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
| Mualliflar | Ikramova , Khilola, Икрамова , Хилола, Ikramova , Xilola |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-05-03 |
| Jild | 3 |
| Son | 2 |
| Betlar | 487-495 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss2-pp487-495 |
| Indeksga qo‘shilgan | 2026-10-07 |
DOI: 10.60078/3060-4842-2026-vol3-iss2-pp487-495 · Maqolaning asl sahifasi
audit, production costs, risk assessment, internal control system, materiality, ISA, oil and gas processing, cost accounting, ERP systems, audit procedures, аудит, производственные затраты, оценка рисков, система внутреннего контроля, существенность, МСА, нефтегазопереработка, учет затрат, ERP-системы, аудиторские процедуры, audit, ishlab chiqarish xarajatlari, risklarni baholash, ichki nazorat tizimi, muhimlik, AXS, neft-gaz sanoati, xarajatlar hisobi, ERP-tizimlari, audit amaliyoti
| APA | 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. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp487-495 |
|---|---|
| GOST (OAK) | 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. – T. 3, № 2. – P. 487-495. – DOI: 10.60078/3060-4842-2026-vol3-iss2-pp487-495. |
| MLA | Ikramova , Khilola, Икрамова , Хилола, and Ikramova , Xilola. “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, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp487-495 |
| Chicago | Ikramova , Khilola, Икрамова , Хилола, and Ikramova , Xilola. “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 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp487-495 |
| Harvard | Ikramova , Khilola, Икрамова , Хилола, and 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. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp487-495 |
| BibTeX | @article{ikramovakhilola2026,
title = {IMPROVEMENT OF RISK ASSESSMENT METHODOLOGY IN THE AUDIT OF PRODUCTION COSTS AT OIL AND GAS PROCESSING ENTERPRISES},
author = {Ikramova , Khilola and Икрамова , Хилола and Ikramova , Xilola},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {2},
pages = {487-495},
doi = {10.60078/3060-4842-2026-vol3-iss2-pp487-495},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp487-495}
} |
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