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2020, vol. 45, iss. 2, pp. 21-27
Importance of preparing the audit report for the top management of an agricultural enterprise
aUniversity of Novi Sad, Faculty of Technical Science
bUniversity of Novi Sad, Faculty of Economy, Subotica
cJKP "Gradsko Zelenilo Novi Sad", Novi Sad

emailslobodan.popovic49@gmail.com
Abstract
Introduced audit in business and management of an agricultural enterprise can contribute to improving the management of the enterprise. This can reduce the risk to the top management of an agricultural enterprise. Management should be seen as an organ of the enterprise which is constantly looking for improvement of the management of the enterprise. The processes for establishing audit mechanisms should serve to improve the overall management of the agricultural enterprise. Audit can provide full support to management. The authors point out that their contribution in this paper is primarily aimed at identifying the first stage in the process of forming an audit control mechanism in the company, more specifically, the stage of preparation of the audit report submitted to top management and on the basis of which it further makes management decisions.
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