LUBENCHENKO, O. E.; RAZUMOVA, K. M.; SHULHA, S. V. The Need for Intrafirm Standardization for Audit of Accounting Estimates. Statistics of Ukraine, [S. l.], v. 113, n. 2, p. 116–131, 2026. DOI: 10.31767/su.2(113)2026.02.11. Disponível em: https://su-journal.com.ua/index.php/journal/article/view/527. Acesso em: 27 jun. 2026.