TY JOUR TI 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 KW audit KW external quality control KW risk-based approach KW quality control of audit fi rms KW audit quality control methodology. JO Auditor AU Fomina, D.S. PY 2019 IS 5 PB INFRA-M Academic Publishing LLC.