Directions of improving the quality of accounting, audit and control of agricultural enterprises leasing activities
The subject of the study is theoretical and practical aspects of accounting, audit and control of leasing activity and improvement of their quality on the basis of the unification of transaction accounting and the regulation of audit and control procedures. The purpose of the work is to solve the problems of organization, the content and methods of accounting, audit and control of leasing activities to increase its efficiency and further distribution in agribusiness. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Methods were used: monographic, abstract-logical, dialectical, system-structural analysis, special methods of accounting and audit. Results of work. The article thoroughly investigates the issues of maintenance and improvement of accounting, audit and control of leasing operations at Ukrainian enterprises. The proposals for improving the methodology of leasing audit, individual procedures and structural elements of audit and control are substantiated. The basic stages of the audit of leasing operations are developed, taking into account the specifics of their content, which lead to an increase in the quality of the audits. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the practice of agrarian enterprises, audit companies and controlling structures. Conclusions. Improving the content of accounting systems and programs of control and audit of leasing activities should be based on the following basic procedures: legal expertise of a leasing agreement with a certain influence of their accounting regulations; checking the completeness, estimating the cost and documenting the records of the leased objects; checking the accounting of lease payments; verification of amortization amounts accrued under leasing objects; verification of validity of the inclusion of lease payments in the expenses taken for the purpose of taxation of profits; studying and assessing the compliance of the tax accounting registers.
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