00576naa#a2200193#i#450# EN\INFRA-M\bibl\6711 /en/manage/index 20250302022900.7 1998-0701 20140525b2014####ek#y0engy0150####ca RUS RU Qualifying exam as a tool of improving the quality of audit Journal article Moscow INFRA-M Academic Publishing LLC. 2014 8 с. Journal article local Guttsayt E. Mihel'evich Sharapova A. test.editorum.ru /en/manage/index