Innovation science and technologiy 1-том 11-сан (2025) · 417-419-беттер

FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES

Rakhmatullayev, Mirjalol

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Аннотация

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.

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Цитата алуу

APA 7 
Rakhmatullayev, Mirjalol (2025). FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES. Innovation science and technologiy, 1(11), 417-419.
GOST R 7.0.5 
Rakhmatullayev, Mirjalol FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES // Innovation science and technologiy. 2025. Т. 1. № 11. С. 417-419.
BibTeX 
@article{mirjalol2025,
  author  = {Rakhmatullayev, Mirjalol},
  title   = {FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES},
  journal = {Innovation science and technologiy},
  year    = {2025},
  volume  = {1},
  number  = {11},
  pages   = {417-419}
}
RIS 
TY  - JOUR
AU  - Rakhmatullayev, Mirjalol
TI  - FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES
JO  - Innovation science and technologiy
PY  - 2025
VL  - 1
IS  - 11
SP  - 417
EP  - 419
ER  -