@article{Fomina2019identifi, author={Fomina, D.S.}, title={Identifi cation and Classifi cation of Risks in the Activities of Audit Firms As a Basis of Methodology for Practical Application of the Risk-Based Approach to External Control}, journal={Auditor}, publisher={INFRA-M Academic Publishing LLC.}, year={2019}, pages={25-34}, volume={5}, issue={4}, }