“PRACTICAL RECOMMENDATIONS FOR THE IMPLEMENTATION OF AUDITING ACTIVITIES BASED ON THE EXISTING DOCUMENT DOCUMENTS "PROFESSIONAL STANDARD‘ AUDITOR ’”., Wor.econo. and fin. Bul., vol. 2, pp. 23–27, Aug. 2021, Accessed: Apr. 18, 2026. [Online]. Available: https://www.scholarexpress.net/index.php/wefb/article/view/62