Abstract
<jats:p>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</jats:p>
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Keywords
auditing
production
enterprises
risks
cost
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