TY JOUR TI Identification of the risks of material misstatement of the facts of economic life in the evaluation of the internal control system KW internal control system KW efficiency KW economic event KW mistake KW fraud KW risks of material misstatements KW assessment KW accounting (financial) statements JO Auditor AU Sungatullina, R.N. AU Gogoleva, O.. PY 2014 IS 0 PB INFRA-M Academic Publishing LLC.