SCORȚESCU, F. I. Considerations Relating to Specific Inherent Risk and Control Risk. Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, [S. l.], v. 26, p. 200-207, 2020. Disponível em: https://lumenpublishing.com/journals/index.php/upa-sw/article/view/4068. Acesso em: 14 jul. 2026.