Iineianeee Ainoaea?noaaiiue Eieeaaeae
Eioi?iaoeeiiiuo Oaoiieiaee
Eo?niaay ?aaioa
ii i?aaeiaoo
( Aooaaeoa?neee O/ao (
ia oaio
( Aoaeeo ?a/aoa ii athaeaeaoiui e aiaathaeaeaoiui ieaoaaeai (
Eenoia: 31
E? 2203 81- 21
?aaioo auiieiee
?aaioo i?iaa?ee
nooaeaio a?oiiu I-407
I?aiiaeiaaoaeue
*oaaeia A.N.
Oiieia A.N.
1998
NIAeA?AEAIEA
Aaaaeaiea
………………………………………………………………
…….4
Oai?eoe/aneay /anoue
…………………………………………………….9
Eoi oaeie aoaeeoi?
…………………………………………………..9
*oi oaeia aoaeeoi?neay oe?ia
…………………………………10
Aiaoiee aoaeeo
……………………………………………………..12
Aioo?aiiee aoaeeo
………………………………………………….12
Aiaathaeaeaoiua ieaoaaee
……………………………………………14
Athaeaeaoiua ieaoaaee
…………………………………………………14
Iaeia ia i?eaueue
…………………………………………………15
Iaeia ia aeiaaaeaiioth noieiinoue
…………………………..16
Iaeia ia eiouanoai
………………………………………………17
Iaeia n ia?niiaea
………………………………………………….17
3. I?aeoe/aneay /anoue
…………………………………………………….20
Aoaeeo caaiaea ( Iaoaeeo?a (
………………………………………..20
Aoaeeo AI ( Eioa? (
……………………………………………………22
Aoaeeoi?neia caeeth/aiea ii athaeaeaoiui e aiaathaeaeaoiui ieaoaaeai
caaiaea ( Iaoaeeo?a ( ……………………………………..24
Aoaeeoi?neia caeeth/aiea ii athaeaeaoiui e aiaathaeaeaoiui ieaoaaeai AI
( Eioa? ( ………………………………………………….26
Caeeth/aiea
………………………………………………………………
…..27
I?eeiaeaiea
………………………………………………………………
….28
Eeoa?aoo?a
………………………………………………………………
……31
– 4 –
E?. 2203 81 – 21
AAAAeAIEA
A XVO a. I?aaeoaeuenoai Iao?a I ?aoeoaeueii i?eciaei ionoaeinoue ?innee
e anoaei ia iooue ananoi?iiiae ?aoi?iu , eioi?ay cao?iioea ana noi?iiu
oicyenoaaiiie e nioeeaeueiie aeecie no?aiu. Ia ecaaaeaea ei?aiiiai
eciaiaiey e iinoaiiaea aooaaeoa?neiai o/aoa. O aaeeeiai i?aia?aciaaoaey
aei iaai ia n?aco aeioee ?oee , ii oaea a 1710 aiaeo a aacaoa «
Iineianeea aaaeiiinoe » iiyaeeinue caaaaei/iia e iaeiiiiyoiia neiai «
Aooaaeoa? ». ?aaeaoaee /enoiou ?onneiai ycuea i?aaeeiaeeee ?onneia neiai
– eieaiaea?aeaoaeue , ii iii ia i?eaeeeinue.
A yoi a?aiy o/aoo e eiio?ieth oaeaeyaony ia?iiiia aeeyiea. Eino?oeoeee
ii i?aaiecaoeee o/aoa ecaeathony eae ainoaea?noaaiiua aeou. Ia?aue
ainoaea?noaaiiue aeo , a eioi?ii iaoee ianoi aii?inu o/aoa , aeaoe?oaony
2 yiaa?y 1714 aiaea.Aai iieiaeaiey auee iaycaoaeueiu aeey
ainoaea?noaaiiiai aiia?aoa e ainoaea?noaaiiie i?iiuoeaiiinoe. Iie
o?aaiaaee : naiaa?aiaiiinoe caiene e /oiau « n/ao aue nei?ue »;
aaeaaeiaaiiai aaaeaiey i?eoiaeii – ?anoiaeiuo eiea; no?iai
ia?niiaeueiiai iiae/eiaiey ioaaonoaaiiuo eeoe.
E?oiiaeoei niauoeai a enoi?ee ?onneiai o/aoa auei ecaeaiea ?aaeaiaioa
oi?aaeaiey aaeie?aeoaenoaa e aa?oe io 5 ai?aey 1722 aiaea. ?aaeaiaio
i?aaeoniao?eaae no?iaoth nenoaio iao?aeueii – noieiinoiiai o/aoa
iaoa?eaeia. A oi?aaeaiee aaeie?aeoaenoaa aaeanue « I?eoiaeiay iaoa?eaeai
ii aeoaaeoo eieaa » , a eioi?ie « i?iienuaaaony anyeiai caaiey i?iaeaio
ii aeoaaeoo ». Caeanue o/ao aaee iaeiaiiaaieth , eiee/anoao , oeaia e
noiia. Ia neeaaea iaaaceia – aaooa? ( eeaaeiauee ) aae aeaa iaaacei –
aaoienoa?neea ( iaoa?eaeueiua ) eieae. Iaa eieae auee i?ioio?iaaiu ,
iia/aoaiu , eenou eo i?iioia?iaaiiu , iia/aoaiu e iiaeienaiu
eeaaeiaueeii e eiio?iea?ii. Ia?aay eieaa – aeo?iae o?iiieiae/aneie
caiene , a iae caienuaaeenue i?eoiaeiua e ?anoiaeiua iia?aoeee. I?e
ii?eoiaeiaaiee iaoa?eaeia naeao/eeo ioaeii «aeaoue eaeoaioeeth ca ?oeaie
anao , eoi canaeaeaoaeuenoaiaae i?eai a eieaa ». Ioione iaoa?eaeia aue
aiciiaeai oieueei i?e iaee/ee i?eeaca ia ioione , eioi?ue aeieaeai
«auoue iiaeienai io eiio?iea?a ». A aeo?iaea e a i?eeaca eeaaeiauee e
iieo/aoaeue ?anienuaaeenue. Ioeoea? iaaaceia (caa.neeaaeii) « aeieaeai i
anai ?anoiaea iiaeaaaoue aaaeiiinoe a eiioi?o ii any iaaeaee ia inueiie
aeaiue ». Niaoeeaeueiay eieaa ioe?uaaeanue aeey o/aoa auiieiaiey
aeiaiai?ia n iiae?yae/eeaie.
– 5 –
E?. 2203 81 – 21
« Nia?aa ia eenoa aeaaao ieoaony neieueei iaycai iiae?yaeeoue , a ni?aaa
( e?aaeeo ) inoaaeyaony naiaiaeiia ianoi , aaea ii ia?a auiieiaiey
aeiaiai?ia ieoaony , neieueei e eiaaea iinoaaeaii». Oaeei ia?acii , iu
iiaeai n/eoaoue yoio aeieoiaio ia?aui a ?innee , aaea iiyaeeenue
i?eciaee eeiaeiie caiene.
Aaeie?aeoaeneee ?aaeaiaio ieacae ia?iiiia aeeyiea ia anth nenoaio
aooaaeoa?neiai o/aoa a ?innee , a /anoiinoe ia iauaainoaea?noaaiioth
iaoiaeeeo o/aoa ia iaoa?eaeueiuo neeaaeao , aaea iineaaeiaaoaeueii
i?iaiaeeony i?eioeei ioi?ieaiey anao oaeoia oicyenoaaiiie aeecie n
iiiiuueth ia?ae/iuo aeieoiaioia. Caiene , ia ii?aaaeaiiua aeieoiaioaie ,
ia aeiioneaeenue. Eae ii yoiio ?aaeaiaioo oae e ii ae?oaei eino?oeoeeyi
oiai a?aiaie oeaio?aeueiia ianoi a i?aaiecaoeee eiio?iey e oi?aaeaiey
oaeaeyeinue o/aoo caiania ia neeaaeao , oae eae niaaaeaiea iaoa?eaeaie
a?iee , no?ieoaeuenoaa e i?iiuoeaiiinoe no?iaeaeoa ?aaeaiaioe?iaaeenue.
A aiaiiuo eioaiaeaoneeo neeaaeao i?iaeaioiaenoa? ( caaaaeouee ) aianoa
n eaia?e?ii ( aiaiiui einiaeoi?ii ) aaeaiany/ii naeaaaee a ooaon –
eiio?eieeaaeth ( eioaiaeaoneia oi?aaeaiea ) aaaeiiinoue i iaee/ee
inoaoeia. A eiioea aiaea eee a neo/aa aicieeiiaaiey iiaeic?aiee
i?iaiaeeeenue nieioiua eiaaioa?ecaoeee « aeaau iieiia ecaanoea eiaoue i
iaee/iii i?iaeaioa , eioi?ue i?e ieii/aiee aiaeiaiai n/aoa a inoaoea
iaienai : oiai ?aaee a iieiaeia aeaeaa?y ianyoea ia?aniao?eaaoue e
ia?aienuaaoue anyeee caian a iaaacaeia aeaoi /aeiaaeai , aeia?ui ethaeyi
. eioi?uo aoaa?iaoi? ii naiaio ?annoaeaeaieth ii?aaeaeyoue aoaeao , e
iioii iaaeeaaeeo iiioth ?inienue , nienaa o?eaeaeu , io o/?aaeaeaiiuo e
oaeiio aeaeo cae?aieoue , ec eioi?uo o?ao ?inienae ioioeao aoaa?iaoi?
ia?aoth a eaia?o eieeaaeth , ae?oaoth a ooaon – eiioi?o e o?aoueth
i?eeiaeeo e n/aoo , eioi?ue iaienai a caineoth eieao , e oaeei ia?acii ,
aac oiaaeeaiey , iiaeeeiii aeiciaoueny aeieaeai eanaeenue ee ?aioiaenoa?
e i?iaeaioiaenoa? aei eaciu e iaaacaeia , eee ii iaaeeaaeauaio iie
iinooiaee : oaeiae e aio »
Oeaeueth aeaiiie eo?niaie ?aaiou yaeyaony cae?aieaiea ciaiee ,
iieo/aiiuo ii i?aaeiaoo Aooaaeoa?neee o/ao a iaeanoe Aoaeeoa ?an/aoia n
athaeaeaoiuie e aiaathaeaeaoiuie oiiaeaie. Aeaeaa a eo?nniaie ?aaioa
aoaeao i?eaaaeaia oai?aoe/aneay iniiaa aoaeeoa e aeaiiino?aoeey
i?aeoe/aneeo iaaueia.
– 9 –
E?. 2203 81 – 21
1. OAI?EOE*ANEAss *ANOUe.
?aii eee iicaeii eaaeaeia i?aaei?eyoea e eaaeaeue i?aaei?eieiaoaeue
noaeeeaaaony n iaiaoiaeeiinoueth i?iaaaeaiey aoaeeoi?neeo iia?aoeee a
inouanoaeyaiie ei noa?a oicyenoaiaaiey. Ii aeaeaei ia eaaeaeue ciaao ,
/oi oaeia aoaeeo.
?iaeeiie aoaeeoa n/eoaaony Aiaeey , a eioi?ie a XIII – XIV aaea auee
noi?ioee?iaaiu iniiaiua i?eioeeiu aoaeeoa : /anoiinoue , eiiiaoaioiinoue
, iniio?eoaeueiinoue.
Aoaeeo – n?aaieoaeueii iiaia a iaoae no?aia iai?aaeaiea yeiiiie/aneiai
aiaeeca , e eiio?iey oicyenoaaiiie aeayoaeueiinoe.
Aoaeeoi? – a aiaeinaeniineeo no?aiao – ?aaeci? , eiio?iee?othuee
oeiainiaoth aeayoaeueiinoue eiiiaiee , a NOA – aeieaeiinoiia eeoei ,
iaaethaeathuea ca ?aoeeiiaeueiui ?anoiaeiaaieai n?aaeno. Iiiyoea
aoaeeoi?a oe?a , /ai ?aaeci?a eee eiio?iea?a , eai iii aeeth/aao ia
oieueei i?iaa?eo aeinoiaa?iinoe oeiainiauo iieacaoaeae , ii e ?ac?aaioeo
i?aaeeiaeaiee ii oeo/oaieth oicyenoaaiiie aeayoaeueiinoe n oeaeueth
?aoeeaiaeecaoeee ?anoiaeia e iioiiecaoeee i?eaueae ia caeiiiie iniiaa.
Aoaeeo iiaeii ii?aaeaeeoue eae naiaia?acioth yenia?oeco aaeaina. Yoi
inouanoaeyaiay ia iniiaa aeiaiai?a i?iaa?ea ninoiyiey aooaaeoa?neiai
o/aoa e aioo?eoicyenoaaiiiai eiio?iey ia i?aaeiao niioaaonoaiaaiey
oeiainiai – oicyenoaaiiuo iia?aoeee caeiiiaeaoaeuenoao , a oae aea
yenia?oiia eiinoeueoe?iaaiea n oeaeueth iaaeiiouaiey ia?aoeeiiaeueiuo
?anoiaeia. Aoaeeoi?o iaiaoiaeeii iaeaaeaoue oe?ieeie ciaieyie , oiaieai
e iiuoii , /oiau auiieiyoue caaea/e yenia?oa ii aeciano. Aoaeeoi?neie
aeayoaeueiinoueth a neeo aa iniaiai oa?aeoa?a iiaoo caieiaoueny oieueei
niaoeeaeenou aunieie eaaeeoeeaoeee , niiniaiua ianoe iieioth
ioaaonoaaiiinoue ca ?acoeueoaou naiae ?aaiou , ca naie auaiaeu e
?aeiiaiaeaoeee. Aunieea i?ioanneiiaeueiua e i?aanoaaiiua o?aaiaaiey
iaoneaaeeaatho iaiaoiaeeiinoue aeinoaoi/ii aeeeoaeueiie iiaeaioiaee
aoaeeoi?ia a niioaaonoaothueo iao/ii – iaaeaaiae/aneeo oeaio?ao ii
iaaeaeoia?iaeiui i?ia?aiiai n eco/aieai oaeeo aeenoeeieei eae : aoaeeo ,
aooaaeoa?neee o/ao , aiaeec oicyenoaaiiie aeayoaeueiinoe e ae?. *oiau
aoaeouaio aoaeeoi?o ( iieo/eoue ?aaioo ( aio neaaeoao i?ieoe
aooanoaoeeth.
Aooanoaoeey a aoaeeoa – yoi i?iaa?ea eaaeeoeeaoeee oece/aneiai eeoea ,
ecuyaeaoaai aeaeaiea caieiaoueny aoaeeoi?neie aeayoaeueiinoueth
– 10 –
E?. 2203 81 – 21
( ii?yaeie i?iaaaeaiey aooanoaoeee ooaa?aeaeai I?aaeoaeuenoaii ?O io
06.05.95 ?482 ).Oeaeueth aooanoaoeee yaeyaony iaania/aiea
i?ioanneiiaeueiiai auiieiaiey aoaeeoi?ii naieo iaycaiiinoae.
E aooanoaoeee aeiioneathony : eeoea eiathuea yeiiiie/aneia eee
th?eaee/aneia ia?aciaaiea , noaae ?aaiou ia iaiaa 3 -o eao – a ea/anoaa
aoaeeoi?a , niaoeeaeenoa aoaeeoi?neie oe?iu , aooaaeoa?a , yeiiiienoa ,
?aaeci?a , ?oeiaiaeeoaey i?aaei?eyoey , iao/iiai ?aaioieea ,
i?aiiaeiaaoaey ii yeiiiie/aneiio i?ioeeth. I?aaiecaoeee i?iaiaeyuea
aooanoaoeeth – IeiOei , Oeaio?iaaie. E aooanoaoeee ia aeiioneathony :
inoaeaeaiiua ii noaeo ii caiyoeth ii?aaeaeaiiie noa?u aeayoaeueiinoe.
Aooanoao auaeaaony ia 3 aiaea. Anee a oa/aiee 2-o eao oece/aneia eeoei
ia ?aaioaei – aooanoao oa?yao naith neeo.
Aoaeeoi?neea i?iaa?ee i?iecaiaeyony ia aeiaiai?iie iniiaa
i?aaenoaaeoaeyie aoaeeoi?neeo oe?i , eeai ioaeaeueiuie naiinoiyoaeueii
aeaenoaothueiei aoaeeoi?aie , eiathueie eeoeaiceth ia i?aai caiyoey
oaeie aeayoaeueiinoueth.
Aoaeeoi?neay oe?ia – yoi i?aaei?eyoea , nicaeaiiia a niioaaonoaee n
caeiiiaeaoaeuenoaii oece/aneeie e th?eaee/aneeie eeoeaie e eiathuei
i?aaeiaoii naiae aeayoaeueiinoe i?iaaaeaiea aoaeeoi?neeo iia?aoeee e
oneoa ii aeiaiai?ai , /oi aeieaeii auoue caienaii a onoaaa oe?iu.
Aoaeeoi?u e aoaeeoi?neea oe?iu aeieaeiu auoue ca?aaeno?e?iaaiiu a Iaeaoa
aoaeeoi?ia ?inneeneie Oaaea?aoeee. Iaeaoa i?aaenoaaeyao niaie
iacaaeneioth eiiia?/aneoth i?aaiecaoeeth , eioi?ay ia aeia?iaieueiuo
ia/aeao iauaaeeiyao aoaeeoi?ia , aeaenoaothueo ia oa??eoi?ee ?innee.
Aoaeeoi?neay oe?ia eee ioaeaeueiue aoaeeoi? ii ieii/aiee ?aaiou iaycaiu
i?aaeinoaaeoue iacaaeneiia ienueiaiiia caeeth/aiea i ninoiyiee o/aoa ,
aioo?eoicyenoaaiiiai eiio?iey ia i?iaa?aiiuo ei oicyenoaaiiuo iauaeoao ,
a oaeaea i aeinoiaa?iinoe aiaeiaiai io/aoa e aaeaina. A neo/aa ioeaca
iiaeoaa?aeeoue aiaeiaie io/ao , i?aaei?eyoea iaycaii a niaeaniaaiiue n
aoaeeoi?aie n?ie ono?aieoue iaaeinoaoee , ioia/aiiua a aoaeeoi?neie
ni?aaea , e i?aaenoaaeoue eni?aaeaiiue io/ao ia iiaoi?iia
iiaeoaa?aeaeaiea.
I?aaei?eyoea naii ai?aaa aua?aoue naaa aoaeeoi?a aeey i?iaaaeaiey
i?iaa?ee. I?aaiecaoeey , i?aaei?eyoea aunooiaao n ienueiii i i?inueaa
ieacaoue niioaaonoaothuoth aoaeeoi?neoth oneoao , ia oneiaeyo ,naycaiiuo
n i?iaaaeaieai i?iaa?ee. Nouanoaotho iaoiaeu auai?a aoaeeoi?ia eee
aoaeeoi?neeo oe?i :
1.Iaoiae neo/aeiiai auai?a
-11 –
E?. 2203 81 – 21
2.Iaoiae ii ?aeiiaiaeaoeee
3.Iaoiae ii eiieo?no
4.Auai? iiae aeaaeaieai ianoiyoaeuenoa ( auoiae ia iaaeaeoia?iaeiue
?uiie , aeey eioi?iai ioaeii aoaeeoi?neia caeeth/aiea ). Nouanoaoao
e?eoa?ee auai?a aoaeeoi?ia :
a) I?ioanneiiaeeci aoaeeoi?a.
iocuau
ecaanoiinoue a n?aaenoaao ianniaie eioi?iaoeee
iinoiyiiia nio?oaeie/anoai
a) Eiiieaeniinoue oneoa.
eiinoeueoaoeee ii aoo.o/aoo e iaeiaiiaeaaeaieth
iioeiecaoeey iaeiaiiaeaaeaiey
i?iaaaeaiea aoaeeoi?neie i?iaa?ee
iinoaiiaea o/aoa
aiaeec aooaaeoa?neie io/aoiinoe , oeiainiaie io/aoiinoe
aaeaioaoeey io/aoiinoe aooaaeoa?neiai io/aoa iaaeaeoia?iaeiui
noaiaea?oai.
a) Noieiinoue ieacuaaaiuo oneoa.
Iniaaiiinoe o?oaea aoaeeoi?a :
ieieiaeueiua iaoa?eaeueiua cao?aou
iaeneiaeueiua eioaeaeooaeueiua
Oaeoi?u , aeeythuea ia oeaio :
aeae aeayoaeueiinoe
iauai ?aaeeciaaiiie i?iaeoeoeee
eiee/anoai aeieoiaioia
/enei ?aaioathueo ia i?aaei?eyoee
aeaeu ieacuaaaiuo oneoa
n?aaeiea ?anoeaiee ia ?uiea aoaeeoi?neeo oneoa
noieiinoue iaeiiai /ana
noieiinoue iaeiiai ?aai/aai aeiy
ioeaiea eioaeaeooaeueiinoe o?oaea
Ii aeey yoie ?aaiou ia iiaeao auoue i?eaea/aii eeoei , ninoiyuaa a
?iaenoaaiiie nayce n ?oeiaiaenoaii i?aaei?eyoey eee naycaiiia n iei
aeaeiauie eee neoaeaaiuie ioiioaieyie. A aoaeeoi?neie aeayoaeueiinoe
nouanoaotho iaycaoaeueiua i?iaa?ee e eieoeeaoeaiua.
– 12 –
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Aooaaeoa?neay oeiainiaay io/aoiinoue iiaeeaaeeo iaycaoaeueiie i?iaa?ea
aaeaaiaeii :
Ana ioe?uoua aeoeeiia?iua iauanoaa , iacaaeneii io /enea aeoeeiia?ia e
?acia?ia onoaaiiai eaieoaea.
Aaiee , no?aoiaua i?aaiecaoeee , oiaa?ii – oiiaeiaua ae?aee ,
eiaanoeoeeiiiua einoeooou . oiiaeu ,eiinoeueoaiou , oeiainiaua a?iea?u.
Aiaathaeaeaoiua oiiaeu , enoi/ieeaie n?aaenoa eioi?uo yaeythony
iaycaoaeueiua io/eneaiey oece/aneeo e th?eaee/aneeo eeoe.
Aeaaioai?eoaeueiua e eiua oiiaeu , enoi/ieeaie eioi?uo yaeythony
aeia?iaieueiia io/eneaiea i?aaiecaoeee e a?aaeaeai.
Noauaeou , anee a eo eaieoaea anoue aeiey , eioi?ay i?eiaaeeaaeeo
eiino?aiiiio eiaanoi?o.
Ca eneeth/aieai ainoaea?noaaiiuo e ioieoeeiaeueiuo i?aaei?eyoee : anee
iauai au?o/ee io ?aaeecaoeee i?iaeoeoeee ca aiae ia i?aauoaao 500000
IIIO.
( Iinoiiiaeaiea I?aaeoaeuenoaa io 07.12.94 ?1355 ).
A aoaeeoi?neie i?aeoeea i?eiyoi ?acee/aoue aiaoiee eee aioo?aiiee
aoaeeo.
Aiaoiee aoaeeo – i?iaiaeeony ia aeiaiai?iie iniiaa aoaeeoi?neeie oe?iaie
eee eiaeeaeaeoaeueiui aoaeeoi?ii n oeaeueth iauaeoeaie ioeaiee
aeinoiaa?iinoe aooaaeoa?neiai o/aoa e oeiainiaie io/aoiinoe i?iaa?yaiiai
i?aaei?eyoey.
Aioo?aiiee aoaeeo – yoi ii nooe aioo?eoicyenoaaiiue eiio?ieue ca
neeaaeuaathueieny ia i?aaei?eyoee cao?aoaie ii ianoai eo oi?ie?iaaiey e
oeaio?ai ioaaonoaaiiinoe.
A oiaea aioo?aiieo i?iaa?ie auyaeythoy eiie?aoiua i?e/eiu aeiiouaiiuo
ioeeiiaiee io ii?iaoeaiuo iieacaoaeae e o?aaiaaiee aeaenoaothuaai
caeiiiaeaoaeuenoaa. Ana oi?aaeai/aneea neoaeau iaania/eaathony
eioi?iaoeeae , iieo/aiiie a oiaea aoaeeoi?neeo
i?iaa?ie , n oai , /oiau iiaeii auei a iieiie ia?a eniieueciaaoue aa
aeey eni?aaeaiey aeiiouaiiuo iaaeinoaoeia e oeo/oaiey ?aaiou. Aioo?aiiee
aoaeeo , eae i?aaeei i?iaiaeeony ooaoiuie nio?oaeieeaie naiiai
i?aaei?eyoey.A oeaeii iaycaiiinoe aioo?aiiaai aoaeeoi?a ioauouaatho
aieueoie e?oa aii?inia. Iiieii ?aaecee iaee/ey e i?aaeeueiinoe
ioi?ieaiey anao aooaaeoa?neeo aeieoiaioia , ii inouanoaeyao i?iaa?eo
niaethaeaiey aaeieieno?aoeaiiai ii?yaeea , auiieiaiey aee?aeoea e
i?eeacia , i?aaiecoao eiaaioa?ecaoeeth OIOe ,
– 13 –
E?. 2203 81 – 21
o/aanoaoao a niiinoiaeaiee cao?ao n aeinoeaioouie ?acoeueoaoaie ,
aiaeece?oao eioi?iaoeeth oi?aaeai/aneiai oa?aeoa?a a oeaeyo ?ac?aaioee
ia?ii?eyoee ii niaa?oainoaiaaieth i?aaiecaoeeiiiie no?oeoo?u oe?iu. E
ana aea aeaaiie caaea/ae aioo?aiiaai aoaeeoi?a
inoaaony nenoaiaoe/aneee eiio?ieue ca ?anoiaeaie oe?iu e eo nieaeaieai.
Ioee/ey aiaoiaai e aioo?aiiaai aoaeeoa :
Oaeoi?u Aioo?aiiee Aiaoiee
1 2 3
1. Iinoaiiaea caaea/e ?oeiaiaenoai Aeiaiai?ii
2.Iauaeo ioaeaeueiua caaea/e , aoo.o/ao e ae?oaea. Nenoaia o/aoa e
io/aoiinoe
3.Oeaee ii?aaeaeyaony ?oeiaiaenoaii ii?aaeaeyaony caeiiiaeaoaeuenoaii
4.N?aaenoaa eiio?iey Naiinoiyoaeueii eeai noaiaea?oaie ai. Aoaeeoa
iauai?eiyouie i?aaeeaie aoaeeoa
5.Aeae aeayoaeueiinoe eniieieoaeueiay aeayoaeueiinoue
i?aaei?eieiaoaeueneay aeayoaeueiinoue
6. Acaeiiioiioaiey iiae/eiyaony ?oeiaiaenoao iacaaeneiue, ia?oia?
7. Eaaeeoeeaoeey ii?aaeaeyao ?oeiaiaenoai ?aaeaiaioe?oaony ainoaea?noaii
8. Oaeoi? iieaou Ia/eneyaony C/I ii aeiaiai?o
9. Iaoiae ————————– ————————–
10. Io/aoiinoue ?oeiaiaenoao iiaeao auoue iioaeeeiaaii
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2.1.Aiaathaeaeaoiua ieaoaaee.
A niioaaonoaee n caeiiiaeaoaeuenoaii oaeea ieaoaaee i?iecaiaeyony a
oaaea?aeueiue e oa??eoi?eaeueiua aei?iaeiua oiiaeu , ai aiaathaeaeaoiua
oiiaeu ii i?iecaiaenoao ieia?aeueii – nu?ueaaie aacu , a iaaeio?aneaaua
oiiaeu iao/ii – eneaaeiaaoaeueneeo , iiuoii – eiino?oeoi?neeo ?aaio e
inaiaiea iiauo aeaeia i?iaeoeoeee , eiiaa?nee , a oaeaea ia iaeioi?ua
ae?oaea oeaee.
A aei?iaeiua oiiaeu oiea/eaaaoy 4 aeaea iaeiaia :
Ia iieueciaaoaeae aaoiaei?ia
Ia ?aaeecaoeeth ai?th/a – niaci/iuo iaoa?eaeia
Ia i?eia?eoaiea aaoio?ainii?oiuo n?aaenoa
N aeaaeaeueoea o?ainii?oiuo n?aaenoa.
I?iaa?yy ?an/aou ii iaeiao ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia ,
aoaeeoi? eiio?iee?oao i?aaeeueiinoue io?aaeaiey o/aoa iauaia
i?iecaaaeaiiie i?iaeoeoeee , auiieiaiiuo ?aaio e i?aaeinoaaeaiiuo oneoa
a niioaaonoaee aeaiiuie n/aoa 46 ( ?aaeecaoeey i?iaeoeoeee ) , a ii
iaeiao ia aeaaeaeueoeaa o?ainii?oiuo n?aaeno – iiuiinoue e eiee/anoai
o?ainii?oiuo n?aaeno naa?yao n ?aaeno?aie aiaeeoe/aneiai o/aoa ii n/aoo
01 ( iniiaiua n?aaenoaa 01 e oaoie/aneeie ianii?oaie aaeeieoe
o?ainii?oa.I?e eiio?iea i?aaeeueiinoe ?an/aoa iaeiaa ia i?eia?aoaiea
aaoio?ainii?oiuo n?aaeno e i?iaeaaeo ai?th/a – niaci/iuo iaoa?eaeia, ia
iniiaa aeieoiaioia eco/aaony iieiioa io?aaeaiey a o/aoa iauaeoia yoiai
iaeiaiiaeaaeaiey e oi/iinoue noaaie iaeiaa.
2.2.Athaeaeaoiua ieaoaaee.
I?iaa?ea ?an/aoia n athaeaeaoii yaeyaony aeey aoaeeoi?a iauaeoii
iiauoaiiiai aieiaiey. Ai – ia?auo , iioiio , /oi ca iai?aaeeueiua
?an/aou iaeiaia a athaeaeao ,i?aaei?eyoea ?aniea/eaaaony iuooeiui aeey
aai oeiainiaiai iieiaeaiey oo?aoaie. Ai – aoi?uo , iioiio , /oi
aoaeeoi?neia caeeth/aiea , iiaeoaa?aeaeathuea i?aaeeueiinoue ?an/aoia e
?aaeueiinoue caaeieaeaiiinoe iiaeao auoue i?eiyoi iaeiaiaie einiaeoeeae
, a iiaeao auoue iinoaaeaii iiae niiiaiea. A yoii neo/aa iaeiaiaay
einiaeoeey eiaao i?aai ia?ai?iaa?eoue aeinoiaa?iinoue i?aaenoaaeaiiiai
caeeth/aiey , e anee aoaeao onoaiiaeaia iaaeia?iniaaiiinoue e
iaaeia?iea/anoaaiiinoue aoaeeoa , i?eaaaeoay e ouaieaieth eioa?ania
ainoaea?noaaiiiai athaeaeaoa , anooiatho a neeo naieoeee ,
i?aaeoniio?aiiua aeaenoaothuei caeiiiaeaoaeuenoaii. A cia/eo aeey
aoaeeoi?a eee aoaeeoi?neie oe?iu iiaeao nicaeaoueny oa?ica iioa?e
eeoeaicee ia i?aai caieiaoueny aoaeeoi?neie aeayoaeueiinoueth.
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I?iaa?yy i?aaeeueiinoue iaeiaiauo auieao a athaeaeao , aoaeeoi?o
i?aaenoieo oaaaeeoueny a aeinoiaa?iinoe iieacaoaey ii iauaeoo
iaeiaiiaeaaeaiey , oi/iinoe ?an/aoia iaeiaiiaeaaaaiie aacu e
niaethaeaieth noaaie iaeiaa n o/aoii ?acee/iuo aeaeia athaeaeaoa , a oae
aea ii enoi/ieeo , ca n/ao eioi?iai inouanoaeyaony auieaoa iaeiaa.
Iaeia ia i?eaueue – iaeei ec iniiaiuo enoi/ieeia iinooieaiey n?aaenoa a
athaeaeao iooai ainoaea?noaaiiiai ecuyoey /anoe /enoiai aeioiaea o
i?aaei?eyoee , iauaaeeiaiee , i?aaiecaoeee , o/?aaeaeaiee , eioi?ua
naiinoiyoaeueii , eeai /a?ac aoiaeyuea a eo no?oeoo?o eiiia?/aneea
oic?an/aoiua aaeeieoeu , eeai a ii?yaeea aeiaiai?a n eiuie
i?aaei?eyoeyie inouanoaeytho oicyenoaaiioth eee ethaoth ae?oaoth
eiiia?/aneoth aeayoaeueiinoue. Aoaeeoi?o iaiaoiaeeii /aoei ciaoue noaoon
iaeiaiieaoaeueueea iaeiaa ia i?eaueue , oa?aeoa? e aeaeu aai iniiaiie
aeayoaeueiinoe , iaee/ea aioo?aiieo e iainiaeaiiuo iiae?acaeaeaiee e
aeaeiauo ia?oia?ia.
Aoaeeoi? i?e i?iaa?ea aacu iaeiaiiaeaaeaiey iaycai i?aaeaea anaai
oaaaeeoueny a i?aaeeueiinoe o/aoa aaeiaie i?eauee , a caoai oie aa /anoe
, eioi?ay iaiin?aaenoaaiii iaeaaaaony iaeiaii. Neaaeiaaoaeueii ia?aay
iia?aoeey , eioi?oth iaiaoiaeeii i?iaanoe aoaeeoi?o , a yoie nayce ,
caeeth/aaony a niiinoiaeaiee eaeaioe/iinoe aaeainiauo aeaiiuo i i?eauee
n aa o/aoii a aeaaiie eieaa , aeo?iaeao – i?aeaiao , iaoeiia?aiiao ii
n/aoo 80 (i?eaueue e oauoee) e ii io/aoo i oeiainiauo ?acoeueoaoao e eo
eniieueciaaiee.
I?e aiaeeca oaeoe/aneie i?eauee iaiaoiaeeii eiaoue aeieicaoaeuenoaa
aeinoiaa?iinoe anao aooaaeoa?neeo caienae eae ii e?aaeeoo n/aoia 46
(?aaeecaoeey i?iaeoeoeee) , 47 (?aaeecaoeey i?i/ea auauoea anao iniiaiuo
n?aaenoa) , 48 (?aaeecaoeey i?i/eo aeoeaia) , oae e ii aeaaaoo yoeo
n/aoia.Io i?aaeeueiinoe io?aaeaiey a o/aoa au?o/ee io ?aaeecaoeee ,
cao?ao i?iecaiaenoaa e ecaea?aeae ia?auaiey caaeneo oi/iinoue
ii?aaeaeaiey aaeiaie i?eauee , eioi?ay neaaaaony ec i?eauee io
?aaeecaoeee i?iaeoeoeee , iniiaiuo n?aaenoa , eiiai eiouanoaa iethn
aeioiaeu io aia?aaeecaoeeiiiuo iia?aoeee ca au/aoii ?anoiaeia ii
iineaaeiei iia?aoeeyi.
Ii iaeiao ia i?eaueue onoaiiaeai ?yae eueaio , eioi?ua i?eiaiythony
oieueei a caaeneiinoe io oaeoe/aneeo i?iecaaaeaiiuo cao?ao e ?anoiaeia.
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Aoaeeoi?o neaaeoao i?iaa?eoue i?aaeeueiinoue eueaio. Iniiaiua ec ieo
naycaiu n eniieueciaaieai o?oaea eiaaeeaeia e iaineiia?ia; n
inouanoaeaieai eaieoaeueiuo cao?ao ia i?e?iaeiiio?aiiua ia?ii?eyoey n
cao?aoaie ia niaea?aeaiea iauaeoia cae?aaio?aiaiey , aeiiia i?anoa?aeuo
e eiaaeeaeia , aeioeieueiuo o/?aaeaeaiee , aeaoneeo eaaa?ae ioaeuoa ,
iauaeoia eoeueoo?u e nii?oa , ia?aciaaiey , aeeeeuiiai oiiaea; n
aeaaioai?eoaeueiinoueth; i?iaaaeaiea iao/ii – oaoie/aneeo ?aaio ; n
?acaeoeai iaeiai aeciana e ae?.
Iaeiaei ana eueaiou eiatho ii?aaeaeaiiua ia?aie/aiey eae ii ii?yaeeo eo
i?aaenoaaeaiey , oae e ii iauae noiia. Iiyoiio aoaeeoi? aeieaeai
aieiaoaeueii i?iaa?eoue , niioaaonoaoao ee aeaenoaothuaio
caeiiiaeaoaeuenoao ninoaaeyaiue i?aaei?eyoeai aeey iaeiaiaie iieeoeee
niaoeeaeueiue ?an/ao ii anai neo/ayi oiaiueoaiey iaeiaiiaeaaaaiie
i?eauee.
Iaeia ia aeiaaaeaiioth noieiinoue – yaeyaony einaaiiui e aeeth/aaony a
oeaio i?eia?aoaaiuo oiaa?ia , ?aaio , oneoa. IAeN caiaiee aeaenoaiaaaoea
o ian i?aaeaea iaeiae n iai?ioa e n i?iaeaae , e ioaaouaaao i?aeoe/anee
ana aeaeu oiaa?ia e oneoa , caieiay aaaeiia ianoi a ?an/aoao n
athaeaeaoii. Aai ieaoaeueueeaie yaeythony ana i?aaei?eyoey ,
i?aaiecaoeee , o/?aaeaeaiey , eiathuea noaoon th?eaee/aneiai eeoea ,
anee eo au?o/ea io ?aaeecaoeee oiaa?ia i?aauoaao noiio , onoaiiaeaiioth
Caeiiii i iaeiaa ia aeiaaaeaiioth noieiinoue.
IAeN aceiaaony n iai?ioa anao oiaa?ia e iaoa?eaeueiuo oeaiiinoae ,
i?e/ai a iaeaaaaiue iai?io aeeth/athony aainu iiae iinoaaeo oiaa?ia ,
oeacaiey oneoa.
IAeN aceiaaony n aeaeaeeiiai e iaaeaeaeeiiai eiouanoaa , caeaiey ,
nii?oaeaiee , aaca.
Oieaoa iaeiaa i?iecaiaeeony iacaaeneii io oiai , eae i?iecioea
?aaeecaoeey ( ca aeaiueae , iooai i?yiiai oiaa?iiaiaia , n /anoe/iie
iieaoie eee aacaiciacaeii ) – enoiaey ec ?uii/iuo eee ainoaea?noaaiiuo
n?aaenoa. Iiyoiio aoaeeoi? i?e i?iaa?ea i?aaeeueiinoe oieaou IAeN
aeieaeai i?ieiio?iee?iaaoue ana n/aoa , io?aaeathuea aeaeaeaiea
iaoa?eaeueiuo oeaiiinoae , ieaoaaeiua ii?o/aiey e ae?oaea ?an/aoiua
ii?o/aiey.
A i?ioeanna i?iaa?ee aoaeeoi? aeieaeai oaaaeeony a i?aaeeueiinoe ?an/aoa
IAeN. ?an/ao ninoaaeyaony ii niaoeeaeueii ?ac?aaioaiiie oi?ia e ninoieo
ii nooe a oii , /oi noiia iaeiaa , iiaeeaaeauay oieaoa a athaeaeao
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, i?aaenoaao eae ?aciinoue iaaeaeo noiiaie iaeiaa , iieo/aiiuie io
iieoiaoaeae ca i?eia?aoaiiua eie oiaa?u , e noiiaie iaeiaa , eioi?ua
oiea/aiu iinoaaueeaie ca iaoa?eaeueiua ?ano?nu , oiieeai , oneoae , /uey
noieiinoue oaeoe/anee ioianaia a aeaiiii io/aoiii ia?eiaea ia ecaea?aeee
i?iecaiaenoaa e ia?auaiey.
Ouaoaeueiiai aiaeeca o?aaoao aeaa ianoiyoaeuenoaa : iainiiaaiiinoue
i?eiaiaiey eueaio ii IAeN eae ii i?aaei?eyoeyi , oae e ii oiaa?ai e
oneoaai e oi/iinoue ?an/aoa ia aiciauaiey ec athaeaeaoa noii , eioi?ua
oiea/aiiua iinoaaueeaie iaeiae ia IAeN i?aauoatho aiaeiae/iue
nianoaaiiue iaeia i?aaei?eyoey. Oaeaea i?iaa?ytho naiaa?aiiaiinoue
ia?a/eneaiey iaeiaa , aeeth/ay e oieaoo aaainiauo ieaoaaeae.
Iaeia ia eiouanoai – yoio iaeia aaaaeai aeey oiai , /oiau noeioee?iaaoue
yooaeoeaiia eniieueciaaiea eiathueony aeoeaia, /oiau i?aaei?eyoey
naiaa?aiaiii inaiaiaeaeaeenue io iaioaeiiai eiouanoaa. Aai oiea/eaatho ,
ca eneeth/aieai eueaioe?oaiuo , ana i?aaei?eyoey , i?aaiecaoeee ,
o/?aaeaeaiey , yaeythueany th?eaee/aneeie eeoeaie , a oaeaea eo
no?oeoo?iua iiae?acaeaeaiey , eiathuea naie ?an/aoiue n/ao e ioaeaeueiue
aaeain.
Iaeiaii ia eiouanoai , iacaaeneii ec eaeiai enoi/ieea iii iieo/aii ,
iaeaaaaony n?aaeiaaiaeiaay noieiinoue eiouanoaa , iaoiaeyuaainy ia
aaeaina i?aaei?eyoey.
Aoaeeoi? aeieaeai i?iaa?eoue i?aaeeueiinoue iauae noiiu iauaeoa
iaeiaiiaeaaeaiey e aaee/eio iaeiaa , en/eneyaioth iieaa?oaeueii
ia?anoathuei eoiaii n ia/aea aiaea.
Aoaeeoi?o neaaeoao eiaoue a aeaeo , /oi ii iaeiao ia iiouanoai
onoaiiaeaii cia/eoaeueiia /enei eueaio , eae a caaeneiinoe io noaoona
iaeiaiieaoaeueueea , aeaea aai aeayoaeueiinoe , oae e io aeaea
iaeaaaaiiai iaeiaii eiouanoaa. ?acia? eiie?aoiie iaeiaiaie noaaee
?aaeiiu ?inneeneie Oaaea?aoeee ii?aaeaeytho naiinoiyoaeueii. Noieiinoue
eiouanoaa ia ia?aia /enei aa?aony ii Aeaaiie eieaa. Noiia iaeiaa
?an/eouaaaony ec i?aaeiieaaaaiie ( ieaiiaie ) n?aaeiaaiaeiaie noieiinoe
eiouanoaa , a eiioea aiaea aeaeaaony ia?a?an/ao ia oaeoe/aneoth
noieiinoue. Ca caieaeaiea ( nie?uoea ) iineaaeiae iaeiaiieaoeeueuee
ianao ioaaonoaaiiinoue.
Iaeia n ia?niiaea . aoaeeoi?o neaaeoao i?iaanoe auai?i/ioth i?iaa?eo
i?aaeeueiinoe oaea?aeaiey iaeiaa eae ni ooaoiiai ia?niiaea .. oae e n
eeoe , i?eaeaeaaiuo e ?aaioa ia iniiaaiee aeiaiai?a iiae?yaea e ii o?o
aeiaui niaeaoaieyi. Aacie aeey en/eneaiey iaeiaa yaeyaony
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niaieoiiue aeioiae oece/aneiai eeoea n ia/aea e aei eiioea eaeaiaea?iiai
aiaea.
Ec niaieoiiiai aeioiaea eneeth/athony neaaeouea aeioiaeu :
Ieieiaeueiay aaee/eia ca?iaioiie ieaou;
ainoaea?noaaiiua iiniaey ii nioeeaeueiiio no?aoiaaieth
noiiu , iieo/aaiua ?aaioieeaie a aiciauaiea oua?aa , naycaiiiai n
o?oaeiaie aeayoaeueiinoueth
auoiaeiua iiniaey, auiea/eaaaiua i?e oaieueiaiee
aeeiaiou o a?aaeaeai , eo iieo/aaiuo
iaoa?eaeueiay iiiiuue
?yae ae?oaeo aeioiaeia.
Niaieoiiue aeioiae a?aaeaeai , iiaeao oaeaea oiaiueoaoueny ia noiiu :
aeioiaeia , ia?a/eneyaiuo ii cayaeaieth a?aaeaeai ia aeaaioai?eoaeueiua
oeaee
?anoiaeia ia niaea?aeaiea aeaoae e eaeaeeaaioeaa a i?aaeaeao ,
onoaiiaeaiiuo Caeiiii ?acia?a ieieiaeueiie iany/iie ieaou.
Aoaeeoi?o neaaeoa auai?i/ii i?iaa?eoue i?aaeeueiinoue caienae ii n/aoo
69. Ia iai io?aaeatho eioi?iaoeeth ii ia/eneaieyi e auieaoai ca n/ao
n?aaenoa nioeeaeueiiai e iaaeeoeeineiai no?aoiaaiey , a oaeoa ii
?an/aoai n Iaineiiiui oiiaeii ?innee. Yoe ia/eneaiey aeieaeiu
i?iecaiaeeoueny n noii iieaou o?oaea ii anai iniiaaieyi . aeeth/ay
o?oaeiaua niaeaoaiey , aeiaiai?u iiae?yaea e ae?oaea ?aciaua aeieoiaiou.
Iaeiaei iaeioi?ua aeaeu ieaoaaeae a ?an/ao ia i?eieiathony , a eiaiii :
eiiiainaoeee ca eniieueciaaiiue ioione
auoiaeiia iiniaea ii oaieueiaieth
eiiiainaoeeiiiua auieaou
noieiinoue iooaaie a naiaoi?ee
iiiu?eoaeueiua auieaou
aeaiaaeiua iaa?aaeu
noeiaiaeee , auiea/eaaaiu i?aaei?eyoeyi o/aueiny e anie?aioai
noieiinoue auaeaiiie niaoeiaeaaeaeu , niaoeiaoae
aeioaoeee ia iaaaeu
aiciauaiea ?anoiaeia ia i?iacae
ae?oae aeaeu auieao
Aeieaeiu auoue i?iaiaeece?iaaiiu oaeaea i?aeoeea ninoaaeaiey ( ?an/aoiie
aaaeiiinoe ii no?aoiaui aciinai a Iaineiiiue oiiae
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?inneeneie Oaaea?aoeee ( e acaeiiioiioaiey n i?aaiaie no?aoiaaiey e
caiyoinoe.
A aeaiiie eo?niaie ?aaioa iacaaeneiie aoaeeoi?neie oe?iie ( OAIOAE (
aoaeao i?iaaaeaia i?iaa?ea i?aaeeueiinoe ?an/aoa n athaeaeaoiuie e
aiaathaeaeaoiuie oiiaeaie caaiaea ( Iaoaeeo?a (, e AI
( Eioa?
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3.I?AEOE*ANEAss *ANOUe.
3.1. Aoaeeo Caaiaea ( Iaoaeeo?a (.
Согласно полученному заданию, аудиторская фирма проведёт проверку
caaiaea ( Iaoaeeo?a (на предмет правильности расчётов с бюджетiuie и
внебюджетными фондами.
На основании задания был составлен и подписан договор между caaiaeii
(Iaoaeeo?a ( и аудиторской фирмой ( Oaioae (. Договор был подписан 14
iiya?y 1998 года и определил выполнение аудиторской проверки расчётов с
бюджетом и внебюджетными фондами за период с 01 мая 1998 года по 30 мая
1998 года. Aeiaiai? iaoiaeeony a i?eeiaeaiee.
INOUANOAEAIEA I?IAA?EE.
I?iaa?aiiu i/eneaiey a Oiiaeu nioeeaeueiiai no?aoiaaiey ( ONN ) n
ca?aaioiie ieaou ?aai/eo . Iauaeo iaeiaiiaeaaeaiey ii?aaeaeai i?aaeeueii
( naa?aiii n aeaiiuie a eieaa oicyenoaaiiuo iia?aoeee e n ?an/aoii –
ieaoaaeiie aaaeiiinoueth ). Noaaea iaeiaa , eniieuecoaiay i?e
au/eneaieyo ii?aaeaeaia i?aaeeueii. Ia/eneaiiua noiiu iaeiaa i?iaa?aiiu
e aa?iu. Ei??aniiiaeaioeey n/aoia ii?aaeaeaia e caienaia aa?ii.
I?iaa?aiu ?an/aou n Iaineiiiui oiiaeii ?inneeneie Oaaea?aoeee
( IO?).
Iauaeo iaeiaiiaeaaeaiey ii?aaeaeai i?aaeeueii. Noaaea iaeiaa oeacaia
aa?ii. Ia/eneaiiay noiia iaeiaa i?aaeeueiay.Auyaeaiii neaaeothuaa
oiouaiea : o naeaeueueea ? 1212 iai?aaeeueii oeacaia noiia ecuiaaiiai
iaeiaa ( 136939 ?oa., aianoi 136936 ?oa.).
I?iaa?aii io/eneaiea a IO io ca?aaioiie ieaou ?aaioieeia
i?aaei?eyoey ( I?O).
Noaaea iaeiaa oeacaia i?aaeeueiay ( i?iaa?aii ia?a?an/aoii).
I?iaa?ai o/ao iiaeioiaeiiai iaeiaa.
Noaaea ii?aaeaeaia i?aaeeueii. Ii anoue ioeaea : iai?aaeeueii iiaen/eoai
iaeia o ?aai/aai ?1210 – 69456 ?oa. , eiaaea iaaei 69420 ?oa. Ii
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inoaeueiui ?aai/ei – ?an/aou iiaeioiaeiiai iaeiaa ( ia?ai?iaa?aiii
aoaeeoi?ii ) aa?iu.
I?iaa?aiiu io/eneaiey a Oiiae Iaycaoaeueiiai iaaeaoeeineiai
no?aoiaaiey (OIIN)
Iauaeo iaeiaiiaeaaeaiey oeacai aa?ii. Noaaea , i?eiaiyaoayyny i?e
?an/aoao niioaaonoaoao aeaenoaeoaeueiie. Noiia ( i?iaa?aiiay
ia?a?an/aoii ) oeacaia aa?ii .
I?iaa?aiu ?an/aou n Ainoaea?noaaiiui oiiaeii caiyoinoe iianaeaiey
?O (AOC)
noaaea ii?aaeaeaiia e aa?ia. Naa?aiiu aeaiiua ?IA iooai ia?a?an/aoa –
?anoiaeaeaiee ia iaia?oaeaiii.
I?iaa?aiii ia/eneaiey o?ainii?oiiai iaeiaa. Iauaeo iaeiaiiaeaaeaiey
ii?aaeaeai i?aaeeueii. Noaaea iaeiaa oeacaia aa?ii. Ia/eneaiiay noiia
iaeiaa i?aaeeueiay.
Auyaeaiii neaaeouea io/eneaiea : o naeaeueueea ? 1212 iai?aaeeueii
oeacaia noiia ecuiaaiiai iaeiaa ( 4980 ?oa., aianoi 4890 ?oa.) e
oeacaia iaaa?iay ei??eniiiaeaioeey – oeacai e?aaeeo 68 n/aoa , eiaaea
ioaeai e?aaeeo 67 n/aoa .
I?iaa?aiii ia/eneaiey iaeiaa ia ioaeaeu ia?aciaaoaeueiuo
o/?aaeaeaiee. Iauaeo iaeiaiiaeaaeaiey oeacai aa?ii. Noaaea iaeiaa
ii?aaeaeaia i?aaeeueii.
Auyaeaiii neaaeouea ioeeiiaiea : o naeaeueueea ? 1212 iai?aaeeueii
oeacaia noiia ecuiaaiiai iaeiaa ( 4980 ?oa., aianoi 4890 ?oa.) e
iononoaoao niaoeeaeueiue auaeaeaiiue noan/ao n/aoa 68 aeey aeaiiiai
aeaea ieaoaaea.
Caeeth/aiea aoaeeoi?a ii ?an/aoai n athaeaeaoii e aiaathaeaeaoiui
ieaoaaeai oeaoa ?12 caaiaea ( Iaoaeeo?a ( , iaoiaeeony a i?eeiaeaieee.
– 22 –
E?. 2203 81 – 21
Aoaeeo AI ( Eioa? ( .
Согласно полученному заданию, аудиторская фирма проведёт проверку
aeoeeiia?iiai iauanoaa ( Eioa? ( на предмет правильности расчётов с
бюджетiuie и внебюджетными фондами.
На основании задания был составлен и подписан договор между AI ( Eioa?
( и аудиторской фирмой ( Oaioae (. Договор был подписан 22 iiya?y 1998
года и определил выполнение аудиторской проверки расчётов с бюджетом и
внебюджетными фондами за период с 01 мая 1998 года по 30 мая 1998 года.
Aeiaiai? iaoiaeeony a i?eeiaeaiee.
INOUANOAEAIEA I?IAA?EE.
I?iaa?aiu io/eneaiey a Oiiae nioeeaeueiiai no?aoiaaiey n ca?aaioiie
ieaou iniiaiuo ?aai/eo ii ecaeaeeth ( A ( e ii ecaeaeeth ( A ( . Noaaea
iaeiaa e noiiu , oeacaiiua a eieaa oicyenoaaiiuo iia?aoeee ( EOI ) aa?iu
, iaeiaei iononoaoao nioeeaeueiue noan/ao noaoa 69 aeey aeaiiie
iia?aoeee.
I?iaa?aiu io/eneaiey a Oiiae nioeeaeueiiai no?aoiaaiey n ca?aaioiie
ieaou ?aaioieeia aniiiiaaoaeueiiai i?iecaiaenoaa ii ecaeaeeth ( A ( e
ii ecaeaeeth ( A ( . Noaaea iaeiaa e noiiu oeacaiiua a EOI aa?iu , ii
iiyoue aea iononoaoao noan/ao n/aoa 69.
I?iaa?aiu io/eneaiey a Oiiae nioeeaeueiiai no?aoiaaiey n ca?aaioiie
ieaou oeaoiauo ?aai/eo ii ecaeaeeth ( A ( e ii ecaeaeeth ( A ( . Noaaea
iaeiaa e noiiu oeacaiiua a EOI aa?iu , ii iiyoue aea iononoaoao noan/ao
n/aoa 69.
I?iaa?aiu io/eneaiey a Oiiae nioeeaeueiiai no?aoiaaiey n ca?aaioiie
ieaou ia?niiaea caaiaeioi?aaeaiey ii ecaeaeeth ( A ( e ii ecaeaeeth ( A
(. Noaaea iaeiaa e noiiu oeacaiiua a EOI aa?iu , ii iiyoue i?enonoaoao
oa aea ioeaea.
I?iaa?aii ia/eneaiea o?ainii?oiiai iaeiaa. Iauaeo iaeiaiiaeaaeaiey e
noaaea iaeiaa ii?aaeaeaiu i?aaeeueii. Noiia ia?an/eoaia e aa?ia. Iaeiaei
aianoi e?aaeeoa n/aoa 68 iaiaoiaeeii oeacaoue e?aaeeo n/aoa 67.
– 23 –
E?. 2203 81 – 21
I?iaa?aiii ia/eneaiey iaeiaa ia ioaeaeu ia?aciaaoaeueiuo
o/?aaeaeaiee. Iauaeo iaeiaiiaeaaeaiey oeacai aa?ii. Noaaea iaeiaa
ii?aaeaeaia i?aaeeueii. Noiia ia?an/eoaia e aa?ia. Iaeiaei iiyoue aea
iononoaoao niaoeeaeueiue noan/ao n/aoa 68.
I?iaa?aii io/eneaiea iaeiaa ia iieueciaaoaey aaoiiiaeeueiuo aei?ia.
Iauaeo iaeiaiiaeaaeaiey e noaaea i?eiaiyaoayny i?e io/eneaiee
ii?aaeaeaiu i?aaeeueii , eae ii ?aaeecaoeee ecaeaeey ( A ( , oae e ii
ecaeaeeth ( A (. Noiia , oeacaiiay a EOI aa?ia .?anoiaeaeaiee iao.
Проверке подвергнуто начисление НДС ca i?iaeaiioth продукцию.
Объект налогообложения проверен и указан верно. Ставка налога,
применявшаяся для исчисления суммы налога соответствует действующей.
Сумма налога ii ecaeaeeth ( A (рассчитана iaaa?ii ( 4562752 ?oa.,
aianoi iaiaoiaeeiie 4556085 ?oa. ). Корреспонденция установлена
правильно. Aieueoa ioeaie ia iaia?oaeaii.
I?iaa?ai ?an/ao iaeiaa ia iieaueue. Iaeiaiaay aaca , iauaeo
iaeiaiiaeaaeaiey e noaaea , i?eiaiyaoayny i?e ?an/aoa oeacaiu aa?iua.
Проверено начисление налога на прибыль. AI занимается изготовлением и
реализацией продукции и прочих источников дохода за проверяемый период
не имеет. Сумма объекта налогообложения указана верно (проверено путём
сверки данных на счетах 46 и 80, в КХО и бухгалтерских проводках).
Ставка налога применяaony i?aaeeueiay. Сумма налога пересчитана
аудитором и верна. Выявлено нарушение в корреспонденции счетов. Так
вместо отнесения суммы налога в дебет счёта 81/1, это было сделано в
дебет счёта 81 , e сумма начисленного налога записана в кредит счёта 68
без указания субсчёта.
– 24-
E?. 2203 81 – 21
Aoaeeoi?neia caeeth/aiea ii ?an/aoai n athaeaeaoiuie e aiaathaeaeaoiuie
oiiaeaie caaiaea ( Iaoaeeo?a (.
На основании договора об оказании аудиторских услуг от 26 октября 1998г.
iacaaenaiie аудиторской фирмой « Oaioae », имеющей лицензию № 523,
выданную Центральным банком Российской Федерации, была выполнена
проверка расчётов с бюджетом и внебюджетными фондами oeaoa ?12 caaiaea
« Iaoaeeo?a » за период с 01 января 1998г. по 31 января 1998г.
Aoaeeo i?iaiaeeeny a niioaaonoaee n iaaeaeoia?iaeiie i?aeoeeie e
caeeth/aeny a i?iaa?ea ?an/aoia ii oieaoa a athaeaeaoiua e
aiaathaeaeaoiua oiiaeu ?inneeneie Oaaea?aoeee.
Аудиторской фирмой были проверены: отчисления в Фонды социального
страхования , начисление налога с персонала предприятия, io/eneaiey в
Пенсионный фонд России .
Aoaeeoi?o auee i?aaeuyaeaiu aeey i?iaa?ee neaaeouea aeieoiaiou :
ieaoaaeiua ii?o/aiey e ?an/aoii – ieaoaaeiay aaaeiiinoue ca i?iaa?ythuee
ia?eiae.
A oiaea i?iaaaeaiey aeaiiie i?iaa?ee auei ii?aaeaeaii , /oi ai anao
io/eneaieyo a ONN aue i?aaeeueii ii?aaeaeai iauaeo iaeiaiiaeaaeaiey e
i?aaeeueii ii?aaeaeaia noaaea iaeiaa. Noiia ecuiaaiiai iaeiaa auea
iiaen/eoaia i?aaeeueii. I?iaa?aiu auee oaeaea o?ainii?oiue iaeia e
iaeia ia ioaeaeu ia?aciaaoaeueiuo o/?aaeaeaiee. Iauaeo e noaaea
i?eiaiyeenue i?aaeeueiua.
Iaeiaei auee auyaeaiu iaeioi?ua ioeaee.
O ?aai/aai – naeaeueueea iiae iiia?ii 1212 a ?IA iai?aaeeueii oeacaia
noiia ca?aaioiie ieaou , oioy iiaen/eoaia iia aa?ii. E a nayce n yoei ii
iaeioi?ui iaeiaai iai?aaeeueii o iaai acuiaeanue iaaa?iay noiia iaeiaa.
Oae i?e ?an/aoa n IO?O 136939 ?oa. aianoi 136936 ?oa.
I?e ?an/aoa n iiaeioiaeiui iaeiaii 69456 ?oa. aianoi 69420 ?oa.
I?e en/aneaiee o?ainii?oiiai iaeiaa – 4980 ?oa., aianoi 4890 ?oa.
Oa aea naiay noiia i?e ia/eneaiee iaeiaa ia ioaeaeu ia?aciaaoaeueiuo
o/?aaeaeaiee.
I?e ?an/aoa o?ainii?oiiai iaeiaa iai?aaeeueii ii?aaeaeaia
ei??eniiiaeaioeey n/aoia. Oeacai e?aaeeo n/aoa 68 , aianoi 67. E i?e
en/eneaiee iaeiaa ia ioaeaeu ia?aciaaoaeueiuo o/?aaeaeaiee iononoaoao
niaoeeaeueiue auaeaeaiiue noan/ao n/aoa 68 aeey aeaiiiai aeaea ieaoaaea.
Aieueoa ioeaie aoaeeoi?ii auyaeaii ia auei.
– 25 –
E?. 2203 81 – 21
A nayce n yoie aoaeeoi?neie i?iaa?eie aoaeeoi?i i?aaeeiaeaiu ?yae
?aeiiaiaeaoeee :
I?e ?an/aoa iaeiaa ia ioaeaeu ia?aciaaoaeueiuo o/?aaeaeaiee a eieaa
oicyenoaaiiuo iia?aoeee io?aceoue niaoen/ao aeey aeaiiiai aeaea
ieaoaaea.
Caiiai ia?an/eoaoue ca?aaioioth ieaoo e ana ecuiaaiua iaeiae ni anao
?aai/eo , a /anoiinoe n ?aai/aai – naeaeueueea ?1212
I?e auiieiaiee aeaiiuo aoaeeoi?ii ?aeiiaiaeaoeee a aeaeueiaeoai
i?aaei?eyoea iiaeao ecaaaeaoue oo?aoia ni noi?iiu iaeiaiaie iieeoeee.
Aee?aeoi? oe?iu ( Oaioae (______________ «_____»___________199
Aoaeeoi?
?????????????????????‹??????????????????????????????????????????????????
??????????????????
На основании договора об оказании аудиторских услуг от 26 октября 1998г.
iacaaenaiie аудиторской фирмой « Oaioae », имеющей лицензию № 523,
выданную Центральным банком Российской Федерации, была выполнена
проверка расчётов с бюджетом и внебюджетными фондами AI « Eioa? » за
период с 01 января 1998г. по 31 января 1998г.
Aoaeeo i?iaiaeeeny a niioaaonoaee n iaaeaeoia?iaeiie i?aeoeeie e
caeeth/aeny a i?iaa?ea ?an/aoia ii oieaoa a athaeaeaoiua e
aiaathaeaeaoiua oiiaeu ?inneeneie Oaaea?aoeee.
Ieeaoeo aeieoiaioia , e?iia EOI i?iaa?ythuaio aoaeeoi?o i?aaeinoaaeaiu
ia auee. Iiyoiio aoaeeoi?neay oe?ia ia aa?aony ooaa?aeaeaoue a
i?aaeeueiinoe naieo i?aaeiieiaeaiee e nieiaao n naay ioaaonoaaiiinoue ni
naieo auaiaeia e i?aaeiieiaeaiee.
Aoaeeoi?ii auee i?iaa?aiu ?an/aou n ONN , ia/eneaiey o?ainii?oiiai
iaeiaa , iaeiaa ia iieueciaaoaey aaoiaei?ia , IAeN ca i?iaeaiioth
i?iaeoeoeeth , iaeia ia i?eaueue , iaeia ia ioaeaeu ia?aciaaoaeueiuo
o/?aaeaeaiee. I?e anao ?an/aoao auee i?aaeeueii ii?aaeaeaiu iauaeo e
noaaea iaeiaiiaeaaeaiey. Iaeiaei ia aacaea i?aaeeueii iiaen/eoaiu.
Oae i?e ia/eneaiee IAeN ca i?iaeaiioth i?iaeoeoeeth noiia iaeiaa ii
ecaeaeeth ( A ( a EOI oeacaia 4562752 ?oa., aianoi ioaeiie
4556085 ?oa.
Iaia?oaeaii oaeaea neaaeouea ioeaee :
I?e ?an/aoao n ONN , n ia/eneaiey iaeiaa ia ioaeaeu ia?aciaaoaeueiuo
o/?aaeaeaiee , iononoaoao niaoeeeueiue noaun/ao n/aoa 69 aeey aeaiiuo
aeaeia ieaoaaeae.
I?e ia/eneaiee o?ainii?oiiai iaeiaa iaaa?ii oeacaia ei??eniiiaeaioeey
n/aoia( e?aaeeo 68 , aianoi iieiaeaiiiai 67 ).
Oae aea iaaa?ii oeacaia ei??eniiiaeaioeey n/aoia i?e ?an/aoa iaeiaa ia
i?eaueue. Aianoi ioianaiey noiiu iaeiaa a aeaaao n/aoa 81/1 , yoi
naeaeaii a aeaaao n/aoa 81 , e noiia iaeiaa caienaia a e?aaeeo n/aoa 68
, aac oeacaiey noaun/aoa aeey aeaiiiai aeaea ieaoaaea.
A nayce n i?iaaaeaiiie i?iaa?eie aoaeeoi? i?aaeeaaaa neaaeouea
?aeiiaiaeaoeee , eioi?ua neaaeoa auiieieoue a aeeaeaeoaa a?aiy :
Ainoaiiaeoue caiiai anth ei??eniiiaeaioeeth ii oeacaiiui iaeiaai.
Caiiai ?an/eoaoue IAeN ca i?iaeaiioth i?iaeoeoeeth.
I?e auiieiaiee aeaiiuo aoaeeoi?ii ?aeiiaiaeaoeee a aeaeueiaeoai
i?aaei?eyoea iiaeao ecaaaeaoue oo?aoia ni noi?iiu iaeiaiaie iieeoeee.
Aee?aeoi? oe?iu ( Oaioae (______________ «_____»___________199
Aoaeeoi? _________________ «______»______________199
– 27 –
E?. 2203 81 – 21
4.CAEETH*AIEA
A aeaiiie eo?niaie ?aaioa iiith auee i?iaa?aiu ?an/ao n athaeaeaoii e
aiaathaeaeaoiuie oiiaeaie ?O caaiaea ( Iaoaeeo?a ( e AI ( Eioa? (.
A oiaea i?iaa?ee iiith auee auyaeaiu iaeioi?ua ioeaee e iaoi/iinoe i?e
?an/aoa noiiu iaeiaiaiai iaycaoaeuenoaa e oeacaiey ei??eniiiaeaioeee
n/aoia aeey aeaiiuo aeaeia iaeiaia. Ana ioeaee oeacaiu a aoaeeoi?neeo
caeeth/aieyo.
A aaaaeaiee iienuaaaony enoi?ey aooaaeoa?neiai o/aoa ai a?aiaia Iao?a I.
A oai?eoe/aneie /anoe iiae?iaii eceaaaaony nouiinoue aoaeeoa e
aoaeeoi?neie i?iaa?ee.
Ec i?iaeaeaiiie ?aaiou y iiiye ianeieueei aaaeai aoaeeo a iaoa a?aiy.
Aac iaai iiiaea i?aaei?eyoey e i?aaiecaoeee iioa?iyo oeanei ia
nouanoaothuai ?uiea. Anee iie naie ia iaaie?ioyony , oi ei
( iiiiaoo ( iaeiaiaua i?aaiu naieie oo?aoaie e naieoeeyie. Aaaeue anee
i?aaei?eyoea iai?aaeeueii ?an/eoaei oiea/eaaaiua iaeiae , oi ae
i?aaenoieo ?acae?aoueny n iaeiaiaie iieeoeeae , eioi?ay ooo aea iaeiaeeo
ia?iiiua oo?aou , cae?iao eeoeaaie n/ao , anth aooaaeoa?eth e iiaeao
ia?aaeaoue aeaei a noae.
Iiyoiio naiaa?aiaiiua aaeaiany/iua aoaeeoi?neea i?iaa?ee iaycaoaeueii
i?iaiaeeoue eaaeaeiio i?aaei?eyoeth , /oiau auoue oaa?aiiui a
i?aaeeueiinoe aaaeaiey aaeaina , io/aoao i i?eaueyo e /oiau i?inoi ii
yoiio iiaiaeo ia aaniieieea iaeiaiaay iieeoeey ,
– 31 –
E?. 2203 81 – 21
4.EEOA?AOO?A
1. I.E. Eaiuoaiia , ( Ciaeiioanue : Aoaeeo. (i?aaiecaoeey e iaoiaeeea
i?iaa?ie ) ( , Iineaa – 1994
– 28 –
E?. 2203 81 – 21
I?EEIAEAIEA
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