%0 Journal Article %T Specific Aspects of a Risk-Oriented Approach in Conducting External State Audit %A Bergal, E.V. %A Fedchenko, E.A. %K risk-based approach, external state audit, risk criteria, risk assessment map, standards of state audit %J Auditor %D 2026 %N 12 %P 9 %I INFRA-M Academic Publishing LLC.