CONTROL TOOLS IN INFORMATION TECHNOLOGY

Authors

  • Yuldasheva Saodat Khalmurzaevna PhD and associate professor at International School of Finance Technology and Science, department of “Accounting”

Keywords:

risk assessment, information technology, material misstatements, audit risks, controls, inherent risk.

Abstract

 The article is devoted to current issues of the risk-oriented approach of international audit standards. The article contains explanations and examples, the study of which reveals the features of conducting a risk-oriented audit. The author pays special attention to the procedures for risk assessment in audit.

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References

Vasiltsova N.T. Audit of financial statements according to international standards // Actual problems of socio-economic development of Russia. 2020. No. 1. Pp. 11-13.

Gorodilov M.A. Limits of application of international auditing standards // Economic environment. 2021. No. 2 (36). Pp. 27-32. DOI 10.36683 / 2306-1758 / 2021-2-36 / 27-32

Zaslavskaya I.V., Smagina I.V. Accounting. Moscow: MISI MGSU, 2019. 120 p. URL: https://www.iprbookshop.ru/95515.html

Kirichenko E.A., Selyutina S.V., Smagina M.N. International standards of audit. Tambov: Publishing house of FGBOU VPO "TSTU", 2014. 136 p.

Kirichenko E.A., Smagina M.N. Audit of industrial enterprise. Part 1. Tambov: Publishing house of FGBOU VO "TSTU", 2017.

Kirichenko E.A., Smagina M.N. Audit of industrial enterprise. Part 2. Tambov: Publishing house of FGBOU VO "TSTU", 2017.

Kirichenko E.A., Smagina M.N. Practical audit. Tambov. Publishing House of FSBEI HE "TSTU", 2019.

International Standard on Auditing 230 "Audit Documentation"

International Standard on Auditing 300 "Planning an Audit of Financial Statements"

International Standard on Auditing 315 (Revised) "Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment"

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Published

2025-04-03

How to Cite

Yuldasheva Saodat Khalmurzaevna. (2025). CONTROL TOOLS IN INFORMATION TECHNOLOGY. Journal of Applied Science and Social Science, 15(04), 16–19. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/898

Issue

Vol. 15 No. 04 (2025): Volume 15 Issue 04

Section

Articles

License

Creative Commons License

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