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стандарт аудита (МСА) 315 (пересмотренный) «Выявление и оценка рисков существенного искажения посредством изучения организации и ее окружения: [введен в действие приказом Министерства финансов РФ от 09.01.2019 № 2н]. Доступ из СПС «КонсультантПлюс», проф. версия [Электрон. ресурс]. URL: http://www.consultant.ru (дата обращения: 17.01.2019).

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      Общий центр обслуживания [Электрон. ресурс]. URL: https://www.e-xecutive.ru/management/practices/338605-obschii-tsentr-obsluzhivaniya (дата обращения: 17.01.2019)

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      Janssen, M., Joha, A. Motives for establishing shared service centers in public administrations // International Journal of Infor¬mation Management. 26 (2006). P. 102–115.

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      Практика открытия Общих центров обслуживания (ОЦО) в России [Электрон. ресурс]. URL: http://www.ucmsgroup.ru/ru/resources/surveys/the-practice-of-shared-service-centers-ssc-opening-in-russia (дата обращения: 17.01.2019)

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      Кувшинов, М.С., Шевелева, Е.А., Шевелев, А.Е. Особенности формирования рискориентированного подхода к ведению бухгалтерского учета в условиях аутсорсинга // Вестник ЮУрГУ. Серия «Экономика и менеджмент». 2012. № 9. C. 91–94.

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      Su, N., Akkiraju, R., Nayak, N., Goodwin, R. Shared ser¬vices transformation: Conceptualization and valuation from the per¬spective of real options // Decision Sciences. 2009. 40(3). P. 381–402

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      Результаты ОЦО нефтегазовых компаний и их использование для стратегии развития ООО «Газпромнефть Бизнес сервис». Электронный ресурс: https://docplayer.ru/34620590-Rezultaty-benchmarkinga-oco-neftegazovyh-kompaniyiih-ispolzovanie-dlya-strategii-razvitiya-gazpromneft-biznes-servis.html

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      Электронный ресурс: https://focus.kontur.ru/

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