00539naa#a2200181#i#450# EN\INFRA-M\bibl\6701 20241122174145.5 1998-0701 20140525b2014####ek#y0engy0150####ca RUS RU Concept of a new program of examinations for auditor qualification certificate Journal article Moscow INFRA-M Academic Publishing LLC. 2014 5 с. Journal article local Polyakova S. Shyeryemyet Anatoliy zh-szf.ru