TY JOUR TI External audit in modern realities:from audit to consulting services KW audit KW audit company KW mandatory audit KW initiative audit KW internal audit KW self-regulatory organization KW audit service JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Yermishina, O.F. AU Grishkina, A.D. AU Smirnov, E.M. PY 2025 IS 0 PB ITBO University