TY JOUR TI Principles of Formation of Opinion by the Auditor on the Compliance with the Continuity of the Audited Entity KW auditor’s opinion KW business continuity KW audit risk KW risk of misstatement KW audit procedures KW auditor’s professional judgment KW internal control system. JO Auditor AU Yudintseva, L.A. PY 2018 IS 4 PB INFRA-M Academic Publishing LLC.