@article{Gorelova2026concept,, author={Gorelova, I.. and Sibiryatkina, I.V.}, title={Concept, nature and purpose of the tax audit for enterprise}, journal={Actual directions of scientific researches of the XXI century: theory and practice}, publisher={FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov}, year={2026}, pages={59-63}, volume={}, issue={}, }