%0 Journal Article %T Features of the Audit of the Organization Receiving State Assistance in Terms of Transition to a New Accounting Procedure %A Sotnikova, L.V. %K audit of accounting (financial) statements, state aid, state aid to Finance capital expenditures, deferred income %J Auditor %D 2019 %N 5 %P 9 %I INFRA-M Academic Publishing LLC.