IMPORTANT ASPECTS OF THE AUDIT PLANNING IN AGRICULTURAL ENTITIES FROM THE REPUBLIC OF MOLDOVA

The study presents relevant aspects regarding the conduct of the audit in agricultural entities and, namely, its planning stage. Determination of the materiality threshold, in terms of financial situations on the one hand and account balances and transactions on the other hand, is a crucial component in the field of audit planning. Contributing factors in approaching this subject constituted the extension in the Republic of Moldova of the demand for an audit obligation in medium and large companies and, as well, the lack of studies in the area of audit of the agricultural entities. After presenting the importance and concepts related to the materiality threshold, the author revealed the method which is considered appropriate for determining the materiality threshold in the framework of audit planning in agricultural entities. As a result of the application of the described method, emphasis is placed on the relationship between the relative value of the materiality and the risk of incorrect organization of the accounting of the agricultural entity; the particularities of the agricultural activity are also taken into account.