The article discusses the issues of determining and assessing audit risk, analyzes Russian and foreign experience in applying international auditing standards in terms of risk assessment and risk identification, taking into account the company's internal control system.

audit, audit risk, non-detection risk, control risk, inherent risk, internal control system.

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"Международный стандарт аудита 200 "Основные цели независимого аудитора и проведение аудита в соответствии с международными стандартами аудита" [Электронный ресурс].-Режим доступа: https://www.consultant.ru/document/cons_doc_LAW_317258/

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Международные профессиональные стандарты внутреннего аудита (ред. от 01.01.2013).

Khalmurzayevna, Y. S., Nuritdinovich, F. S., & Karimovich, S. S. (2023). RISK ASSESSMENT OF THE INTERNAL CONTROL SYSTEM AND THE APPLICATION OF AUDITING PROCEDURES IN AUDIT OF ENVIRONMENTAL COSTS. International Journal Of Management And Economics Fundamental, 3(05), 15-27.

Yuldasheva Saodat Khalmurzayevna, Ganiev Shakhriddin Vakhidovich, Yuldashev Sherzod Zairjanovich (2023/6/9). 21st Century Modern English Teacher’s Professional Competences. Best Journal of Innovation in Science, Research and Development, 8-13

Yuldasheva Saodat Khalmurzayevna, Yuldashev Sherzod Zairjanovich (2023/9/20) The Perspectives of English Teachers' Pedagogic Competence In Teaching English Through Online and Offline Tools. American Journal of Language, Literacy and Learning in STEM Education (2993-2769), 111-121

Ismailov Kamolatdin Kurultaevich, Yuldashev Sherzod Zairjanovich, Sadikova Dildor Abdullayevna, Talipov Begzod Botirovich, Taryanikova Marina Anatolievna (2023/10/23). Specifics Of Teaching Foreign Language Speaking To Students At A Non-Linguistic Institute (Iper) In The Distance Learning Format. Best Journal of Innovation in Science, Research and Development, 549-559

Alisherovna R. N. FUNCTIONAL ANALYSIS OF TEXTS IN ENGLISH AND UZBEKI //Galaxy International Interdisciplinary Research Journal. – 2023. – Т. 11. – №. 1. – С. 185-187.

Yuldasheva Saodat Khalmurzayevna, Yuldashev Sherzod Zairjanovich (2023/11/12). Overthrown Barriers In Teaching Efl To Non-Linguistic Students (Iper Students). Gospodarka i Innowacje, 123-132

Talipov Begzod Botirovich, Akhmedova Dilnoza Anvarovna, Toshkhonov Mahamadali Turdaliyevich. (2023, 2 January) THE DEVELOPMENT OF PBL TEACHING METHOD FOR TEACHING PRACTICAL ENGLISH IN IPER (INSTITUTE OF PHARMACEUTICAL EDUCATION AND RESEARCH) “INTERNATIONAL SCIENTIFIC CONFERENCE " INNOVATIVE TRENDS IN SCIENCE, PRACTICE AND EDUCATION"

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Talipov Begzod Botirovich, Akhmedova Dilnoza Anvarovna, Toshkhonov Mahamadali Turdaliyevich. (2023, 31 January) ESP AND STUDENTS' NEEDS IN LEARNING ENGLISH FOR PHARMACY. “INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH”

Yuldashev Sherzod Zairjanovich. ENGLISH AND SUBJECT INTEGRATION IN MATHEMATICS AND GEOGRAPHY. Zbiór artykułów naukowych recenzowanych. 201 pp

Yuldasheva Saodat Khalmurzayevna, Yuldashev Sherzod Zairjanovich (2023/12/22). OPPORTUNITIES FOR DEVELOPING PROFESSIONAL COMPETENCIES OF PHARMACEUTICAL INSTITUTE STUDENTS IN THE PROCESS OF LEARNING A FOREIGN LANGUAGE. Best Journal of Innovation in Science, Research and Development, 148-153 pp

Yuldasheva Saodat Khalmurzayevna, Yuldashev Sherzod Zairjanovich (2024/01/19) Conformation Of the Foreign Language Competence of Pharmacy and Industrial Pharmacy Students (IPER). Best Journal of Innovation in Science, Research and Development, 304-312 pp

Yuldasheva Saodat Khalmurzayevna, Yuldashev Sherzod Zairjanovich (2024/01/19) Investigating Non-English Major Students’ (Iper) Needs, Attitudes, And English Language Learning Ways. INTERNATIONAL JOURNAL OF EUROPEAN RESEARCH OUTPUT, 170-193 pp

Yuldasheva Saodat Khalmurzayevna, Yuldashev Sherzod Zairjanovich (2024/3/19) Teaching English Grammar to Iper Students within Internet Resources, Best Journal of Innovation in Science, Research and Development, 462-472 pp

ZAIRJANOVICH, Y. S., ANATOLIEVNA, T. M., & BOTIROVICH, T. B. (2025). MODERN METHODS USED FOR ENGLISH LANGUAGE TEACHING IN UZBEK PUBLIC INSTITUTES. SHOKH LIBRARY.

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Khalmurzaevna, Y. S. (2024). THE IMPORTANCE AND EVALUATION OF INTERNAL AUDIT FOR THE EXTERNAL AUDIT PROCEDURE. Ethiopian International Journal of Multidisciplinary Research, 11(12), 637-646.

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