FORTVINGLER, Judit; SZÍVÓS, László. Different Approaches to Fraud Risk Assessment and Their Implications on Audit Planning. Periodica Polytechnica Social and Management Sciences, [S. l.], v. 24, n. 2, p. 102–112, 2016. 10.3311/PPso.8436. Disponível em: https://pp.bme.hu/so/article/view/8436. Acesso em: 4 may. 2024.