ADVANTAGES OF IMPLEMENTING A RISK-BASED AUDIT APPROACH IN PRACTICE ACCORDING TO INTERNATIONAL AUDITING STANDARDS . ОБРАЗОВАНИЕ НАУКА И ИННОВАЦИОННЫЕ ИДЕИ В МИРЕ, [S. l.], v. 82, n. 2, p. 275–281, 2025. Disponível em: https://journalss.org/index.php/obr/article/view/7035. Acesso em: 13 jan. 2026.