TY  JOUR
TI  Analytical Procedure for Assessing the Risks of Material Misstatement in Financial Statements due to Fraud
KW  risk of material misstatement of fi nancial statements
KW  fraud
KW  analytical procedures
KW  controlled ratios
KW  nonfi nancial indicators
JO  Auditor
AU  Kochinev, Y.Y.
AU  Antysheva, E.R.
PY  2021
IS  7
PB  INFRA-M Academic Publishing LLC.