IMPERATIVES OF AUDITING FINANCIAL STATEMENTS OF AGRO-INDUSTRIAL ENTERPRISES

Agro-industrial sector of Ukraine remains strategically important for the national economy, however he constantly encounters new challenges that signifi cantly aff ect eff iciency management enterprises industries. Among such challenges are military actions that violate logistical chains and fi nancial stability agricultural companies, as well as global economic oscillation and amplifi cation competition in world markets. In these conditions increases the signifi cance of fi nancial audit reporting as eff ective tool so7 ware transparency, control and trust in agrarian business from investors, partners and the state.