00511naa#a2200169#i#450# EN\INFRA-M\bibl\12924 20241126195808.2 2500-3291 20160825b2016####ek#y0engy0150####ca RUS RU The risk-based approach to accounting and internal control in small enterprises Journal article Moscow INFRA-M Academic Publishing LLC. 2016 0 с. Journal article local Titova Elena Nikolaevna zh-szf.ru