%0 Journal Article %T THE THEORETICAL AND PRACTICAL ASPECTS OF THE AUDIT RESPONSIBILITY %A Litvintseva, A.A. %A Yudina, G.A. %K audit, audit responsibility, responsibility types, risks, assurance level, standards of auditing activity %J Bulletin of KSAU %D 2014 %N %P 9 %I Krasnoyarsk State Agrarian University