The Professional and Entrepreneurial Element in AuditingOleg Vladimirovich Andrienko, Sergei Pavlovich Zhukov, Vladimir Vladimirovich Kiz, Anna Samuilovna Levenson and Natalya Yurievna StepanovaE3S Web Conf., 533 (2024) 04017DOI: https://doi.org/10.1051/e3sconf/202453304017