%0 Journal Article %T AUDIT OF THE DIGITAL RUBLE IN THE FINANCIAL STATEMENTS OF RUSSIAN ORGANIZATIONS %A Hmelev, S.A. %A Schepotkina-Marinina, E.V. %K audit, digital ruble Accounting statements, digital ruble platform, account 53 «Digital ruble account», risks %J Russian Journal of Management %D 2026 %N 14 %P 12 %I Publishing Center RIOR