%0 Journal Article %T On Improving the System of Qualifi cation Certifi cation of Auditors and Recommendations for Preparing for the Exam %A Kazakova, N.A. %K audit activity, competencies, monitoring of auditor competencies, qualification exam, digital economy, sanctions %J Auditor %D 2023 %N 9 %P 6 %I INFRA-M Academic Publishing LLC.