TY JOUR TI Transformation of Value Attitudes in the Russian Audit Market: Current State and Development Prospects KW audit market KW regulatory framework of audit KW state policy in the field of audit KW audit profession development strategy JO Bulletin of scientific research results AU Sacuk, T.P. AU Afanas'eva, A.Y. PY 2026 IS 2026 PB FSBEI HE "Emperor Alexander I St. Petersburg State Transport University"