00509naa#a2200169#i#450# EN\INFRA-M\bibl\6107 20240702062444.2 1998-0701 20150618b2015####ek#y0engy0150####ca RUS RU Audit Risk Assessment Model Taking into Account Factors of Action, Event and Restriction Journal article Moscow INFRA-M Academic Publishing LLC. 2015 6 с. Journal article local Itygilova E. zh-szf.ru