00499naa#a2200169#i#450# EN\INFRA-M\bibl\6778 20240702054500.2 1998-0701 20150325b2015####ek#y0engy0150####ca RUS RU The role of professional judgment in international standards on auditing Journal article Moscow INFRA-M Academic Publishing LLC. 2015 5 с. Journal article local Pozharitskaya I. M. zh-szf.ru