@article{Bergal2026specific,
author={Bergal, E.V. and Fedchenko, E.A.},
title={Specific Aspects of a Risk-Oriented Approach in Conducting External State Audit},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2026},
pages={3-12},
volume={12},
issue={3},
}