00467naa#a2200169#i#450# EN\INFRA-M\bibl\6632 20240721053222.7 1998-0701 20130617b2013####ek#y0engy0150####ca RUS RU Opinion in the auditor’s report Journal article Moscow INFRA-M Academic Publishing LLC. 2013 5 с. Journal article local Arabyan Knarik Karapetova naukaru.ru