%0 Journal Article %T On the Development of a Competency-Based Model for the Qualifi cation Certification of Auditors in the Context of Import Substitution %A Kazakova, N.A. %K audit activity, competencies, monitoring of auditor competencies, qualification exam %J Auditor %D 2023 %N 9 %P 3 %I INFRA-M Academic Publishing LLC.