00496naa#a2200169#i#4500001002100000005001700021011001400038100004100052101000800093102000700101200009900108210005100207215001000258608002700268700001600295856001500311EN\INFRA-M\bibl\673520240822061521.4##a1998-0701##a20131217b2013####ek#y0engy0150####ca0#aRUS##aRU1#aAnalytical procedures to identify risks of material misstatement due to fraudeJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2013##a4 с.##aJournal article2local#1aAmzeltgA. 4#anaukaru.ru