%0 Journal Article %T Identifi cation and Classifi cation of Risks in the Activities of Audit Firms As a Basis of Methodology for Practical Application of the Risk-Based Approach to External Control %A Fomina, D.S. %K audit, external quality control, risk-based approach, quality control of audit fi rms, audit quality control methodology. %J Auditor %D 2019 %N 5 %P 9 %I INFRA-M Academic Publishing LLC.