Lubenchenko, O. E. “Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 ‘Going Concern’: New Requirements”. Statistics of Ukraine 112, no. 1 (April 20, 2026): 117–126. Accessed July 16, 2026. https://su-journal.com.ua/index.php/journal/article/view/516.