TY  JOUR
TI  Reliance as a Factor in Optimizing the Interaction  of Internal and External Audit
KW  internal audit
KW  external audit
KW  concept of reliance practice
KW  conceptual indicators
KW  mandatory audit
KW  reliance parameters
KW  auditor's reliance
JO  Auditor
AU  Belogina, N.S.
AU  Kovalev, N.Y.
PY  2023
IS  9
PB  INFRA-M Academic Publishing LLC.