00539naa#a2200181#i#4500001002100000005001700021011001400038100004100052101000800093102000700101200010000108210005100208215001000259608002700269700002000296700002700316856001400343EN\INFRA-M\bibl\670120240628025804.5##a1998-0701##a20140525b2014####ek#y0engy0150####ca0#aRUS##aRU1#aConcept of a new program of examinations for auditor qualification certificateeJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2014##a5 с.##aJournal article2local#1aPolyakovagS.  #1aShyeryemyetgAnatoliy 4#azh-szf.ru