%0 Journal Article %T External audit in modern realities:from audit to consulting services %A Yermishina, O.F. %A Grishkina, A.D. %A Smirnov, E.M. %K audit, audit company, mandatory audit, initiative audit, internal audit, self-regulatory organization, audit service %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2025 %N 0 %P 5 %I ITBO University