00548naa#a2200181#i#450# EN\INFRA-M\bibl\14081 20241201120855.7 1998-0701 20161125b2016####ek#y0engy0150####ca RUS RU Requirements Applicable to Audit of Financial Statements by International Standards Journal article Moscow INFRA-M Academic Publishing LLC. 2016 15 с. Journal article local Kochinev Yuriy Yur'evich Ashraf Alio naukaru.ru