@article{Klinova2018rationale,
author={Klinova, E.A. and Sungatullina, R.N.},
title={Rationale of Benchmarks in Determining the Materiality for Financial Statements As a Whole},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2018},
pages={11-16},
volume={4},
issue={9},
}