00673naa#a2200169#i#4500001002200000005001700022011001400039100004100053102000700094200015500101210005100256215001000307608002700317675010800344700003700452856001400489EN\INFRA-M\bibl\6927920241122142116.5##a1998-0701##a20230626b2023####ek#y0engy0150####ca##aRU1#aOn the Development of a Competency-Based Model for the Qualifi cation Certification of Auditors in the Context of Import SubstitutioneJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2023##a3 с.##aJournal article2local##aФинансы. Банковское дело. Деньги и денежное обращение. 336#1aKazakovagNataliya Aleksandrovna4#azh-szf.ru