TY JOUR TI BASIC PRINCIPLES OF PERSONNEL AUDIT PLANNING KW planning KW personnel audit KW international auditing standards KW audit strategy KW audit plan KW risk KW materiality KW audit procedures JO Vestnik of Kazan State Agrarian University AU Klychova, G.S. AU Zakirova, A.R. AU Kirillova, V.E. PY 2019 IS 14 PB Kazan state agrarian University