%0 Journal Article %T Definition of objects to be scanned as part of a risk- oriented approach to audit %A Yudintseva, L.A. %K risk-oriented audit, object inspection, segment, cyclical approach, auditor, the risk of material misstatement, accounting (financial) reports %J Auditor %D 2014 %N 0 %P 3 %I INFRA-M Academic Publishing LLC.