00465naa#a2200169#i#450# EN\INFRA-M\bibl\6501 20241105070940.2 1998-0701 20150717b2015####ek#y0engy0150####ca RUS RU Accounts Auditing’s Institutional Essence Journal article Moscow INFRA-M Academic Publishing LLC. 2015 9 с. Journal article local Itygilova E. naukaru.ru