TY  JOUR
TI  AUDIT SECRET AS A LEGAL INSTITUTION: CONTENT, BORDERS, AND PROTECTION MECHANISMS
KW  auditing secrecy
KW  confidentiality
KW  Federal Law No. 307-FZ
KW  self-regulatory organization of auditors
KW  qualification certificate
KW  auditor's responsibility
KW  auditor's independence
KW  anti-corruption
JO  Russian Journal of Management
AU  Suglobova, S.A.
AU  Korshunova, A.A.
PY  2026
IS  14
PB  Publishing Center RIOR