JEL Classification: H00; H52 DOI: https://doi.org/10.31521/modecon.V36(2022)-17 Oksana Riabchuk, Ph.D., Associate Professor, Associate Professor of the Audit, state financial control and analysis Department, State Tax University, Irpin, Ukraine ORCID ID: 0000-0002-8656-6720 e-mail: oksana_riabchuk@ukr.net Dana Harkusha, student of higher education of the second (master’s) level, State Tax University, Irpin, Ukraine ORCID ID: 0000-0003-4058-3127 e-mail: harkushadana@gmail.com AuditRead more