00523naa#a2200181#i#450# EN\INFRA-M\bibl\6711 20240507014628.2 1998-0701 20140525b2014####ek#y0engy0150####ca RUS RU Qualifying exam as a tool of improving the quality of audit Journal article Moscow INFRA-M Academic Publishing LLC. 2014 8 с. Journal article local Guttsayt E. Mihel'evich Sharapova A. naukaru.ru