Modern aspects of land audit.

Abstract

Ukraine is recognized internationally as a developed agricultural country that needs and has ability to attract foreign and domestic investment into agriculture. Placing investments in accordance with international standards, as being required, necessitates conducting its own auditing as well as using diverse audit services. The development of the industry is impossible without its enterprises participating at credit, foreign exchange, securities market and other stock markets, this presupposes the need in conducting various economic and legal consulting and confirmation. State Land auditing will be conducted by state auditors represented by qualified economists, lawyers, environmentalists, land surveyors and specialists keen in land law, land cadastre, land surveying and land management. The functions of state auditing would be in land laws compliance and elucidation under demarcation of state and municipal land property, determining the boundaries of cities and settlements, disputable issues, in determining water protection zones, protecting public interests in respect to state frontiers. Private land auditing will be conducted by firms (land auditors) under a contract that being concluded between the auditor (auditing firm) and the customer. Private land audit firms will be created on the basis of any form of property and consist of qualified professionals: accountants, lawyers, ecologists, agronomists. The purpose of the private land audit will provide recommendations for their effective use and protection. To determine the objects of statutory audit in the world auditing practice the standardized performance criteria are used among which the indices of the number of employees, assets, revenues from sales in the reporting year are used. The criteria for statutory audit of private land is land area leased by farms of different legal forms. Recommended holding private agricultural land audit of tenant agricultural land, the area leased land which exceed 500 hectares. Society is interested in the fact that the owner or tenant of land should arrange its use it the most optimal way. But today their interests differ. Temporary user will detect interest only to obtain effect during the period when he uses it. The introduction of private land auditing would solve a number of problems and establish economic incentives, economic responsibility for violation of the regime of protection and use of land. Thus, the application of audit of land resources for the assessment of agricultural enterprises in terms of their impact on the land provides the ability to prioritize in their development, attraction of investments, development of land management projects, the system carrying out of work on land protection from erosion, degradation, soil fertility restoration land-saving technologies implementing and safeguarding of regional development of Ukraine in general.