MISSION AND IMPERATIVES OF BUSINESS CONTINUITY AUDITING OF AGRIBUSINESS ENTERPRISES IN CONDITIONS OF UNCERTAINTY

The article examines the mission and current aspects of the business continuity audit of agribusiness enterprises in Ukraine in the context of military uncertainty. The military aggression of the Russian Federation has caused a devastating impact on the agricultural sector, disrupting logistics chains, destroying infrastructure and narrowing markets. This made it difficult to comply with the principle of business continuity, which is the basis of financial reporting.