ACCOUNTING AND AUDIT OF FINANCIAL RESULTS OF AN AGRICULTURAL ENTERPRISE IN THE CONDITIONS OF MODERN DEVELOPMENT AND WAYS OF ITS IMPROVEMENT

Abstract

The article examines the theoretical and practical aspects of accounting and auditing of financial results of agricultural enterprises in the context of modern economic development. Particular attention is paid to the specifics of agricultural activity, which determine the formation, recognition and evaluation of financial results. The study highlights key problems of accounting methodology, organization of internal and external audit, and reliability of financial reporting. The role of digital technologies, automation of accounting processes and analytical tools in improving the efficiency of financial result management is emphasized. The article also proposes directions for improvement of accounting and auditing practices aimed at enhancing transparency, ensuring control over resource use, and supporting strategic decision-making in agricultural enterprises.