%0 Journal Article
%T AUDIT SECRET AS A LEGAL INSTITUTION: CONTENT, BORDERS, AND PROTECTION MECHANISMS
%A Suglobova, S.A.
%A Korshunova, A.A.
%K auditing secrecy, confidentiality, Federal Law No. 307-FZ, self-regulatory organization of auditors, qualification certificate, auditor's responsibility, auditor's independence, anti-corruption
%J Russian Journal of Management
%D 2026
%N 14
%P 7
%I Publishing Center RIOR