Innovation science and technologiy 1-tom 11-san (2025) · 417-419-betler
FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES
Rakhmatullayev, Mirjalol
Annotaciya
Abstract.The article develops the scientific and methodological foundations of a five-stage analytical auditmodel that includes risk identification, assessment, prioritization, analytical analysis, as well as measures andmonitoring at fruit and vegetable processing enterprises. Industry-specific risks (raw material quality deviations,cold chain disruptions, excess of normative losses, laboratory and certification risks, and financial and pricerisks) are analyzed in depth. The research results showed that the proposed model allows identifying risks atearly stages of financial reporting preparation and significantly increases audit efficiency.
analytical audit, risk-based audit, risk identification, prioritization, monitoring, raw material quality, cold chain, audit efficiency.
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.