00673naa#a2200169#i#450# EN\INFRA-M\bibl\69279 20250216223145.7 1998-0701 20230626b2023####ek#y0engy0150####ca RU On the Development of a Competency-Based Model for the Qualifi cation Certification of Auditors in the Context of Import Substitution Journal article Moscow INFRA-M Academic Publishing LLC. 2023 3 с. Journal article local Финансы. Банковское дело. Деньги и денежное обращение. 336 Kazakova Nataliya Aleksandrovna zh-szf.ru