Audit of efficiency of intangible assets in agricultural enterprises

Resume: The article is devoted to the consideration of aspects of the audit of the effectiveness of the use of intangible assets in enterprises of the agro-industrial complex. The capabilities of the auditor using audit procedures have been identified. Such as: process approach, object-wise, cyclic and combined. Studied and identified some of the tasks that must be solved by the head of the agro-industrial complex in order to achieve maximum results during the audit. A unified methodology is proposed, thanks to which it is possible to choose a set of approaches that are necessary for a particular enterprise in the agricultural sector of the economy. This method consists in the desire to unify the whole system and scheme of the audit, due to which the stages of the audit are simplified.