Илғор иқтисодиёт ва педагогик технологиялар 3-том 2-нөмір (2026) · 487-495-беттер
IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES
Ikramova, Khilola, Икрамова, Хилола, Ikramova, Xilola
Аңдатпа
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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