TY JOUR TI Identification of the facts and the evidence obtained Unscrupulous entity KW audit KW fraud KW auditors’ responsibilities KW risks of material misstatement KW identification of fraud KW obtaining evidence of intentional JO Auditor AU Kochinev, Y.Y. AU Vinogradova, O.. PY 2015 IS 1 PB INFRA-M Academic Publishing LLC.