00571naa#a2200169#i#450# EN\INFRA-M\bibl\64531 20260207113211.6 1998-0701 20230331b2023####ek#y0engy0150####ca RU Evidence-Based and Professional Judgment in Auditing Journal article Moscow INFRA-M Academic Publishing LLC. 2023 8 с. Journal article local Определение финансового положения клиента. 657.631.6 Guttsayt E. Mihel'evich zh-szf.ru