.

Аудиторская деятельность и ее роль в бухгалтерском деле

Язык: русский
Формат: реферат
Тип документа: Word Doc
0 961
Скачать документ

?AOA?AO

II AeENOeEIEEIA

Oaia: «Aoaeeoi?neay aeayoaeueiinoue e aa ?ieue

a aooaaeoa?neii aeaea»

Auiieieea:

nooaeaioea Yeiiiie/aneiai

oaeoeueoaoa 03 OA / YA

Oaaai?ia 2008a.

IEAI

1. Enoi?ey ?acaeoey aoaeeoa

2. Ii?aaeaeaiea e i?eioeeiu aoaeeoa

3. Aeaeu aoaeeoa, iniiaiua iiiyoey a aoaeeoa

4. Ainoaea?noaaiiua e iauanoaaiiua i?aaiecaoeee, ?aaoee?othuea
aoaeeoi?neoth aeayoaeueiinoue

5. I?aaiecaoeeiiii-i?aaiaua oi?iu a aoaeeoi?neie aeayoaeueiinoe

6. Ia?aie/aiey a inouanoaeaiee aoaeeoi?neie aeayoaeueiinoe

1. Enoi?ey ?acaeoey aoaeeoa

Aoaeeoi?u a nia?aiaiiii iiieiaiee yoiai neiaa eae eeoea, inouanoaeythuea
iacaaeneioth i?iaa?eo oeiainiaie e oicyenoaaiiie aeayoaeueiinoe
i?aaei?eyoee, iiyaeeenue a Aiaeee. Ia?aua oiiieiaiey ia aoaeeoi?ao
ioiinyony e XIXa. Ii aeaoie ?iaeaeaiey aoaeeoa i?eiyoi n/eoaoue 1844a.,
eiaaea a Aiaeee auoiaeeo caeii ia aeoeeiia?iuo eiiiaieyo, niaeanii
eioi?iio eo i?aaeaiey aeieaeiu auee aaeaaiaeii io/eouaaoueny ia?aae
aeoeeiia?aie, i?e/ai io/ao aeieaeai aue auoue i?iaaaeai e iiaeoaa?aeaeai
niaoeeaeueiui /aeiaaeii – iacaaeneiui aoaeeoi?ii.

N yoiai a?aiaie aei iaoeo aeiae aoaeeo i?ioae ianeieueei yoaiia naiaai
?acaeoey. Io i?iaa?ee aooaaeoa?neeo n/aoia aeoeeiia?iuo eiiiaiee
ioaeaeueiuie i?ioanneiiaeueiuie aoaeeoi?aie aoaeeo ?acaeeny aei
eiiieaeniiai iiiyoey, aeeth/athuaai a naay ?yae oneoa – i?iaa?eo
aooaaeoa?neie io/aoiinoe, oeiainiaue aiaeec, eiinoeueoe?iaaiea,
ieacuaaaiuo i?ioanneiiaeueiuie aoaeeoi?aie e aoaeeoi?neeie oe?iaie.

A ?innee a ianoiyuaa a?aiy ooieoeeiie?oao ianeieueei ouny/ iaaieueoeo
ioa/anoaaiiuo aoaeeoi?neee oe?i e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae –
aoaeeoi?ia, ianeieueei aeanyoeia aeinoaoi/ii e?oiiuo ?inneeneeo
aoaeeoi?neeo oe?i e ianeieueei aeanyoeia eiino?aiiuo aoaeeoi?neeo oe?i.

2. Ii?aaeaeaiea e i?eioeeiu aoaeeoa

Nouanoaoao ia?iiiia eiee/anoai ii?aaeaeaieth aoaeeoa, ii iie niaiaaeatho
a iaeiii: aoaeeo – yoi i?aaei?eieiaoaeueneay aeayoaeueiinoue,
caeeth/athuayny i?aaeaea anaai a i?iaa?ea aooaaeoa?neie io/aoiinoe
yeiiiie/aneiai noauaeoa, inouanoaeyaiay iacaaeneiie aoaeeoi?neie
i?aaiecaoeeae (iacaaeneiui aoaeeoi?ii). Oeaeueth aoaeeoa i?e yoii
yaeyaony au?aaeaiea iiaiey aoaeeoi?neie i?aaiecaoeee (aoaeeoi?a) i
noaiaie aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe i?iaa?yaiiai
yeiiiie/aneiai noauaeoa.

Ii aoaeeo – yoi ia oieueei i?iaa?ea aooaaeoa?neie io/aoiinoe, yoi aua e
eiiieaen oae iacuaaaiuo niioonoaothueo oneoa, e eioi?ui ioiinyony:

· iinoaiiaea, ainnoaiiaeaiea, aaaeaiea aooaaeoa?neiai o/aoa o eeeaioa;

· iinoaiiaea, ainnoaiiaeaiea, aaaeaiea aooaaeoa?neiai o/aoa o eeeaioa;

· ninoaaeaiea aooaaeoa?neie io/aoiinoe e iaeiaiauo aeaeea?aoeee;

· i?iaa?ea o/aoiuo, iaeiaiauo e eiuo aniaeoia aeayoaeueiinoe
i?aaei?eyoey, eioa?anothueo eeeaioa, i?iaaaeaiea yenia?oec;

· aiaeec oeiainiai-oicyenoaaiiie aeayoaeueiinoe;

· ioeaiea eiaanoeoeeiiiuo i?iaeoia, aecian-ieaiia, aeoeaia e ianneaia
yeiiiie/aneeo noauaeoia;

· ?ac?aaioea aeey eeeaioia aeieoiaioaoeee yeiiiie/aneiai oa?aeoa?a

· iao/iua enneaaeiaaiey e ?ac?aaioee ii i?iaaeai yeiiiie/aneiai
oa?aeoa?a;

· iiaeaioiaea, ia?aiiaeaioiaea, iiauoaiea eaaeeoeeaoeee eaae?ia ii
yeiiiie/aneei niaoeeaeueiinoyi;

· i?iaaaeaiea eiioa?aioeee, naieia?ia, e?oaeuo noieia e i?.;

· eiiiuethoa?ecaoeey aooaaeoa?neiai o/aoa;

· iiaeai? e oanoe?iaaiea eaae?ia ii yeiiiie/aneei niaoeeaeueiinoyi aeey
eeeaioia;

· i?aaenoaaeaiea eioa?ania yeiiiie/aneiai noauaeoa ia?aae o?aoueeie
eeoeaie;

· eiinoeueoaoeey ii aii?inai o/aoa, iaeiaiiaeiaeaiey, oicyenoaaiiiai
i?aaa, ae?oaei yeiiiie/aneei aii?inai;

· eioi?iaoeeiiiia ianeoaeeaaiea e i?i/ea iiaeiaiua oneoae.

Ioaeii ioiaoeoue ,/oi i?ioanney aoaeeoa i/aiue niaoeeoe/ia e nouanoaoao
?yae i?ioanneiiaeueiuo i?eioeeiia, aac niaethaeaiey eioi?uo aoaeeo
oa?yao anyeee niune. E iei ioiinyony:

· iacaaeneiinoue;

· /anoiinoue, iauaeoeaiinoue, aeia?iniaanoiinoue;

· i?ioanneiiaeueiay eiiiaoaioiinoue;

· eiioeaeaioeeaeueiinoue;

· i?ioanneiiaeeci iiaaaeaiey.

Iacaaeneiinoue – yoi iniiaiie i?eioeei e niaethaeaiea eiaiii yoiai
i?eioeeia yaeyaony iaiaoiaeeiui oneiaeai aoaeeoa. I/aaeaeii, /oi aoaeeo
oa?yao anyeee niune, anee iieueciaaoaee eioi?iaoeee ia aoaeoo aeiaa?youe
iiaieth aoaeeoi?a, ia aucuaaao aea aeiaa?ey aoaeeoi? caaeneiue,
oi?ie?othuee naia iiaiea iiae /ueei-oi aeeyieai. Iacaaeneiinoue
i?aaeiieaaaao naiaiaeo aoaeeoi?a io aeeyiey, aeaaeaiey, eiio?iey, eae ni
noi?iiu i?iaa?yaiiai noauaeoa, oae e ni noi?iiu ethauo o?aoueeo eeoe.

Iacaaeneiinoue iaania/eaaaony ?yaeii caeiiiaeaoaeueii onoaiiaeaiiuo
ia?aie/aiee a aoaeeoi?neie aeayoaeueiinoe:

· aoaeeoi?u e aoaeeoi?neea oe?iu ia eiatho i?aaa caieiaoueny eaeie-eeai
i?aaei?eieiaoaeueneie aeayoaeueiinoueth, e?iia aoaeeoi?neie e naycaiiie
n iae;

· aoaeeoi?u e aoaeeoi?neea oe?iu ia eiatho i?aaa i?iaa?youe
i?aaiecaoeee, n eioi?uie iie naycaiu oeiainiauie eee eiuie
eiouanoaaiiuie eioa?anaie; n ?oeiaiaenoaii eioi?uo iie iaoiaeyony a
neoaeaaiuo ioiioaieyo, a ?iaenoaa eee naienoaa.

Iauaeoeaiinoue i?aaeiieaaaao aani?eno?anoiinoue aoaeeoi?a i?e
?anniio?aiee ethauo i?ioanneiiaeueiuo aii?inia e oi?ie?iaaiee
noaeaeaiee, auaiaeia, caeeth/aiee.

*anoiinoue aoaeeoi?a caeeth/aaony a i?eaa?aeaiiinoe i?ioanneiiaeueiiio
aeieao, aeia?iniaanoiinoue – a auiieiaiee aoaeeoi?ii naieo
i?ioanneiiaeueiuo oneoa n aeieaeiuie ouaoaeueiinoueth, ona?aeeai,
aieiaieai, iaaeeaaeauei eniieueciaaieai naieo niiniaiinoae.

I?ioanneiiaeueiay eiiiaoaioiinoue – i?eioeei, auoaeathuee ec naiie nooe
aoaeeoa eae i?iaa?ee io/aoiinoe i?aaiecaoeee. Oaeei ia?acii,
i?ioanneiiaeueiay eiiiaoaioiinoue – i?eioeei, caeeth/athueeny a oii, /oi
aoaeeoi? aeieaeai iaeaaeaoue aeinoaoi/iui iauaiii ciaiee, oiaieai
eaaeeoeoee?iaaiii i?eiaiyoue yoe ciaiey i?e ?anniio?aiee eiie?aoiuo
neooaoeee.

Aneaaenoaea i?iaaaeaiey aoaeeoi?neie i?iaa?ee aoaeeoi?o iiaeao noaoue
ecaanoiie eioi?iaoeey, niaea?aeauayny i?aeoe/anee a ethauo aeieoiaioao
i?aaiecaoeee, a oii /enea e a oao, niaea?aeaiea eioi?uo ninoaaeyao
eiiia?/aneoth oaeio. Iiyoiio aoaeeoi?neay aeayoaeueiinoue iaiuneeia aac
ii?aaeaeaiiuo aa?aioee aeey eeeaioa a nio?aiaiee aoaeeoi?ii eiiia?/aneie
oaeiu i?aaiecaoeee, o.a. a niaethaeaiee i?eioeeia eiioeaeaioeeaeueiinoe.

I?ioanneiiaeeci iiaaaeaiey – i?eioeei aoaeeoa, caeeth/aaony a oii, /oi
aoaeeoi? aeieaeai iiaeaea?aeeaaoue aunieoth ?aiooaoeeth i?ioannee,
aicaea?aeeaaoueny io niaa?oaiey iinooieia, niiniaiuo (iniaaiii a aeacao
iioaioeeaeueiuo eeeaioia e iieueciaaoaeae aoaeeoi?neie eioi?iaoeee)
iiaei?aaoue aeiaa?ea e oaaaeaiea e aoaeeoi?o, aeiaa?ea e oaaaeaiea e
aoaeeoi?neie i?ioannee. I/aaeaeii, /oi anee aoaeeoi? iayoe/iui iinooieii
iiaei?aao aeiaa?ea e naaa, oi e aai iiaiea, au?aaeaiiia a aoaeeoi?neii
caeeth/aiee, iiaeao auoue aini?eiyoi neaioe/anee.

Iniiaiua ii?iu i?ioanneiiaeueiiai iiaaaeaiey i?eaaaeaiu a «Eiaeaena
i?ioanneiiaeueiie yoeee aoaeeoi?ia, aaaeiaeoea ec ieo:

· aoaeeoi?u iaycaiu aeia?iaeaeaoaeueii ioiineoueny e eieeaaai,
aicaea?aeeaaoueny io iaiainiiaaiiie e?eoeee a eo aae?an, io ianoaeaeaiey
eo aeaeiauo e i?ioanneiiaeueiuo ea/anoa;

· aoaeeoi?ai neaaeoao aicaea?aeeaaoueny io o/anoey a ?acee/iiai ?iaea
n?aaieoaeueiuo enneaaeiaaieyo e ?aeoeiaao, ?acoeueoaou eioi?uo
i?aaeiacia/aiu aeey ioe?uoie ioaeeeaoeee;

· aoaeeoi?ai ia neaaeoao ?aeeaie?iaaoue naie oneoae iooai n?aaiaiey n
ae?oaeie aoaeeoi?aie, iooai naiiainoaaeaiey, iooai aa?aioee
aeaaii?eyoiiai ?acoeueoaoa;

· aoaeeoi?ai neaaeoao aicaea?aeeaaoueny io auieaou e iieo/aiey
eiienneiiiuo ca iieo/aiea eee ia?aaea/o eeeaioia, ia?aaea/o eiio-eeai
oneoa o?aoueae noi?iiu;

· i?e caiaia aoaeeoi?a eeeaioii aiiaue i?eaeaoaiiiio aoaeeoi?o neaaeoao
cai?ineoue i?aaeiaai aoaeeoi?a, ia nouanoaoao ee i?ioanneiiaeueiuo
i?e/ei aeey ioeaca io eeeaioa.

Aeaeu aoaeeoa, iniiaiua iiiyoey a aoaeeoa

Aoaeeo eeanneoeoee?oaony ii ?aciui i?eciaeai.

Ii aeaeo aeayoaeueiinoe:

· aaieianeee aoaeeo;

· no?aoiaie aoaeeo.

· aoaeeo eiaanoeoeeiiiuo einoeoooia e ae?ae

· iauee aoaeeo

Aeaiiay eeanneoeeaoeey aaaaeaia iioiio, /oi aoaeeoi?neee aooanoaou
auaeathony ioaeaeueii ii eaaeaeiio ec ia?a/eneaiiuo aeaeia aoaeeoa.

Ii noaiaie iaycaoaeueiinoe:

· iaycaoaeueiue aoaeeo;

· eieoeeaoeaiue.

Iaycaoaeueiue aoaeeo inouanoaeyaony ia iniiaa o?aaiaaiee
caeiiiaeaoaeueiuo e ii?iaoeaiuo aeoia ?O, onoaiaaeeaathueo
iaycaoaeueiinoue i?iaa?ee aiaeiaie aooaaeoa?neie io/aoiinoe aeey
ioaeaeueiuo eaoaai?ee yeiiiie/aneeo noauaeoia.

Eieoeeaoeaiue aoaeeo inouanoaeyaony ii ?aoaieth yeiiiie/aneiai noauaeoa.
Eieoeeaoeaiue aoaeeo iiaeao eiaoue ianoi, iai?eia?, a neaaeothueo
neo/ayo: ?oeiaiaenoai i?aaiecaoeee oi/ao oaeinoiaa?eoueny a oii, /oi
aooaaeoa?ey i?aaeeueii aaaeao o/ao e en/eneyao iaeiae; nianoaaiiee ia
aeiaa?yao aee?aeoi?o i?aaiecaoeee e oi/ao i?ieiio?iee?iaaoue aai ?aaioo;
aaie auaeaao i?aaiecaoeee e?aaeeo e oi/ao auoue oaa?aiiui a
aeinoiaa?iinoe aaeaina e io/aoa i oeiainiauo ?acoeueoaoao e o.ae.

Ii ninoaao e iauaio i?iaa?yaiie aeieoiaioaoeee:

· aoaeeo aiaeiaie aooaaeoa?neie io/aoiinoe;

· niaoeeaeueiue aoaeeo.

ss oaea i?eaiaeeea ii?aaeaeaiea aoaeeoa aiaeiaie aooaaeoa?neie
io/aoiinoe ?aiaa. Ii ii?aaeaeyaony iacaaeneiie aoaeeoi?neie oe?iie e
eiaao naiae oeaeueth au?aaeaiea aoaeeoi?ii i?ioanneiiaeueiiai iiaiey i
noaiaie aeinoiaa?iinoe i?iaa?yaiie io/aoiinoe i?aaiecaoeee. Yoi iiaiea
au?aaeaaony a ioeoeeaeueiii aeieoiaioa – aoaeeoi?neii caeeth/aiee.

Niaoeeaeueiue aoaeeo – yoi i?iaa?ea eioa?anothueo yeiiiie/aneiai
noauaeoa eiie?aoiuo aii?inia a aai aeayoaeueiinoe. Oeaeueth
niaoeeaeueiiai aoaeeoa iiaeao auoue iiaeoaa?aeaeaiea caeiiiinoe
niaa?oaiiuo oicyenoaaiiuo iia?aoeee; iiaeoaa?aeaeaiea i?aaeeueiinoe
en/eneaiey iaeiaia e ninoaaeaiey iaeiaiauo aeaeea?aoeee; i?iaa?ea
i?aaeeueiinoe i?aaiecaoeee i?iecaiaenoaa, yooaeoeaiinoe iaoiaeia
oi?aaeaiey, i?iaa?ea niioaaonoaey ioaeaeueiuo iieacaoaeae e o.ae. ii
aoaeeoo aiaeiaie aooaaeoa?neie io/aoiinoe ninoaaeyaony ioeoeeaeueiia
aoaeeoi?neia caeeth/aiea. ?acoeueoao niaoeeaeueiiai aoaeeoa iiaeao auoue
iaiauai a eiii aeieoiaioa.

Ii aeaeo eniieieoaey aoaeeoi?neeo oneoa aoaeeo iiae?acaeaeyaony ia:

· aiaoiee;

· aioo?aiiee.

Iiae aiaoiei aoaeeoii iiieiatho ieacaiea aoaeeoi?neeo oneoa (i?iaaaeaiea
i?iaa?ee, ieacaiea niioonoaothueo oneoa) iacaaeneiie aoaeeoi?neie oe?iie
(iacaaeneiui aoaeeoi?ii).

Aioo?aiiee aoaeeo – yoi yeaiaio nenoaiu aioo?aiiaai eiio?iey ia
i?aaei?eyoee. Neoaeau aioo?aiiaai aoaeeoa nicaeathony, eae i?aaeei, ia
e?oiiuo i?aaei?eyoeyo, eiathueo ?acaaoaeaiioth naoue oeeeaeia. Caaea/aie
neoaea aioo?aiiaai aoaeeoa iiaoo auoue neaaeothuea:

· iiaeoaa?aeaeaiea aeinoiaa?iinoe eioi?iaoeee, i?aaeinoaaeyaiie
?oeiaiaenoao;

· eiio?ieue ca ninoiyieai e nio?aiiinoueth aeoeaia;

· eniieieoaeueneee eiio?ieue;

· ioeaiea yooaeoeaiinoe oi?aaeaiey, i?iecaiaenoaa, oeiainiauo aeiaeaiee
e o.ae.

aioo?aiiee aoaeeo ia yaeyaony iacaaeneiui, ii iiae/eiyaony ?oeiaiaenoao
i?aaiecaoeee, aeaenoaoao a niioaaonoaee n aai caaeaieyie e io/eouaaaony
ia?aae iei. Aianoa n oai aioo?aiiee aoaeeo iacaaenei io oao eeoe,
aeayoaeueiinoue eioi?uo ii i?iaa?yao.

Ioaeii neacaoue, /oi aoaeeo aanueia niaoeeoe/aneay iaeanoue
i?aaei?eieiaoaeueneie aeayoaeueiinoe e iia?e?oao ?yaeii neiaeeaoeony
enoi?e/aneeo e cae?aieaiiuo ii?iaoeaii iiiyoee, eioi?ua a ae?oaeo
iaeanoyo ia oiio?aaeythony:

· aoaeeoi?neia caeeth/aiea;

· nouanoaaiiinoue e o?iaaiue nouanoaaiiinoe;

· ?ene (aoaeeoi?neee);

· aoaeeoi?neay auai?ea;

· aoaeeoi?neea aeieacaoaeuenoaa;

· aoaeeoi?neea i?ioeaaeo?u.

Naia iiaiea aoaeeoi? au?aaeaao ia i?iecaieueiui ia?acii, a a
ioeoeeaeueiii aeieoiaioa – aoaeeoi?neii caeeth/aiee, niaea?aeaiea e
oi?ia eioi?iai onoaiiaeaiu aeaenoaothueie ii?iaoeaiuie aeoaie e
i?aaeeaie aoaeeoi?neie aeayoaeueiinoe a ?O. Aeaeu caeeth/aiee:

· aaciaiai?i/ii iieiaeeoaeueiia;

· iiaeeoeoee?iaaiiia iooai aeeth/aiey aacaoea, i?eaeaeathuaai aieiaiea e
eaeiio-eeai aniaeoo;

· iiaeeoeoee?iaaiiia iooai aeeth/aiey iaiai?ee;

· io?eoeaoaeueiia;

· caeeth/aiea n ioeacii io au?aaeaiey iiaiey.

A aaciaiai?i/iii iieiaeeoaeueiii caeeth/aiee aoaeeoi? au?aaeaao iiaiea,
/oi aooaaeoa?neay io/aoiinoue yeiiiie/aneiai noauaeoa aeinoiaa?ii
io?aaeaao aai oeiainiaia iieiaeaiea e ?acoeueoaou
oeiainiai-oicyenoaaiiie aeayoaeueiinoe, a niaa?oaiiua ei oeiainiaua e
oicyenoaaiiua iia?aoeee a iniiaiii niioaaonoaotho aeaenoaothuei a ?O
ii?iaoeaiui aeoai. Aaciaiai?i/ii iieiaeeoaeueiia caeeth/aiea
ninoaaeyaony a oii neo/aa, anee aoaeeoi? ii e?aeiae ia?a oaaaeaeai a
oii, /oi:

* aooaaeoa?neay io/aoiinoue i?iaa?yaiiai noauaeoa ia niaea?aeeo
nouanoaaiiuo ioeaie, eneaaeaiee, iaoi/iinoae;

* aooaaeoa?neee o/ao niioaaonoaoao onoaiiaeaiiui i?eioeeiai,
o?aaiaaieyi, a oaeaea o/aoiie iieeoeea i?aaei?eyoey;

* a iiynieoaeueiie caienea e i?eeiaeaieyo aeinoaoi/ii iieii ?ane?uou
aan aii?inu, eiathuea ioiioaiea e aooaaeoa?neie io/aoiinoe;

* aeaiiua aooaaeoa?neie io/aoiinoe ia i?ioeai?a/ao naaaeaieyi i
i?iaa?yaiii noauaeoa, noaaoei ecaanoiuie aoaeeoi?o ec ae?oaeo
enoi/ieeia.

A caeeth/aiee, iiaeeoeoee?iaaiiii iooai aeeth/aiey niaoeeaeueiiai
aacaoea, aoaeeoi? au?aaeaao iiaiea, /oi aooaaeoa?neay io/aoiinoue
yeiiiie/aneiai noauaeoa aeinoiaa?ii io?aaeaao aai oeiainiaia iieiaeaiea
e ?acoeueoaou oeiainiai-oicyenoaaiiie aeayoaeueiinoe, ii i?e yoii
n/eoaao iaiaoiaeeiui i?eaea/ue aieiaiea e neooaoeee, eioi?ay, ii aai
iiaieth, aeeyao eee iiaeao iiaeeyoue ia oeiainiaia iieiaeaiea
i?aaiecaoeee.

Aoaeeoi?neia caeeth/aiea iiaeao auoue iiaeeoeoee?iaaii, iai?eia?, a oii
neo/aa, anee aoaeeoi? n/ae iaiaoiaeeiui i?eaea/ue aieiaiea e oiio, /oi
i?eioeei iai?a?uaiinoe aeayoaeueiinoe i?iaa?yaiiai noauaeoa iiaeao auoue
ia?ooai.

Io?eoeaoaeueiia caeeth/aiea ninoaaeyaony a neo/aa, anee aoaeeoi?
iieaaaao, /oi aooaaeoa?neay io/aoiinoue yeiiiie/aneiai noauaeoa
niaea?aeeo nouanoaaiiua eneaaeaiey, a oaeaea anee a oiaea i?iaa?ee auee
auyaeaiu nouanoaaiiua ia?ooaiey aeaenoaothueo ii?iaoeaiuo aeoia i?e
inouanoaeaiee e io?aaeaiee a o/aoa oeiainiauo e oicyenoaaiiuo iia?aoeee.
A io?eoeaoaeueiii caeeth/aiee aoaeeoi? au?aaeaao iiaiea i oii, /oi ii ia
iiaeao n iieiie oaa?aiiinoueth iiaeoaa?aeeoue aeinoiaa?iinoue
aooaaeoa?neie io/aoiinoe. Aoaeeoi?neia caeeth/aiea, iiaeeoeoee?iaaiiia
iooai aeeth/aiey iaiai?ee, ninoaaeyaony a neo/aa, anee aoaeeoi? n/eoaao,
/oi aaciaiai?i/iia iieiaeeoaeueiia caeeth/aiea ia iiaeao auoue
ninoaaeaii, ii i?aiyonoaothuea yoiio oaeoi?o ia ianoieueei nouanoaaiiu,
/oiau ninoaaeoue io?eoeaoaeueiia caeeth/aiea, eeai anee aoaeeoi?
n/eoaao, /oi auyaeaiiua oaeoi?u, i?aiyonoaothuea ninoaaeaieth
aaciaiai?i/ii iieiaeeoaeueiiai caeeth/aiey, nouanoaaiiu, ii aeeyiea eo
ia aeinoiaa?iinoue aooaaeoa?neie io/aoiinoe ono?aieii aaaaeaieai
iaiai?ee (ia?aie/aiey) a caeeth/aiea. A caeeth/aiee n iaiai?eie aoaeeoi?
iiaeoaa?aeaeaao aeinoiaa?iinoue aooaaeoa?neie io/aoiinoe i?aaiecaoeee,
ii n ii?aaeaeaiiuie iaiai?eaie, ia?aie/aieyie.

A caeeth/aiee n ioeacii io au?aaeaiey iiaiey aoaeeoi? oeacuaaao, /oi ii
ia a ninoiyiee au?aceoue iiaiea i aeinoiaa?iinoe aooaaeoa?neie
io/aoiinoe, o.a. ia iiaeao ninoaaeoue ie iieiaeeoaeueiia, ie
io?eoeaoaeueiia caeeth/aiea. Ioeac io au?aaeaiey iiaiey iiaeao auoue
iaoneiaeai, iai?eia?, oai, /oi aoaeeoi? ia?aie/ai a aeinooia e
eioi?iaoeee, aneaaenoaea /aai ia iiaeao noi?ie?iaaoue iiaiea. Eae
aeaeei, aeae caeeth/aiey (aaciaiai?i/ii iieiaeeoaeueiia, n iaiai?eie,
io?eoeaoaeueiia) a cia/eoaeueiie ia?a caaeneo io oaa?aiiinoe aoaeeoi?a a
oii, niaea?aeeo eee iao aooaaeoa?neay io/aoiinoue i?aaiecaoeee
nouanoaaiiua eneaaeaiey. Iiyoiio i/aiue aaaeii oynieoue, eaeea ioeaee,
eneaaeaiey, iaoi/iinoe, aeiiouaiiua i?iaa?yaiui noauaeoii, yaeythony
nouanoaaiiuie, a eaeea – iao.

Nouanoaaiiinoue – ea/anoaaiiay ia?a, yoi naienoai eioi?iaoeee, eioi?ia
aeaeaao aa niiniaiie aeeyoue ia yeiiiie/aneia ?aoaiea
eaaeeoeoee?iaaiiiai iieueciaaoaey. Nouanoaaiiui i?eciaaony oaeia
eneaaeaiea eioi?iaoeee, eioi?ia i?aauoaao o?iaaiue nouanoaaiiinoe. Anee
nouanoaaiiinoue – ea/anoaaiiia iiiyoea, oi o?iaaiue nouanoaaiiinoe –
eiee/anoaaiiay ia?a. Ii o?iaiai nouanoaaiiinoe iiieiatho oaeia
i?aaeaeueiia eneaaeaiea aooaaeoa?neie io/aoiinoe, ia/eiay n eioi?iai
eaaeeoeoee?iaaiiue iieueciaaoaeue yoie io/aoiinoe ia niiaeao ia aa
iniiaa naeaeaoue i?aaeeueiua auaiaeu e i?eiyoue iainiiaaiiua
yeiiiie/aneea ?aoaiey. Yoi ii?aaeaeaiea aeinoaoi/ii noauaeoeaii, oae eae
ioeaiea o?iaiy nouanoaaiiinoe a cia/eoaeueiie ia?a caaeneo io iiuoa e
eaaeeoeeaoeee niaoeeaeenoa, aai ii?aaeaeythuaai, io ciaiey ei niaoeeoeee
aeayoaeueiinoe aooaaeoa?neie io/aoiinoe aeaaea a aaciaiai?i/ii
iieiaeeoaeueiii caeeth/aiee ia iiaeao auoue aaniethoiie aaeaeo ?yaea
oaeoi?ia, ia?aie/eaathueo iieiioo e aaeaeaaoiinoue ioeaiie,
inouanoaeyaiuo aoaeeoi?ii. E oaeei oaeoi?ai i?aaeaea anaai neaaeoao
ioianoe:

· ia?aie/aiiinoue aoaeeoa iauaiii ?aaio, eioi?ue iaiaoiaeeii
oaea?aeeaaoue a yeiiiie/anee i?eaieaiuo i?aaeaeao;

· iaiaeiicia/iinoue oieeiaaiee iaeioi?uo oi?i, onoaiiaeaiiuo
aeaenoaothuei caeiiiaeaoaeuenoaii;

· iaee/ea noauaeoeaiuo iiiaioia eae a eioa?i?aoaoeee iaeioi?uo oaeoia
oicyenoaaiiie aeayoaeueiinoe, oae e a ninoaaeaiee aooaaeoa?neie
io/aoiinoe, a oaeaea a ioeaiea aa aeinoiaa?iinoe.

Ia?a/eneaiiua oaeoi?u ia?aie/eaatho oaa?aiiinoue aoaeeoi?a a
iaaeaaeiinoe ninoaaeaiiiai ei caeeth/aiey e canoaaeytho aai auneacuaaoue
naia iiaiea ia ni noii?ioeaioiie aa?aioeae, a n i?eaieaiui ?eneii.

?ene i?enoonoaoao a ethaie i?aaei?eieiaoaeueneie aeayoaeueiinoe, a oii
/enea e a aoaeeoi?neie. Iineieueeo iniiaiui ?acoeueoaoii aeayoaeueiinoe
aoaeeoi?a yaeyaony aai iiaiea i aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe,
au?aaeaiiia a caeeth/aiee, oi aoaeeoi?neee ?ene naycai n oai, /oi yoi
iiaiea iiaeao ieacaoueny ioeai/iui. Oaeei ia?acii, aoaeeoi?neee ?ene –
yoi aa?iyoiinoue i?eciaiey aoaeeoi?ii oiai, /oi aooaaeoa?neay
io/aoiinoue aeinoiaa?ia, AOI a?aiy eae iia niaea?aeeo iaauyaeaiiua
nouanoaaiiua ioeaee. A cia/eoaeueiie ia?a ?ene caaeneo oaeaea io oiai,
/oi a neeo iaiaoiaeeiinoe oaea?aeaiey aoaeeoa a ?aieao ii?aaeaeaiiuo
a?aiaiiuo e yeiiiie/aneeo ia?aie/aiee ii, eae i?aaeei, i?iaiaeeony
auai?i/ii. Auai?i/iinoue i?iaaaeaiey aoaeeoa icia/aao, /oi a
iiaeaaeythuai aieueoeinoaa neo/aaa aoaeeoi? i?iaa?yao ia anth
aeieoiaioaoeeth noauaeoa, a auai?eo ec iaa. Iiae auai?eie a aoaeeoa
iiieiatho niaieoiiinoue ii?aaeaeaiiui ia?acii ioia?aiiuo aeieoiaioia,
i?iaa?ea eioi?uo iicaieyao naeaeaoue auaiae i aeinoiaa?iinoe anae
aeieoiaioaoeee.

Auaiaeu i aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe aoaeeoi? aeaeaao ia
iniiaa aiaeeca eioi?iaoeee, iieo/aiiie a oiaea i?iaa?ee ec ?acee/iuo
enoi/ieeia. ?acoeueoaou aiaeeca iieo/aiiie eioi?iaoeee yaeythony aeey
aoaeeoi?a aoaeeoi?neeie aeieacaoaeuenoaaie. Ia iniiaa oaeeo
aeieacaoaeuenoa aoaeeoi? oi?ie?oao naia iiaiea, eioi?ia ii aoaeao
au?aaeaoue a aoaeeoi?neii caeeth/aiee.

Aeey iieo/aiey iaiaoiaeeiuo aoaeeoi?neeo aeieacaoaeuenoa aoaeeoi? a
oiaea i?iaa?ee eiie?aoiiai o/anoea inouanoaeyao ii?aaeaeaiiua aeaenoaey
eee niaieoiiinoe aeaenoaee (i?iniao?eaaao aeieoiaioa, n?aaieaaao eo,
i?iecaiaeeo iiaen/aou, ii?aoeaaao ?aaioieeia e o.ae.) yoe aeaenoaey,
inouanoaeyaiua aoaeeoi?ii a ii?aaeaeaiiii ii?yaeea, iacuaathony
aoaeeoi?neeie i?ioeaaeo?aie. A caaeneiinoe io oa?aeoa?a aeaenoaee,
inouanoaeyaiuo aoaeeoi?ii, ?acee/atho i?ioeaaeo?u oaeoe/aneea,
aeieoiaioaeueiua, aiaeeoe/aneea, i?ioeaaeo?u ia niioaaonoaea
(eiio?ieueiua) e ii nouanoao, i?ioeaaeo?u nieioiie i?iaa?ee e
i?ioeaaeo?u auai?i/iie i?iaa?ee.

Ainoaea?noaaiiua e iauanoaaiiua i?aaiecaoeee, ?aaoee?othuea
aoaeeoi?neoth aeayoaeueiinoue

Aoaeeoi? iacaaenei io eiai-eeai a naiae i?ioanneiiaeueiie
aeayoaeueiinoe. Ii eiaiii aeey iaania/aiey iacaaeneiinoe aoaeeoa, a
oaeaea aeey iaania/aiey i?i/eo aai i?eioeeiia iaiaoiaeeii ?aaoee?iaaiea
aoaeeoi?neie aeayoaeueiinoe eae ni noi?iiu ainoaea?noaaiiuo i?aaiia, oae
e ni noi?iiu iauanoaaiiuo aoaeeoi?neeo i?aaiecaoeee.

E ainoaea?noaaiiui i?aaiai, ?aaoee?othuei aoaeeoi?neoth aeayoaeueiinoue
a ?O, ioiineony oiieiiii/aiiue oaaea?aeueiue i?aai – Ieienoa?noai
oeiainia (Ieioei)a ?O. E?iia oiai, a i?ioeanna ainoaea?noaaiiiai
?aaoee?iaaiey o/anoaotho oiieiiii/aiiua o/aaii-iaoiaee/aneea oeaio?u
(OIOe). Aeey o/aoa iiaiey o/anoieeia ?uiea aoaeeoi?neeo oneoa i?e
oiieiiii/aiiii oaaea?aeueiii i?aaia i?aaieciaai Niaao ii aoaeeoi?neie
aeayoaeueiinoe, a ninoaa eioi?iai aoiaeyo i?aaenoaaeoaee
ainoaea?noaaiiuo i?aaiia, OeA ?O, aee?aaeeoiaaiiuo iauaaeeiaiee
aoaeeoi?ia, iao/iuo i?aaiecaoeee, aocia, iieueciaaoaeae aoaeeoi?neeo
oneoa. Ninoaa /eaiia niaaoa ooaa?aeaeaaony ieieno?ii oeiainia ?O.

Naii?aaoee?iaaiea aoaeeoi?neie aeayoaeueiinoe inouanoaeyaony
iauanoaaiiuie aoaeeoi?neeie i?aaiecaoeeyie. E iei iiaoo auoue ioianaiu
iaaeaeoia?iaeiua, iauaaa?iiaeneea, ?aaeiiaeueiua i?aaiecaoeee. E ia?aui
ioiineony Iaaeaeoia?iaeiay oaaea?aoeey aooaaeoa?ia (International
Federation of Accountants – IFAC). Iauaaa?iiaeneie i?aaiecaoeeae
yaeyaony Oaaea?aoeey aa?iiaeneeo aooaaeoa?ia – yenia?oia (FEE). E
iaeaieaa ecaanoiui iaua?inneeneei aoaeeoi?neei i?aaiecaoeeyi ioiinyony
Aoaeeoi?neay iaeaoa ?innee.

Caaea/e, ?aoaaiua yoeie iauaaeeiaieyie:

· niaeaenoaea ?acaeoeth yeiiiie/aneie iaoee e aiaae?aieth ia?aaeiaiai
iiuoa a iaeanoe o/aoa, yeiiiie/aneiai aiaeeca, aoaeeoa;

· caueoa e i?aaenoaaeaiea eioa?ania naieo /eaiia, ieacaiea ei iiiiue a
?aoaiee aooaaeoa?neeo e aoaeeoi?neeo i?iaeai;

· o/anoea a ?ac?aaioea i?iaeoia ii?iaoeaiuo aeoia, noaiaea?oia ii o/aoo
e aoaeeoo;

· niaeaenoaea i?ioeanno iiaeaioiaee e iiauoaiey eaaeeoeeaoeee
aooaaeoa?neeo e aoaeeoi?neeo eaae?ia;

· iaiauaiea e iaiai iiuoii aoaeeoi?neie aeayoaeueiinoe;

· oi?ie?iaaiea e oe?aieaiea i?anoeaea i?ioannee aoaeeoi?a.

?aaeiiaeueiua aoaeeoi?neea i?aaiecaoeee ?aoatho a iniiaiii oa aea
caaea/e, ii ia a iaua?inneeneii ianooaaa, a a ?aieao naiaai ?aaeiia.
I?ioanneiiaeueiua iauanoaaiiua aoaeeoi?neea iauaaeeiaiey, /eaiaie
eioi?uo yaeythony ia iaiaa 1 oun. aooanoiaaiiuo aoaeeoi?ia eeai ia iaiaa
100 aoaeeoi?neeo oe?i, iiaoo auoue aee?aaeeoiaaiu Ieioeiii ?O.

I?aaiecaoeeiiii-i?aaiaua oi?iu a aoaeeoi?neie aeayoaeueiinoe

I?aaiaua oi?iu a aoaeeoi?neie aeayoaeueiinoe onoaiiaeaiu Oaaea?aeueiui
caeiiii ?119-OC. Niaeanii oaaea?aeueiiio caeiio, aoaeeoi?neie
aeayoaeueiinoueth iiaoo caieiaoueny:

· oece/aneea eeoea – aoaeeoi?u;

· th?eaee/aneea eeoea – aoaeeoi?neea i?aaiecaoeee (oe?iu).

Aoaeeoi?, ?aaioathuee naiinoiyoaeueii, aeieaeai eiaoue eaaeeoeeaoeeiiiue
aooanoao ii niioaaonoaothuaio aeaeo (aeaeai) aoaeeoa, auoue
ca?aaeno?e?iaaiiui eiaeeaeaeoaeueiui i?aaei?eieiaoaeai (eiaoue
niioaaonoaothuaa naeaeaoaeuenoai), eiaoue eeoeaiceth ia inouanoaeaiea
aoaeeoi?neie aeayoaeueiinoue. Aoaeeoi?neay oe?ia iiaeao eiaoue ethaoth
i?aaiecaoeeiiii-i?aaiaoth oi?io, i?aaeoniio?aiioth A?aaeaeaineei
eiaeaenii ?O, e?iia ioe?uoiai aeoeeiia?iiai iauanoaa, ainoaea?noaaiiiai
eee ioieoeeiaeueiiai oieoa?iiai i?aaei?eyoey, iaeiiia?/aneie
i?aaiecaoeee.

Aoaeeoi?neay oe?ia ia iiaeao auoue ioe?uoa aeoeeiia?iui iauanoaii a neeo
o?aaiaaiey, onoaiiaeaiiiai no.4 oaaea?aeueiiai caeiia. Aeaiiia
ia?aie/aiea onoaiiaeaii a neeo oiai, /oi a IAI aneaaenoaea naiaiaeiie
eoiee-i?iaeaaee aai aeoeee ia aoi?e/iii ?uiea oeaiiuo aoiaa i?eioeei
iacaaeneiinoe, onoaiiaeaiiue no12 oaaea?aeueiiai caeiia, iiaeao auoue
ia?ooai.

Aoaeeoi?neay oe?ia ia iiaeao auoue oieoa?iui i?aaei?eyoeai a neeo oiai,
/oi oieoa?iia i?aaei?eyoea ia iiaeao iaania/eoue iacaaeneiinoue aoaeeoa,
eioi?oth onoaiaaeeaaao no.1 oaaea?aeueiiai caeiia. Aoaeeoi?neay oe?ia ia
iiaeao auoue iaeiiia?/aneie i?aaiecaoeeae, iineieueeo, niaeanii
ia?aa?aoo 5 A?aaeaeaineiai eiaeaena ?O, iaeiiia?/aneea i?aaiecaoeee
nicaeathony n oeaeueth oaeiaeaoai?aiey iaoa?eaeueiuo, aeooiaiuo e eiuo
iio?aaiinoae o/anoieeia, n oeaeueth ?aoaiey nioeeaeueiuo, eoeueoo?iuo e
eiuo iauanoaaiii-iieaciuo caaea/, n oeaeueth eii?aeeiaoeee e caueou
iaueo eiouanoaaiiuo eioa?ania.

Ia?aie/aiey a inouanoaeaiee aoaeeoi?neie aeayoaeueiinoe

Ia?aie/aiey ia i?i/ea aeaeu aeayoaeueiinoe i?aaeoniao?eaaao, /oi
aoaeeoi? e aoaeeoi?neea oe?iu ia eiatho i?aaa caieiaoueny eaeie-eeai
eiie i?aaei?eieiaoaeueneie aeayoaeueiinoueth, e?iia aoaeeoi?neie e
naycaiiie n iae. Oi anoue aoaeeoi?u e aoaeeoi?neea oe?iu, eia/a aiai?y,
eiatho i?aai inouanoaeyoue oieueei aoaeeoi?neea i?iaa?ee e ieacuaaoue
oieueei niioonoaothuea aoaeeoo oneoae.

Anee aoaeeoi?neay oe?ia inouanoaeyao eaeoth-eeai eioth
i?aaei?eieiaoaeueneoth aeayoaeueiinoue, oi ?aoaieai Ieioeia ?O aeaenoaea
eeoeaicee yoie oe?iu iiaeao auoue i?einoaiiaeaiu, a ?aoaieai noaea
eeoeaicey iiaeao auoue aiioee?iaaia.

Ia?aie/aiey ia i?iaaaeaiea aoaeeoi?neeo i?iaa?ie onoaiaaeeaaao, /oi a
iaeioi?uo neo/ayo aoaeeoi?u e aoaeeoi?neea oe?iu ia ai?aaa i?iaiaeeoue
i?iaa?ee ii?aaeaeaiiuo eeeaioia. A /anoiinoe, ia iiaeao i?iaiaeeony
i?iaa?ea:

* aoaeeoi?ii, a oaeaea aoaeeoi?neie oe?iie, aeieaeiinoiia eeoei eioi?ie:

– yaeyaony o/?aaeeoaeai, nianoaaiieeii, aeoeeiia?ii, ?oeiaiaeeoaeai,
aooaaeoa?ii, eiui aeieaeiinoiui eeoeii i?iaa?yaiiai yeiiiie/aneiai
noauaeoa, ianouei ioaaonoaaiiinoue ca aaaeaiea o/aoa e ninoaaeaiea
io/aoiinoe;

– ninoieo a aeeceii ?iaenoaa eee naienoaa n oeacaiiuie eeoeaie

* aoaeeoi?neie oe?iie:

– a ioiioaiee i?aaiecaoeee, yaeythuaeny o/?aaeeoaeai, o/anoieeii,
aeoeeiia?ii;

– a ioiioaiee i?aaiecaoeee, o/?aaeeoaeai, o/anoieeii, aeoeeiia?ii
eioi?ie yaeyaony yoa aoaeeoi?neay oe?ia;

– a ioiioaiee i?aaiecaoeee, eiathuae iaueo n aoaeeoi?neie oi?iie
o/?aaeeoaeae, aeoeeiia?ia, o/anoieeia;

aoaeeoi?ii eee aoaeeoi?neie oe?iie a ioiioaiee i?aaiecaoeee, eioi?ie
iie ieacuaaee oneoae iaiaa o?ao eao iacaae ii:

– ainnoaiiaeaieth aooaaeoa?neiai o/aoa;

– aaaeaieth aooaaeoa?neiai o/aoa;

– ninoaaeaieth aooaaeoa?neie io/aoiinoe.

Нашли опечатку? Выделите и нажмите CTRL+Enter

Похожие документы
Обсуждение

Оставить комментарий

avatar
  Подписаться  
Уведомление о
Заказать реферат
UkrReferat.com. Всі права захищені. 2000-2019