00554naa#a2200181#i#450# EN\INFRA-M\bibl\5609 /en/manage/index 20241205062455.4 1998-0701 20150420b2015####ek#y0engy0150####ca RUS RU Intercompany Auditing Standards «The Statements and Management’s Explanations» Journal article Moscow INFRA-M Academic Publishing LLC. 2015 5 с. Journal article local Loseva N. test.editorum.ru /en/manage/index