%0 Journal Article
%T State and Non-Departmental Control for Identifying of Fictitious Transactions During the Innovation and Investment Activities in Agricultural
%A Vardanyan, S.A.
%A Donskova, O.A.
%A Tokareva, E.V.
%A Gribkova, A.V.
%K fictitious business transaction, state control, non-departmental control, independent audit, tax control, mandatory audit, signs of bad faith, analytical procedures
%J Auditor
%D 2026
%N 12
%P 6
%I INFRA-M Academic Publishing LLC.