ANALYTICAL SUPPORT OF AUDIT AS A TOOL FOR MANAGING CROP PRODUCTION AND EXPORT

Authors

  • Karina Nazarova Author
  • Tetiana Kopotiienko Author
  • Vitalii Lysyi Author

DOI:

https://doi.org/10.60022/3(6)-7S

Keywords:

analysis, audit, analytical support of audit, crop production, management, production, agribusiness, foreign economic activity, export, import, audit of foreign economic activity, agribusiness enterprise

Abstract

The article examines the theoretical and practical aspects of analytical support of audit in the field of crop production and export in the conditions of the current geopolitical situation. The key analytical procedures advisable for application in the audit process within this sector are analyzed, and a systematic approach to the formation of analytical support of audit as a management tool is proposed. The impact of martial law in Ukraine on the functioning of the agricultural sector is considered. The consequences of the impact of the military conflict in the Middle East region on the import of pesticides and chemicals, as well as on the global cost and quality of crop products, are investigated. The key indicators for auditing expenditures on crop protection products have been determined. An important aspect of the article is the study of audit risks related to export operations by analyzing grain exports from Ukraine during 2021–2025. The impact of the transformation of logistics routes and the reduction in export volumes on risk assessment for the purposes of auditing the foreign economic activity of agricultural enterprises was studied.

References

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Published

2026-05-31

Issue

Vol. 3 No. 6 (2026): CURRENT PROBLEMS OF SUSTAINABLE DEVELOPMENT

Section

Статті

License

Copyright (c) 2026 Каріна Олександрівна Назарова, Тетяна Юріївна Копотієнко, Віталій Іванович Лисий (Автор)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Nazarova, K., Kopotiienko, T., & Lysyi, V. (2026). ANALYTICAL SUPPORT OF AUDIT AS A TOOL FOR MANAGING CROP PRODUCTION AND EXPORT. Current Problems of Sustainable Development, 3(6), 62-71. https://doi.org/10.60022/3(6)-7S