TY  JOUR
TI  State and Non-Departmental Control for Identifying of Fictitious Transactions During the Innovation and Investment Activities in Agricultural
KW  fictitious business transaction
KW  state control
KW  non-departmental control
KW  independent audit
KW  tax control
KW  mandatory audit
KW  signs of bad faith
KW  analytical procedures
JO  Auditor
AU  Vardanyan, S.A.
AU  Donskova, O.A.
AU  Tokareva, E.V.
AU  Gribkova, A.V.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.