00551naa#a2200169#i#450# EN\\bibl\105121 20251106221812.4 2782-4586 20251011b2025####ek#y0engy0150####ca RU Conceptual foundations of capital audit in commercial enterprises Journal article Moscow ITBO University 2025 7 с. Journal article local Теория бухгалтерского учета, например,. 657.01 Mehdiyev Vugar Muhtar ogly zhpi.ru