Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 2 (2026) · pp. 487-495

IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES

Ikramova, Khilola, Икрамова, Хилола, Ikramova, Xilola

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Abstract

The article examines the improvement of methodological support for auditing production costs at oil and gas processing enterprises. Particular attention is given to the assessment of risks of material misstatement, analysis of the internal control system, and application of International Standards on Auditing. A classification of risks related to production cost accounting is proposed, and a step-by-step approach to determining materiality is substantiated. The results are aimed at enhancing the reliability of financial reporting, improving audit procedures, and increasing the efficiency of cost management in industrial enterprises

auditproduction costsrisk assessmentinternal control systemmaterialityISAoil and gas processingcost accountingERP systemsaudit procedures

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Cite

APA 7 
Ikramova, Khilola, Икрамова, Хилола & Ikramova, Xilola (2026). IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF  PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES. Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 487-495.
GOST R 7.0.5 
Ikramova, Khilola, Икрамова, Хилола, Ikramova, Xilola IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF  PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 2. С. 487-495.
BibTeX 
@article{khilola2026,
  author  = {Ikramova, Khilola and Икрамова, Хилола and Ikramova, Xilola},
  title   = {IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF  PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {2},
  pages   = {487-495}
}
RIS 
TY  - JOUR
AU  - Ikramova, Khilola
AU  - Икрамова, Хилола
AU  - Ikramova, Xilola
TI  - IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF  PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 2
SP  - 487
EP  - 495
ER  -