%0 Journal Article %T Modeling As an Instrument of Accounting Practice Development %A Ustinova, Y.I. %K model conception, accounting model, accounting system entropy, true and fair view, account professional judgment, balance conception, accounting politics, accounting practice problems, accounting regulative, module construction of accounting regulative %J Auditor %D 2016 %N 2 %P 16 %I INFRA-M Academic Publishing LLC.