FOMINA, Olena et al. Assessment in Accounting: Concept and Tools. Tallinn, Estonia: Scientific Route OÜ®,2018. DOI: 10.21303/978-9949-7316-3-3. Disponível em: https://monograph.route.ee/rout/catalog/book/978-9949-7316-3-3. Acesso em: 15 june. 2026.