00556naa#a2200193#i#450# EN\\bibl\78172 20260220005356.5 1819-4036 20140425b2014####ek#y0engy0150####ca RUS RU THE THEORETICAL AND PRACTICAL ASPECTS OF THE AUDIT RESPONSIBILITY Journal article Krasnoyarsk Krasnoyarsk State Agrarian University 2014 9 с. Journal article local . 69.003(07) RUS Litvintseva A A Yudina G A sej.kgau.ru