ROLECHECKER IN DISCOVERYTHE RISK OF MATERIAL MISSTATEMENT IN LIGHT OF THE APPLICATION OF THE INTERNATIONAL AUDITING STANDARD 240. Wor.econo. and fin. Bul. [Internet]. 2022 May 6 [cited 2026 Apr. 18];10:1-8. Available from: https://www.scholarexpress.net/index.php/wefb/article/view/934