@article{Belogina2023reliance,
author={Belogina, N.S. and Kovalev, N.Y.},
title={Reliance as a Factor in Optimizing the Interaction  of Internal and External Audit},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2023},
pages={10-18},
volume={9},
issue={11},
}