Masiulevičius, Audrius. “Identification of Key Qualitative Characteristics Used to Assess the Significance of Misstatements Identified in the Financial Statements”. Buhalterinės apskaitos teorija ir praktika 25 (May 4, 2022): 2. Accessed November 20, 2025. https://www.zurnalai.vu.lt/BATP/article/view/26647.