Innovation science and technologiy Том 1 № 11 (2025) · с. 417-419
FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES
Rakhmatullayev, Mirjalol
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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