00500naa#a2200169#i#4500001002100000005001700021011001400038100004100052101000800093102000700101200009400108210005100202215001000253608002700263700002500290856001500315EN\INFRA-M\bibl\677820240429143816.1##a1998-0701##a20150325b2015####ek#y0engy0150####ca0#aRUS##aRU1#aThe role of professional judgment in international standards on auditingeJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2015##a5 с.##aJournal article2local#1aPozharitskayagI. M.4#anaukaru.ru