@article{Kochinev2021analytical,
author={Kochinev, Y.Y. and Antysheva, E.R.},
title={Analytical Procedure for Assessing the Risks of Material Misstatement in Financial Statements due to Fraud},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2021},
pages={19-24},
volume={7},
issue={1},
}