Special Issue № 1, 2022

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Volodymyr HOLOVACH, Tetiana HOLOVACH, Anna TUMANIAN

Methodological recommendations for the identification and assessment of fraud's risks by an auditor (Ukrainian version)

Methodological recommendations for the identification and assessment of fraud's risks by an auditor

Auditor's professional judgment and opinion. Their regulation by legislation and international standards on auditing

Conceptual basis of an auditor's professional judgment – professional skepticism