00621naa#a2200193#i#450# EN\\bibl\34364 20241224060922.2 2500-3372 20191230b2019####ek#y0engy0150####ca RU Time Utilization Assessment based on External Audit Journal article Kemerovo Kemerovo State University 2019 10 с. Journal article local Экономика. Экономические науки. 33 Emel'yanovich Anzhelika Aleksandrovna Lau Ivan V. Vlasov Matthew E. jstrategizing.kemsu.ru