00518naa#a2200169#i#450# EN\INFRA-M\bibl\9972 20240504104215.6 1998-0701 20151212b2015####ek#y0engy0150####ca RUS RU Characteristics of Audit of Accumulation and Utilisation of Doubtful Debts Provision Journal article Moscow INFRA-M Academic Publishing LLC. 2015 4 с. Journal article local Kalacheva Olga Nikolaevna naukaru.ru