00501naa#a2200169#i#450# EN\INFRA-M\bibl\5609 20240827073819.2 1998-0701 20150420b2015####ek#y0engy0150####ca RUS RU Intercompany Auditing Standards «The Statements and Management’s Explanations» Journal article Moscow INFRA-M Academic Publishing LLC. 2015 5 с. Journal article local Loseva N. naukaru.ru