%0 Journal Article
%T Analytical Procedure for Assessing the Risks of Material Misstatement in Financial Statements due to Fraud
%A Kochinev, Y.Y.
%A Antysheva, E.R.
%K risk of material misstatement of fi nancial statements, fraud, analytical procedures, controlled ratios, nonfi nancial indicators
%J Auditor
%D 2021
%N 7
%P 5
%I INFRA-M Academic Publishing LLC.