RISK ASSESSMENT IN MODERN AUDITING: A COMPREHENSIVE ANALYSIS OF RISK-BASED AUDIT APPROACHES. Eureka Journal of Business, Economics & Innovation Studies, [S. l.], v. 2, n. 1, p. 119–132, 2026. Disponível em: https://eurekaoa.com/index.php/6/article/view/317. Acesso em: 15 feb. 2026.