%0 Journal Article %T Compliance with the Principle of Independence at the Final Stage of the Audit %A Dvoretskaya, V.. %K independence of auditors and audit organizations, audit procedures at the fi nal stage of the audit, dates of approval of the financial statements for issue and audit report, audit standards %J Auditor %D 2021 %N 7 %P 4 %I INFRA-M Academic Publishing LLC.