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

Authors

  • Tashkent State University of Economics

DOI:

https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp487-495

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

Keywords:

audit production costs risk assessment internal control system materiality ISA oil and gas processing cost accounting ERP systems audit procedures

References

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Сборник (2023-2024) Международных стандартов контроля качества, аудита, обзорных проверок, прочих заданий по подтверждению достоверности информации и сопутствующих услуг IAASB (Том 1)

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Published

How to Cite

Ikramova , K. (2026). IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES. Advanced Economics and Pedagogical Technologies, 3(2), 487-495. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp487-495

Issue

Vol. 3 No. 2 : Advanced Economics and Pedagogical Technologies

Section

Articles

License

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This work is licensed under a Creative Commons Attribution 4.0 International License.