I.P., Komissarova; N.S., Belogina. Problems of Identification and Evaluation of Materiality of Fraudulent Distortion of Financial Statements Auditing Process. KnE Social Sciences, [S. l.], v. 3, n. 2, p. 375–382, 2018. DOI: 10.18502/kss.v3i2.1567. Disponível em: https://knepublishing.com/index.php/KnE-Social/article/view/1567. Acesso em: 29 oct. 2025.