%0 Journal Article %T Identification of the facts and the evidence obtained Unscrupulous entity %A Kochinev, Y.Y. %A Vinogradova, O.. %K audit, fraud, auditors’ responsibilities, risks of material misstatement, identification of fraud, obtaining evidence of intentional %J Auditor %D 2015 %N 1 %P 7 %I INFRA-M Academic Publishing LLC.