00496naa#a2200169#i#450# EN\INFRA-M\bibl\6735 20240822061444.4 1998-0701 20131217b2013####ek#y0engy0150####ca RUS RU Analytical procedures to identify risks of material misstatement due to fraud Journal article Moscow INFRA-M Academic Publishing LLC. 2013 4 с. Journal article local Amzelt A. naukaru.ru