FEATURES OF PLANNING AN PERFORMANCE AUDIT OF AGRICULTURAL ENTERPRISES IN THE CONDITIONS OF SUSTAINABLE DEVELOPMENT

The importance of the effective functioning of the agricultural sector of Ukraine is determined by both internal and external factors. The world's food security partly depends on the effective functioning of the domestic agricultural sector. Under these conditions, the efficiency and effectiveness of agricultural enterprises is important. An auditor can assess these factors by conducting an efficiency audit. The effectiveness of this form of audit is possible only with proper planning. When planning an audit of the efficiency of an agricultural enterprise, the auditor will have a standard algorithm for it: receiving a request for an audit from the owner of the enterprise, getting to know the agricultural enterprise, appointing a group of auditors, determining the topic, goals, questions, criteria, performing a risk assessment, outlining the scope and setting the terms of the audit . And since the auditor, conducting an efficiency audit, analyzes and evaluates the effective operation of agricultural enterprises, he will take into account its characteristic features when planning. Agriculture is a specific activity, because its functioning is influenced by factors that do not depend on humans: weather conditions, animal diseases, natural disasters. The availability of specific resources (land, biological assets) is also a feature for enterprises in this industry. The variety of areas of activity of agricultural enterprises, types of products, seasonality is what affects the activity of an agricultural enterprise. That is, all this will affect the planning of the efficiency audit. In addition, the auditor should also pay attention to trends in the agricultural sector, because today agribusiness, if it prefers to develop, must be socially responsible, function in such a way as not to harm the environment, and at the same time must function effectively to obtain its own benefits. That is, the audit of the efficiency of agricultural enterprises should be planned in such a way as to take into account the social, ecological, and economic components of the environment of the audited business entity, that is, the paradigm of sustainable development should be taken into account.