%0 Journal Article %T BASIC PRINCIPLES OF PERSONNEL AUDIT PLANNING %A Klychova, G.S. %A Zakirova, A.R. %A Kirillova, V.E. %K planning, personnel audit, international auditing standards, audit strategy, audit plan, risk, materiality, audit procedures %J Vestnik of Kazan State Agrarian University %D 2019 %N 14 %P 6 %I Kazan state agrarian University