The Professional and Entrepreneurial Element in Auditing Oleg Vladimirovich Andrienko, Sergei Pavlovich Zhukov, Vladimir Vladimirovich Kiz, Anna Samuilovna Levenson and Natalya Yurievna Stepanova E3S Web Conf., 533 (2024) 04017 Published online: 07 June 2024 DOI: 10.1051/e3sconf/202453304017