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Аудиторская проверка ОАО ‘Ростовоблгаз’

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МИНИСТЕРСТВО ОБРАЗОВАНИЯ И НАУКИ РОССИЙСКОЙ ФЕДЕРАЦИИ

ГОУ ВПО РОСТОВСКИЙ ГОСУДАРСТВЕННЫЙ

ЭКОНОМИЧЕСКИЙ УНИВЕРСИТЕТ “РИНХ”

УЧЕТНО-ЭКОНОМИЧЕСКИЙ ФАКУЛЬТЕТ

КАФЕДРА АУДИТА

ОТЧЕТ ПО ПРАКТИКЕ ПО АУДИТУ

(? ????? ОАО “Р?????з” г. Р??в-?-Д?у)

Вы???а: З??? С.П.

Г??а: 451

Р?????ь ??????й ????,

к.э.н. А???? Г.Ю.

Р??в-?-Д?у

2010

С????е

1. П??????ое ??????

2. И????я о ?я????и ???а

3. О???е ???ы ??????? ??а

4. О??а ???и ????? ?????й ??ы

5. О???е и ??? ???в ?????о ???ля

6. О??а ?щ?о ?????? ??а

7. О????? ?о?я ???????

8. О?? ?? а??а

9. П???? ??та

1. П??????? ??????

ЛИСТ ПРЕДВАРИТЕЛЬНОГО ПЛАНИРОВАНИЯРД №1?????я ОАО “Р?????з”???я?? ???:

с 1.01.2009 ? 31.12.2009

1. О?????? ?? и р???? ?????и

1Н?????е ?????иО???е ?????е ???? “Р?????з”2Р?????ь ?????иУ??? А?
М?с??ч3Г??? ????рКегя??? Л?ия Б???а4А?? ?????иг.Р?т?-?-Д?у, ?.К???? 40а.
(344022)5К????е ????(863) 263-53-39

2. О?ая ????ия

1Д?а ???ия ?????и02.03.19942О??????о-???ая ??а, ???е ?????? ???? О???е
?????е ????3Д???е ?и ????е ?????и ОАО ” Ш??????з”4К????о ?????вВ??3 033
???каА?????ия 7 ???кБ????ия 13 ????5О??а ??аФ?? ??? ??а
????аП????о-?????я ? ???м ???? ???м и ???м6С???? ????А?? ?????и (У??? ?
???е, ?????ю ????ь и ??)- ????????е ??и в ????? 21862 ??и,

– ?????? ??и в ????? 120246 ??и

??е ????? ??й ???ля? 142108 ?? ?????й ????ью 2000 ??? ??ая7П????и
??????? ??? и ????? ???? ? ???? ??? +27%

+0,686%8О???е ?? ?я????и ?????и, в т.ч. ?????м?О???? ?д ?я????и О???а
я?яю?я:

– ???????а ?? ?????в?? ?о ?????ям ? ????? Р????й ???и.

Д??????й:

– ?????й ??? ? ???????;

– ??лю??е (???) к ???ую?м ?????? ?????х ??????? ?????? и ???????? ????
?и ??е ? в э?????ю;

– ???????е ???;

-?????е ?с????е – ???? ???? ?и ???ия ? ?????ю ????????и ?и ?????и ???я
(?????? ?????) ?и ????в?? ? ????ию, в ??? ???ия ?и ???? и ???????е;

– ???ы (???й и ?????й) – к???с ???? ? ??????ию ?????и ?и ????????и ???й
(?????? и ?????) и ??????ию ???? ???й ?и ? ????х ???;

– ??????я ????х ?????? – ???? ??т и ???????-?????х ???ия?й ? ???????
????ю?х ???? ??????????х ???, в т.ч. с ?м???м ???? ?????х ??????к в ?лях
????я ? ?????? ??ня ?и ???й э?????и;

– ????е ?????? – ???? ??т ? ????ц? и (?и) ????? ??? и ????? ?я ????ия
???????? ??? ??о?ю и ??и лю?й, ???я?? ????-??????й ???й ГРО (????й ???й
???й э???????й ?????и) ? ????и ?яв? ????? ?и ю????? ?ц;;

– ????-????????е ??? – ???? ??т ? ??????ию ????????и ???? ??????????х
??? ??е ????? ???;

– ?лю??е и ??ю??е ??????ю?? ?????ия, ???ю?? ???о;

– ??ю??е и ???? ????ую?х ?????? и ??????ю?? ?????ия;

– ?????е ???????? – ???? ?б? и ???????-?????х ???ия?й ?я ?????я ??????
??оя?я ?????? и ??? ???? ??????????х ??? в ???? э?????и ?и ? ????и ??а
???;

– ???е э???????й ?????й ??м???и.9Т??????ие ?????и ?????? ????и10Ф??
??????? ??аЖ????-???аяМ????но-???аяУ????яК????в??я (???ь
????о)А????и???ая (???ь ?????й ???т)1 С ?????я 7.711К?????я ?????ля
?????и (У??? ?? ??? ) 3??12А????? ??ю??е ????й а????ой ????До ??оя??
???а ?????е ???? ? ?????ьБ????о?о ??????еХП????ь?е с ?????О????ь?еО?? от
???

3. Д???е ????

1О?? ???? ? ?б??й ??е (У??? ????? ??? к???й ??и в ?сяц)222Н????е ???? ?
??еВ??а ????? ??ы, ????е ??? ??? ???в ?д ??т- З?????е ?????е ????ХБ???
??о ???? ? ?????ю ???? ???и-3Н??? ?лю?? ??ыВ?ю?ая ??а о?????ХВ?ю?ая к??
?????ся ?я ??? ???????х ???в-В?ю?ая к?? ?????ся ?я ?????я ???? ???и-4О??
???? ? ?с??? ??? (У??? ???е ????? ?н???х ???к в ?сяц)1235С??? ?????
??а?й в ??й ???е5

4. В?????е и ????е ???, ??е?

1П???? ????? ?????х ???? ???? ???в34502П???? ????? ?м?????х ???й ??я,
?????, ???? ???62003П???? ????? ?м?????х ???й ???й ????и / ???в-4П????
????? ?б??? и ????? (??е ???? с бю???, ???? с ?????? ??? и т.п.)150;
505О?? э????-????х (?????) ???? (У??? ????? о???й в ?сяц)-

5. О???е ?????

П????иП????й ???/? ??? ???а, ?с. ?б.О???й ???/? ??ц ???а, ?с.?б.П???
(???) ? ???????я465156731227В??? ? ???и22829762757503К??? и
???ы24263072946308С?? ???в37739834396262

6. Р?????и ? ????т? ?????ия

1О??а ??? ??тК????о ???кК????о ?л.-?? П???ая

???С??Р?????ь ?????й
???ки1103500280000А?и?р193000216000А????ы1102500200000Ю??????12150024000
В??47200002П???????е ??и ??? с ??и ??ия ?и??с ” 08 ” ???я 2010 г. ? ” 24
” ???я 2010г.3М?????е ????? ?????в, ???е ??т ?????? р???ь в ?????и ???а
(?????и ????я, ????а ???я ?????? и т. п.)44Р?????и ? ?????ю к ??? ????х
э???? в ??х-л?о ???ях

(У??ь ????ию о ???????х ?????ях ?????? ????и)

П????л

(Д????, ???ь, Ф.И.О.) _________________/ А???? /” 3″ ???я 2010 г.П???л

(Д????, ???ь, Ф.И.О.) _____________/Р?-? ?????й ???? /” 3 ” ???я 2010 г.

О???е ?????е ???во “Р?????з”, ????е в ????? “О???о”, ???о 02 ??а 1994 г.
В ?????? с У??? П????а РФ ” Об ????ц??? ??х ? ??????ию ???????х ???ия?й
в ?????е ????” и “О ?????? ???????х ???ия?й ???? ?зяй?? РФ”????я
??????????я ?????я ?? ??????ы в О???е ?????е ?щ??о “Р?????з” . Р????? ?
???: 344022 г.Р??в-?-Д?у, ?.К???? 40а.

О???о я?я?ся ю???с?м ??м и ????ля? ?ою дея????ь ? ????и У??а и ???ую??
??н?????а Р????й Ф????. О???о ??т ????е ???во- ОАО “Ш??????з”. Ч?????
???ю?х ? 01.01.10 г. – 3033 ???к, ? ?х 7 ???к – ???с??ия и 13 ???к –
?????я: Г??? ????р , ?м ???? ?х???а -2 ?л., ?????- 9 ?л.

О???м ??м ?я????и ОАО “Р?????з” я?я?ся ???????а ????? ??, ???я ????ля?ся
? ??????????м ?тям. Для ??????я э?? ???? ??у?ся ????? ?????? ??т ?
?????й э?????и ??????.

П? ?????й э?????и ???? ??????????х ??? ???яются ??ую?е ?? ??т:

– ?????й ??? ? ???????;

– ??лю??е (???) к ???ую?м г?????м ?????х ??????? ??п???в и ???????? ????
?и ??е ? в э?????ю;

– ???????е ???;

– ?????е ?????? – ???? ???ий ?и ???ия ? ?????ю ???????с? ?и ?????и ???я
(?х????о ?????) ?и ??????и ? ????ию, в ??? ???ия ?и ???? и ?а??????;

– ???ы (???й и ?????й) – ???кс ???? ? ??????ию ?????и ?и ????????и ???й
(?????? и ?????) и ???н???ю ???? ??л? ?и ? ????х ???;

– ??????я ????х ?????? – ???? ??т и ???????-?????х ???ият? ? ???????
????ю?х ???? ??????????х ???, в т.ч. с ????? ???? ????к? ??????к в ?лях
????я ? ?????? ??ня ?и ???й э?????и;

– ????е ?????? – ???? ??т ? ?????и и (?и) ????? ??? и ????? ?я ????ия
???????? у??ы ???ью и ??и лю?й, ???я?? а???о-??????й ???й ГРО (????й
???й ???й э???????й ?????и) ? ????и ?я?к ????? ?и ю????? ?ц;;

– ????-????????е ??? – ???? ??т ? ??????ию ????????и ???? ??????????х
??? ??е л????и ???;

– ?лю??е и ??ю??е ??????ю?? ?????ия, ???ю?? ???о;

– ??ю??е и ???? ????ую?х ?????? и ??????ю?? ?????ия;

– ?????е ???????? – ???? ?б? и ?г?????о-?????х ???ия?й ?я ?????я ??????
??оя?я ???о??в и ??? ???? ??????????х ??? в ???? э?????и ?и ? ????и ??а
???;

– ???е э???????й ?????й ??м???и.

В ???т??и с ???й ????й, ?я ???я ??????? ??а в О???е ?????ся ?????й ???т
“1С: П???я?е”, ???й ???я? ???????? ???е ?? ???? ????р??о ??а, ???я? ??,
???? и ??? лю?х ????х ?????, а ?к? ?????? ?????й ????? ????ти ???ия?я.

По ??? ??д с Г??? ?????м, ?? ?????о ?о ?????й ?? ??? в ??? ????и ? ?????
???ия?и ???ля? 3 ??. Э? ???т о ???й ?????и Гл??? ????? в ???и ???????
??а.

За ???? ??? ???ь ? ??? ????а 744546 ?с. ?б., ?о ?????о ?????м ??? ?
???????у ?? (?????й ???и в ?д) ? 474527 ?с. ?б. ? ??????у ?? ?ят????
“???????а ????? ??”, ??????у ? 2009 г. П??? ? ???????я ????а 731227
?с.?б. В ?я? с э?м ???ь ??? в ???? ???е ????а +27 %, ????о?ь ????? ?п??а
+0,686%.

У???я ??? ???? ? ???? ????м (???е ????? ????? ???к – 123, ???е ?????
???? в ??й ???е – 5), ? ????м и ??б???м ???м (????? ?????х ???? ????
???в и ??????? ???й ??я, ???? ??? – 3440 и 6200 ???????, ????в – 150,
????? – 50), ????? ???ь ??? ? 4 ???к: ?????? ?????й ????, ?д??, ????т,
ю?????т. У???я ????? ?л.-?? и ????ю ??? ?????? ???ая ??а ???? ????
720000 ???.

2. ИНФОРМАЦИЯ О ДЕЯТЕЛЬНОСТИ КЛИЕНТА

ИНФОРМАЦИЯ О ДЕЯТЕЛЬНОСТИ КЛИЕНТАРД №2ОРГАНИЗАЦИЯОАО “Р????г?”???я??
???: С 1.01.2009 ? 31.12.2009

ВИДЫ ДЕЯТЕЛЬНОСТИ

О???й ?д ?я????и:Т??????? ????? ??П??е ?? ?я????и:П?????о ??? ??????
??т, ??ую?х ?????й ??????, ?????? ????о-?????х ??т, ?о????о ???????? ??т
? ????е ???х ??????в, ??й ?я? и ??й э???????, ?лю?я ????я??? ???????е
???, ???? в ???????х ????ия ???????о ????????о ?????я (????е ??????) ?я
?е????в, ?ею?х ???е ???????? ??з???.

ЗДАНИЯ И ПРОЧИЕ ПРОИЗВОДСТВЕННЫЕ ПОМЕЩЕНИЯ

М???????З??яГ. Р??в-?-Д?у, ?. К????,40 А О?сГ. Р??в-?-Д?у, ?. К????,40
АП??еП???????е ???ы – ? ??у ??? и ???и

ОСНОВНЫЕ ПОСТАВЩИКИ ИЛИ ПОДРЯДЧИКИ

Н?м???? В?ы ????и (???в) ?и ?л? ООО ” Р???????” ???????а ????? ?? 100%

ОСНОВНЫЕ ПОКУПАТЕЛИ ИЛИ КЛИЕНТЫ

Н?????еВ?ы ????и (???в) ?и ??гООО ” Р???????” 43%ОАО ” А??????” ОАО ”
В???????й?з”ОАО ” Р?????з” ОАО “Т????????”

_ОАО”Н????????з”______ Т??????? ????? ??

__ОАО”Ш??????з

___МУПС”Т??????”______________________________________

ВНЕШНИЕ ФАКТОРЫ, ВЛИЯЮЩИЕ НА ДЕЯТЕЛЬНОСТЬ ОРГАНИЗАЦИИ

Э?????? ???я (???ь ?????и в ???и, ????? ?и ????? ??????, ???е ????й ???й
?????и, ?????? ??а, ????о?ь ????????о ??а, ?????, ????а?ю?я ?????я и ?.)

ОАО “Р?????з” я?я?ся ??????????й ??????. К ??в?м ??? ??ся?я ???ы, ?я???
с ??й ????? ???ия ??????я в РФ, с ?????м ???????й ???й ??т?и ? ??? ?
???????е ??, ?з??? ????и ???я?.

Э???? Р??и ? ???? ? ?н??х ??? и ????ия э??????о ???ия в ??? ???х м?а, о
?м ??????уют ????е ???я, ?я??? с ???м ????? ????. Р????я э???? ??о уя??а
??д ?м??ия? ???х ?н ? ????й ?з и ??ь, а ???е ?? ? ???н? ?з и ??ь ??т
????ь ?и ????? ???? ????? э????.

Ц?ы ? ??? ???????и ????? ?? ????ю?я ???м ?????а- Ф????? ???й ? ???м РФ,
???я ??? ?????я ? ???, ????? ?з?р ???и, ?лю??? в ??? ??? ? ???????у ?? ?
??????????м ?тям, ??т ? в ??? ?? ????ь ?????е ???ы О???а.

О?а ? ???м я?я?ся ????? в????? ?????? ???ля ??????и п???ия ??в ??а ??.

Е? ?? ???? ???? ? ???о?о-?????х ????:

– э?????я ???х ???????? ????, ??аю?я ??????ю ??? ??????я ??? и ЧС. В
?лях ? ?????я ????м ???я?ся ?? ???? ???о????-э???????х ??т.

– ????? ??т, ?я??? с ????ой ????ью ?я ????? ( ?????е, ???-??????е ???).
Для ???ия к ???? э?? ???а ??а ????ся ??оя?ая ???????ая ??? ? ?????ю
????? ???й ??а.

П???? ??? ?????и в ??й ???и и на ??е (?????, в ?ся?е ?????, ????е ????е,
??аю?е и ?.)

ОАО “Р?????з” в ?я? с ??????м ФСТ РФ ???о ??? ? ???????у ??о??о ?? ?я
п?????й РО, ?????в ? ??т

О???е ?????

1)_______________?т__________________________________________

С?? ???? ??????я (???????н? и/?и ?????е ???, ???е ??ы?ют ?ия?е ? ?я????ь
?????и)

Р?????я ??? ? ???м ? Р????й ???и.

ВНУТРЕННИЕ ФАКТОРЫ, ВЛИЯЮЩИЕ НА ДЕЯТЕЛЬНОСТЬ ОРГАНИЗАЦИИ

О????? ????? (??? ???ь ????ю, ?????ую ?????? ?и ?????е ???, ???в ?е ???
???ы, ????, ??? ??и с?? ?и ???? ???????я).

С?????? ??? ? ???????и ????? ?? – ??ф, ??н????? ???? Р?????й ???й ? т???
? Р????й ???и ? ??? ???? “З??? +”. Э? ??????т, ?о ??ф ??? ????ь ????
????, а ??е ?лю?? в ?бя ???ь ???и ?????й ?я ?????я в ????? с??я?и
???????? ??? и ? ???е?я. О??о ? ???? ???я ??о ???аю?я ? в ??? ???ия?я. В
????? ? ??? ???ь ???в ???я? ??ы?? в ??? ??? ?????? ???ы, ???яя ? ???
???ы ? ??? и????? ?????ия.

О????? ?????? (??? ???ь ???с ???о??а, ???я ???е ??????? ?????ых ?????в и
???в)

О????? ????????и и ????? ?????????ия и ??й с ??ю ??е???? ???? ????? ?? ?
?????я.

Т??????о ????????л?? ???и, и ?? ???ы ?????ы в ??? ???х ??? и ???и.

ОСОБЕННОСТИ УЧЕТНОЙ ПОЛИТИКИ

П??з № 773 ? 29.12.2008г.О??т ??аП?ня?е ???ы ???я ??аО???е ????М????е
???? ???? ????ью не ??е 20000 ??? ? ???у ???ю?я в ??????м ??е и ????? в
???е МПЗ, ? ????ь ?лю??ся в ??? ?????? ???? в ??? ??е. А????ия ???я?ся
???? ????. Н????е ?????и ??е ??????и, ??а ????ая ????ь ??а ?лю ???????т
у?????е ??? ??а ????о ??????я. О?о?? ???? ???аю?я к ??????? ??у ?
??????? ???с?.

Пе?????? ????ью ???? ???в ???е??? ? ??у, ????ся ??а ?????х ??? ? ??????,
????? и ??????, ? ??ю??? ??? ? ?????ю ????ь и ?? ?????х ???в.Н??????е
???А????ия ?????ся ???? ????. С?к ????о ??????я ???ля?ся ? ??? ??я?я НМА
к ??????му ??у ????й, ?????? ???? ????а. Е?и ????? ????? ?? ????о
??????я, ? ??ы ??????н? ????? ?????аю?я в ???е ? 20 ?т.Ф????е
???ияА?????? ?? ???я ???? ? ??м ?н???х ???? и ????, в ???е ?у????ы э?
???ия. О?н? ????? ????, ? ???м ? ???ля?ся ???я ???ая ????ь, ?и ????? и
?? ???и ???ля?ся с???м ???ия ? ??????? ????и ??? ???ы.М?????-??з?????е
???У?т ?????о-???????? з??? ? ??? ??????? ??а ???я ?з ????ия ??? 15
“З?????е и ?????? ?????? ????й” и ?з ????ия ??а 16 “О????е в ????и
?????? ????й”,

????ь ????ся ???? ???? ??дя ? ??? п???? ??????я ?????й ??? ? ???,
??????м ? ???ия?и.Р??? ??щ? ????К ???? ???х ???? ??ся?я ??ую?е ???ы:
???ы, ?я??? с ??????м ????; ???и ? ??????у ?????ю ????а и ??т??в; ???ы ?
?????ию ?????х ????в и т.д.; ?? ???ы ??ся??я к ???м ????м ????. С???ю?я
?????. Б?. ?? ???я ? ? ??м.З??? ? ??????О???о ??т ????? ?? ??? ? ??????
и ??? ??м ?я????и.Ф????е ?????У?т ???я ????о ? ??ую?м ??м ?я????и:
??с????? ????? ??; ??? ?? ?я????и. Д??ы ? ???х ??в ?я????и: ???а ?
?????й ???? к ??? ? ???????у ??; ???а ????ая в ??ф ? ???????у ?? ? ????е
???а, ????ия ????? ??. До??, ? ??ся??я к ???м ? ???м ??м ?я????и,
???аю?я ? ??е 91-1 “П??е ???”. Р??д?и ? ???м ??м ?я????и я?яю?я ???ы,
?я??? с ????? ???в ? ???м ??м ?я????и. Р???, не ??ся??я к ???? ? ???м
??м ?я????и ???аю?я ? ??е 91-2 “П??е ???ы”.С??ия ??е ???? ??О??аю?я в
??????м у?? ??м ????я ??? о ?????ую?х ???х, ?я?????х, ????, ???х и ????
??м ????я ?????ую?й ????? в ?я????? ???е. Для ??? в ???? ????и ?????й
???й ??е ???? ?? ???ля?ся ?о????ю?й ??? и ??????ся ??????е ??? ???а.
Р??т ???ля?ся ???й, к ???й, в ?????? с ???я??и ???я?, ????я ???е.

ОРГАНИЗАЦИОННАЯ СТРУКТУРА ( ?. П????е 1)

ОСНОВНЫЕ ИСТОЧНИКИ ФИНАНСИРОВАНИЯ (? ??ц ???я??о ???а)

С??

(?с.?б.)% к ??уС????? ????и 296140067,7К??? ??? и ??? ???е ????
105982024,1К?????я ??????ь и ???? ???? ??????ия
3592158,2ИТОГО:9375100,0У??? ??????о р?? (???ь и ???? ?? ?
???й)ВЫСОКИЙСРЕДНИЙНИЗКИЙП????л

(Д????, ???ь, Ф.И.О.) ____________________/А????/” 27 ” ???я 2010
г.П???л (Д????, ???ь, Ф.И.О.) ________________/Р?-? ?????й ???ки /” 27 ”
???я 2010 г.

ОАО “Р?????з” ????ля? ??ую?е ?ды ?я????и:

– Т??????? ????? ??

– П?????о ??? ?????? ??т, ??ую?х ?????й ??????, ?????? ????о-?????х ??т,
?????? ???????? ??т ? ????е ???х ??о????, ??й ?я? и ??й э???????, ?лю?я
????я??? ???????е ???, ???? в ???????х ????ия ??л????? ????????о ?????я
(????е ??????) для ??????, ?ею?х ???е ???????? ?????е.

В??е ???я ???ь – ??и ??????ая ???ь, ?к ?к ? ? э?????? в ????и ???т и
э?????? э??м?и в ??м. В ??оя?е ??я в ??с? ????? ряд ???м:

· Со??яю?яся ???? ????? (?к ? ?ор?ы ??????, ?к и ??х ???х ????);

· Неэ????ая ???ая ????, ???я ?к к ????ю ????? ?????й (??????н? ? ????
“???? ?юс”), ?к и к ???? ?????и ря? ????.

ОАО “Р?????з” ?лю?н в ??? ?????? ????й, в ??????????м ????е. Т??ы ? ???
? ???????е ????? ?? ?????аю?я Р?????й ???й ? ???м в Р????й ???и.

У?т ?? ?зя????х ??а?й и ?????? ??????й ????? ????ля? ?????я. О????ия
???х ??т о????я?ся в ?????? с ????ия? р????? ????????, ?????х ??в ? ????
??????? ??а и ???????я. В ?????? с ??? ??ц??и ???й ????, ??????
29.12.2008 г. П???м №773, ???? с???а ???аю?я ? ??????? ????и. По ?? ????
???? ???в ?????я ???я?ся ???? ????. Н????е ?????и ??е ??н????, ??а
????ая ????ь ??а ?лю ???????т ?????? ??? ??а ????о ??????я. А?????? ??
????ых ???? ???я ???? ? ??м ???? и ????, в ???е ?????? эти ???ия.
М?????-???????? ??сы (????ь, ?????, ?зя????е ?????о?и, ????? ? ??? ???
??е 12 ?ся?в) ???аю?я в ???е МПЗ ? ??е 10 “М????”, ? ??м?? ?люч??я в
???ы ????ю ? ?? ???а в ??????, ?????я в ?б????м ??е. С????ая ??? ? ???
э?????и ??е 12 ?ся?в ?????я в ?с?? МПЗ ? ??е 10-11, ????ь ????ся ????
???? ??дя ? ??? ????о ??????я ?????й ??? ? ???, ??????м ? ???ия?и. У?т
???я ????о ? с??ю?м ??м ?я????и: ???????а ????? ??; ??? ?? ?я????и. Д??ы
? ???х ??в ?я????и: ???а ? ?????й ???? к ??? ? ???о???? ??; ???а ????ая
в ??ф ? ??с????? ?? ? ????е ???а, ????ия ????? ??.

Из ???? ????? ??????ия ?????я ??е ???? (67,7 %) ????ся ? ?????е ????и,
????я ??ь ??с???а ???? ????? (???ы ??? 24,1 %, ?????ая ??????ь 8,2 %).

В ????? ???ия ?я????и ???а ??о ???ь ??д о ??? ??? ????е?? ??а.

3. ОПИСАНИЕ СИСТЕМЫ БУХГАЛТЕРСКОГО УЧЕТА

???? ???ы БУХГАЛТЕРСКОГО ??аРД №3ОРГАНИЗАЦИЯ ОАО “Р?????з”???я?? ???:

с 1.01.2009 ? 31.12.2009

Р??л ??????? ??аО????ия и ??оя?е

??????? ??а и ?????В???К???????? ?????и 13 ???к: Г??? ????р, ?м. Г???о
?????- 2?л., ????р – 9?л.?л?? ???й ????П??з № 773 ? 29.12.2008???е
??н??? ?????, ?????е ?я???? ????? ?????и и ? ????ияИ?ю?я ?????е ?с???и ?
???о ????а О???а, с ??? ???? ?????х ?я????й и ????? в ?????? с ????? ?
????ью.???е ??ч?о ??а ??? и ?о ?????иР??? ?? ??? ????н в ?????? с П??м
??? ??????? ??а и с ??? ???????? ?????? ?????я 1С:П???я?я 7.7. ???е
??р???? ???а ???????? и ??????е ???ля ?о ????ияУ???? П???м ?????ля??а
???т???о ??а;????????ая????? в ??е и ????? ??ью??? ????1С ?????я 7.7???е
??рж??? ????? ????? и ????л?? ???ля ? ?????я и ??????ияУт???? У???
????й???е ?? ????х ???х ?????, ???? ? ???хР???ая ????ь, ??? ????я?? в ??
????, ???й ??, ?т ??а в э?????ю ???? ???в, ???? ??а ??? ?зя????? ????я,
??о?а ??а ?????а и ?????х ????б??й, ?т ???а-???? ?ъ?? НМА, а? ? ????
???а ???????о, ??ал ??а ???? ??????й, ?т ? ???? ????????х ????.Н???
??ж?ия о ?ря?е ????ия ??????? (?в???? ???? ? ????ию ???????, ???е ?????
????й ????)У????ы ???? ?????ля???а ??е?я ???х ???н?вС?????? ????????Р??л
??????? ??аО???е ????В???К?????Ш ???? ????и ?????я ???? ???в, ?????е
??????я/???, ????ляю?е ???и/???? ???? ???? ???в;А??а, ??д в ???? ???л,
??????Ш ???????т ? ??у ???? ???в;У??????? ??ы ????й ???й ??????, ???е
????, ?т ??а в э?????ю ???ых ???вШ ??я?е ??? ????ия ?????и ? ???? ?н??х
???в;Л???й ???. Ш ?????? ??? ????? ???? ???в;-Ш ????ы ?к??о ???ля ???я и
??????я ???? ???в; П????е и??????й, ??? ??оя?я ???? ???в.Р??л ???????
??аД?г???? ?????В???К?????Ш ?зя????е ????, ????? ? ??е “В???я ? ??????
???”;П?????е ???? ???? ???в

С?????? ???? ???? ???в

А??а ???? ???вШ ???????т ? ??у “В???я ? ?????? ???” ? ????м ???? ?????х
????:

– ? ??????у ???? ???? ???в;

– по ?????ию ???? ???? ???в и ??????? ???в; А?ы, ?????ю?е ???? ????
???в; ?? ???и ???? ???в, ?????ю?е ? ??????е; ??м??; ?????ю?е ??? ???,
??????х ?и ???? ???? ???в. – Д???ы, ???иШ ????ы ???? ???ля ?????ия
?????й ????и ???? ?????? ?????;С???? ???й в ????х ??????? ??а с ?????,
?????ю?? ???? ?? ??????иР??л ??????? ??аМ?????-???????? ???В???К?????Ш
???? ?? ???????? ???в, ???е ????? ???в;И????, ?????, ?зя????е ???????,
??о??а ? ??? ??? ??е 12 ?ся?в.Ш ??? ??? ???????? ???в;По ?????й ??????и
с ??????? ??а 10 “М????” и ????т?ю?х ??ч??.Ш ????о??? ? ???ию ??я и
?????, ?ч?ая ? ??? ? ???ия ? ?????во;У??????? ??ы ????х ???х ?????, ?? ?
??????и ?????? ????й.Ш ????ы ?к??о ???ля ???я ???????? ???в и ?а????и ?
???ия ? ??????;И??????я, ??д ???????о ????ия и ???ля.Р??л ???????
??аД???е ????В???К?????К??Ш ?????е п?????ия, ????ляю?е ????
????;Б????ия, к?са.Ш ?? ???? ???? и ? ??????ь;В??а ?????? ?? ??т?т, ???т
?????х ??.Ш ???е в ??е ???? ?????;Н?Ш ?????е в ??у ???? ???и;Н?Ш ??т
???ой ?????;50000 ?бШ ???????т ? ??е;Д??? о ?????? ???т???? с ????,
???????е ??ы ????й ???й ??????, ???е ???? ? ?е? 50.Ш ?????и в ???и ????
??и;-Ш ????ы ?к??о ???ля ?????? ???я ???? ??а?й и ???? ?????;И??????я,
???? ???????о ????ия ???? с ???? ?????ю, ????? ???? ???я ???? ?с???ы.Ш
????ы ?к??о ???ля ?????? ???????и ? ???;П???а ?????ия ???й в ???? ??е,
?р??? ???х ????? и ???х ????хР???? ??аШ ???? ????х ??? в ?????и;20 ????х
?? в ???: Ю?? Т???й ??, Г?э??????к, Га????к, Ю?-З???й ?? СБ РФ.Ш ?????е
п?????ия/???, ????ляю?е ???? ? ????м/???м ???;Б????ияШ ???? ?? ???? ?
????м ???;О??а ?????, ????е ???? ? ??а, ?????я ? ?????й, ???а ????, ???и
в бю??, ??а ??ч?х в ??.Ш ???????т ? ????м ???;В??? ??а, ????й ???? ??р,
????й ???? ??р, ????е ????я, ????ияШ ????ы ?к??о ???ля ?????? ???я ????
? ????м ???;А??з ?п?? и ????х ?????.Ш ????ы ?к??о ???ля ?????? ???????и
? ???;С??а ???? ? ??? ? ???? ??а и ? ???м ????м, а ??е ???ы и ???и ? ???
в ???х ????х и Г??? ??еФ????е ???ия?? ????? ????;К?????? ????? ???ия,
?????? ????? ???ия?????е п?????ия/???, ???ю??я ?????и ?о??я?;КПС,
Б????ия, Ф??с?? ??л????ы, ?о???аю?е ??я?е к ??у ????х ??в ?????
????;Д??? ??а???????т ? ??у ????? ????;П???? ????я, ???и ??а, ????е и
????е ???? ???????ы ?к??о ???ля э?????? ????? ????;И??????я, ????
?????Р??л ??????? ??аР???В???К?????Р??? с ?????? и ??я???иС?????
п?????ия/???, ???ю?е ? ??? с ?????? и ??я??а?;Б????ия, ю?????т, ??л ?
????? ???Ш ???????т по ???? с ?????? и ??я???и;Д???ы, ????-???? ????ы
(??а, ??а-???ы), ??м??, ??????ую?е о ??е ????я ?е?и (???о-?????? ????е,
???? ??, ?? о ????? ??т и ??г и т.п.)Ш ???у? ???? ???ля ????о?и ???? с
?????? и ??я???и и ??ояния ?????? ??????и;И??????я, ??????й ?? ???я ?
???у ????? и ???у ??ъя???? ??у. Е??ся?? ??? ?с??в с ??????.

Р??? с ????ля? и ?????и??к??? ??????я/???, ???ю?е ? ??? с ????ля? и
?????и;Б????ия, ю?????т, ????? ??л???????т ? ???? с ????ля? и
?????и;Д???ы, ????-???? ????ы (??а, ??а-???ы), ????ы, ??????ую?е о ??е
????я ??? (???о-?????? ????е, ???? ??, ?? о ????? ??т и ??г и т.п.)????ы
?к??о ???ля ?????? ???? с ????ля? и ?????и и ??оя?я ?????й
??????и;И??????я, ??????й ?? ???я ? ???у ??????у ??у, ??? ????.Р??? с
???и ????? и ?????иШ ?????е п?????ия/???, ??????ую?е с ????? и ?????и,
???ы с ???? ????ляю?я с ??????? ??а 76 “Р??? с ???и ????? и
?????и”;Б????ия, ю?????тШ ???????т ? ???? с ???и ????? и ?????и;П????
?к???, ???е ???? ? ??у 76Ш ????ы ???? ???ля ????о?и ???? с ???и ????? и
??и??? и ??оя?я ?????й и ?????? ??????и;И??????я. П???а ?????ия ???й в
???х ????х и ????х ???х ?????. Р??? с ?????ми ???????ы, ???ляю?е ?? ?ц,
???е ??т ???? ??? ?д ??т, и ?ря?к ??? ? ???????м ???;П??? ??в???я.

А?н??е ??????????т ? ???? с ?????? ???;П???, ??д?яю?е ?? ?ц, ???е ??т
???? ??? ?д ??т; ??? о ?????и ????а в ??????; ????е ??? с ?????м ????х
???х ?????; ????е и ????е ???? ???.????ы ?к??о ???ля ?????? ???? с
?????? ??? и ??оя?я ??????и ? ???е?? ???;П????? ??ы ??ю?я ?и ???и ???о
р??? ? ??е ????у ???; ???? ? ?????????ю и ???????ю ??о???я ???? в ????
???в; ???? ?????х к ????му ??? ????х ???х ?????.Р??? ? ???м и ???Р??? ?
??? ? ???ьШ ?????е п?????ия, ????ляю?е ???ы ? ??? ? ???ь;Б????ияШ ????ы
???? ???ля ?????? ???? ? ??? ? ??ы?;П???а ?????ия ??? ???х ????в и ????й
?????. Ш ?? ? в ???? ??о? ???? ????х ???в ???? ? ??? ? ???ь и ?
?????.Н?Р?ч?ы ? ??? ? ?????ю ????ь?????е ??????я, ????ляю?е ???ы ? ??? ?
?????ю ????ь;Б????ия????ы ?к??о ???ля ?????? ???? ? ??? ? ?????ю
????ь;П?в?? ?????ия ??? ???х ????в и ????й ?????. К???ь ? ??ю??ем ?л??,
??ъя?я?? к ????? ????ию НДС, ? ???у ?????у ??у.?? ? в ???? ???е ????
????? ???ми ???? ? ??? ? ?????ю ??м?? и ? ?????.Н?Р??? ? ??? ???м и ???
( ЕСН, ПФР, ФСС )Ш ?????е п?????ия, ????ляю?е ???ы ? ??? ???м, ???м,
???, ???м, ???? и т.п., ? ?я??? с ?????й;Б????ияШ ????ы ???? ???ля
?????? ???? ? ??? ???м, ???м, ???, ???м, ???? и т.п., ? ?я??ым с
?????й;П???а ?????ия ??? ???х ????в и ??г?? ?????.Ш ?? ? в ???? ??о?
???? ????? ???? ???? ? ??? ???м, ???м, ???, ???м, п???м и т.п. и ?
?????.Н?Р??? ? ?????? ????, ????? ??????, ?? ????я ???а и ?? ?????ия,
??, ??????? ???;Д?????е ???ы ? ??????? ?я????и.

ООО “М?????з”- ??? ???? ??? ? 14.10.10г., МИНФИН РФ – бю???й ??? ??? ?
01.12.12г., Р????е ????е №5221 СБ РФ- ?м. ??? ??? ? 26.12.13г., ОАО
“Г????нк” – ?м.??ит ??? ? 31.12.13г.

П???? ? ???? ?т????ы, ?д???аю?е ????е и ????е ????; К???? ????????ы
?к??о ???ля ???????? ????я ????, ? ??????я и ????я;П???а ??????
???????ия ???? и ???, ?????я ?? ????в и ?????ия ???й ? ??у ???х ???в в
Г??? к?? и ??????й ?????З????я ??а и ?я??? с ?й ???ыШ ????ы, ?т????ю?е
?ря?к ???а/????ия ????? ??ы;Ш??? ?????, ??? ???? ???и, ?????? ???р,
????е о ??????Ш ?ря?к ???а/????ия ????? ??ы;П????о-?????я ? ???м ????
???м и ??д?Ш ???????т ? ??у ????? ??ы, ????й и ?????;Т??ь ?е? ???? ???и,
????е ???, ???но-????е ????и, ????е л??и, ???е ??а.Ш ?? ? в ???? ???е
???е ???? ???? ? ????? ??е, ????ям и ???е?ям и ? ?????; Н?Р??л ???????
??аР???В???К?????Р??? ? ???????????е ??????я/ ???, ????ляю?е ?????? и
??? ??????и ????и, ??т, ?л?; С?????? ???????я с ??? ??????я?? в??? ??а
??? ? ??????:У?т ???я ? ??м ???? ? ?????й ???о??????е ?л??я?и ? ??м
????и, ??т, ??г;К???я?я по ??м ????и????ы ?к??о ???ля ???? ??? ?
??????;С???? ?а??х ?????й с ??????Р??? ???х ????Ш ????ы, ?т????ю?е ??и и
?ря?к ???ия ???? ???х ????;У??ая ????, ??????е ???и-???ы, ????иШ ???я??
?ря?к ??а р???в ???х ???? и ? ???ия ? ??????ь ????х ???в, ????и, р??,
??г;С???ю?я ????? в ???и ???а к ???? ??ся?я. П???????? ??? ???а ???ля?ся
в ??? ??я?я к ??????? ??у. Б?????? ?? ???я ? ? ??м ? ??е 97 “Р??? ???х
????”.Ш ????ы ???? ???ля ?????ия ???? ???х ???? и ??????? ? ???ия;???
??? ????й ???й ??????, ?е?? ????в и ?????У??????е ???ыШ ??? ???????
????;З?а??ая ??а ???? ????ия; ???????е ???ы ???????о п????; ??с??????
???ы; ??? ???ы ? ??в??е ???ия??Ш ???я?ая ?? ?я ??????я ??????? ???? ?и
?????? ??????и ????х ???в, ????и, р??, ??г;В?ю?ю?я в ??????ь ??????й
????и ?и ???е ??? РСТ РОШ ????ы ???? ???ля ?????ия и ???? ???????
????;С???? ???????х ???? с ????? ???????Р??? ? ???м ??м ?я????и??? ????
? ???м ??м ?я????и;М?????е ???ы, ???ы на ??? ??а, ????ия ? ????? н??,
?????я

Р???, ?я??? с ???? ???? ???в и ?? ???в, ???? ? ?н??х ???в; ???ы ? ???
??г ?е??? ?????ям; ????ы т???о ???ля ???? ???? ? ???м ??м
?я?л???;А??????й ????; ???? ? ???????ю ????е?? ????; ???? ???????о
????ияП??е ???ыШ ??? ??? ????;Ш??ы, ?ни и ????и ? ????е ???й ????; ???
???х ?т, ?я???е в ???? ??, ??ы ?????й ?????с? ? ???м ??к ?? ???й ????;
??ы ??? ???вШ ????ы ???? ???ля ???? ??? ????;А??????й ????; ???? ?
???????ю ??????х ????; ???? ???????о ????ияР??л ??????? ??аД??ы
В???К?????В??к и ????ия ????и, ??т, ??г??к??? ??????я/???, ????ляю?е
??ск ???й ????и, ????? ??т и ???? ??г;Р?п??????е ??? и ????????????т ?
???у ???й ????и (??т, ??г);У??? ??с?ы, ??????е ???и-???ы????ы ?к??о
???ля ?????? ????я в ??????м ??е ????, ?я??? с ???? ??в? ????и (??т,
??г).П???а ???? ? ???м ?????о ????? ?? ???? ???м.Д??ы ? ???х ??в
?я????и??? ???в ? ???х ??в ?я????и;В??? ? ???????у ?и???о ??; ???а ?
?????й ???? к ??? ? ???????у ?з; ???а ????ая в ??ф ? ???????у ?? ? ?г???
???а, ????ия ????? ??.????ы ?к??о ???ля ?????ия ?????? ???в;П??е ?х?ыШ
??? ??? ???в;Д??ы, ? ??ся??я к ???м ? ???м ??м ?я????и ??ся?я к ???
???мШ ????ы ???? ???ля ???? ??? ???в;П???а ?????, ?????ю?х ????е
э????с?х ??д; ???? ??????? ???? ???йР??л ??????? ??аС?????
???лВ???К??????? ???? и ????, ????х в ?????и и ????и ? ?????я;У???й ???л
(??? ?????й); ????? ???л; ????й ???лд????, в ?????? с ???? ??аю?я
???ы;На ????и У??? ???????? ?? ???? ? ???ию ???? и ????;У????е ????и
????? ????, ????? ?????о ????????ы, ?о???аю?е ?????? и ??????е ???? в
???е ????о ???а;У??ая ??т?а????ы ?к??о ???ля ?????ия и ??????я ???? и
????;-

П????л

(Д????, ???ь, Ф.И.О.) ______________________/ А???? /” 27 ” м?? 2010
г.П???л (Д????, ???ь, Ф.И.О.) ____________/Р?-? ?????й ???? /” 30 ” ??а
2010 г.

В ????? ??? ???ы ??????го ??ы ?? ???ы ??ую?е ???: ?х???ия ???ия?я я?я?ся
???оя???м ?????м ??????ем и ???т ? 13 ???к: Г???о ????ра , ?? ?о ??в и 9
?????в. Ч????? ?????и ?????я? ???м ?я????и ???ия?я. Дея????ь ?????
?????и ?????ся ?????ми ????ия?, ???е ????? ????и ?????ля. Р??? ?? ???
????н в ?????? с П??м ??? ??????? ??а и с ??? ???????ти ?????? ?????я
1С:П???я?я 7.7. Та?е ????н ??? ????????, в ???и ?ею?я ??ы ????х ???х
?????, ???? ? ???х:

· Ра???я ????ь;

· С??к ????я?? в ?? ????;

· П??? ??;

· А? ??а в э?????ю ???? ???в;

· К???а ??а ??? ???в ???;

· К???а ??а ??? ?зя????? ????я;

· К???а у?? ?????а и ?????х ???????;

· В???? ? ??? ???в ???й ?????

В??? ??????? ??а ? ???ият? ????ля?ся в ?????? с ???й ????й (П??з №733 ?
29.12.2008). Р??? ?? ??? ????н в ?????? с П??м ??? ??????? ??а, ??????
???ов МФ РФ ? 31.12.2000 г. №94н и с ??ом ???????? ?????? ?????я “1С:
П??рия?е” В??я 7.7. и ????н ???й ????й. Он ???? ???? ??? и ????в, ???е
????? ?я ???я ??а.

В ???????т ? ???? ????м ?лю?? ???????е ??ы п???? ???й ??????, ???е ????,
а ??е ??а ????? ???? ????а, ??????? ???ия?? ???оя??? – ?т ??а в э?????ю
???? ???в. К???ь ? ?????ью ???? ???в ????ся ?????м ??????? и ??? ??оя?я
???? ???в. П?т???е МПЗ ???я?ся ?????ую?? ???н??, ???? ? ?????ью
????ля?ся ????и? ???????, ??????ь ???х ???????я ???? ?????ля. П? ???
???ы ??а ???? ???в ????? ???? э????? ????ы ???ля ? ??????ю ???я ????
???? и ???? ? ????х ???. Р???ые ???? ???я ? ???у ????? и ????лю, К?? ??,
???? ? ????м ???иям ??????? ю?????т. Т?? ???т ???? э????? ????ы ???ля
???? ? ???м и ???. У?т ???? ??о ??е ???ь ? ???м ???, т.к. ???я?я ?????
э????? ????ы ???? ???ля.

4. ОЦЕНКА ???и ????ти КОНТРОЛЬНОЙ СРЕДЫ

ОЦЕНКА ??е? ????? КОНТРОЛЬНОЙ СРЕДЫРД № 4ОРГАНИЗАЦИЯОАО “Р????г?”???я??
???:

с 1.01.2009 ? 31.12.2009

ОЦЕНКА ВЛИЯНИЯ ФАКТОРОВ НА НАДЕЖНОСТЬ КОНТРОЛЬНОЙ СРЕДЫ

ФАКТОРНИЗКАЯСРЕДНЯЯВЫСОКАЯК????? и ?я??ия

1. СТИЛЬ И ОСНОВНЫЕ ПРИНЦИПЫ УПРАВЛЕНИЯ

1.1Р????е ?я????й и ?????Е????? р?????У???? ????? ???????и и ?????Ш???
????? ???????и и ????? 1.2Н??? ??????? ??й ???ия ?????иСт???я
?????тС??????е ?? ?????ы ????С???ия ????? в ??????? ??1.3Свя? с??????х
??й и ?????? ?я??н??Не ?я??Свя?? ???? Свя?? ? ??оя?? ??? в ??? ???х
???1.4О???? ?????а к ?????????м ???С????ь к ??уУ???ая ??????Не ????? к
??у1.5О???? ?????а к ?????у ???лю Р????? ? ???т ?????м ????? ????Р?????
???? ????м?? ?????о ???ляР????? ??яет ???е ???? ????, ?я??? с в????м
????м 1.6С??? ??????? ???ы ?у???? ???ля в
?????иН??яП?????аяВ??ая1.7П???? с ??ю ???ля ? ??????? ??сями
О????ютЧ???ая ?????я н????? ????Х??о ??????ая ???а ???? и ????о ??????я
????я ??р?я1.8П???? ?????? ???а ???ия ??????й ?????Н??????С??яя ???ь
????яР????? ??я? ???е ???? ????, ?я??? с ??????й ?????ю1.9О???? к ????м
? ?????ия? ? ???? ??????? ??а С??и ???ния ????уютР????? ??? ????ся ?
?????ия? к ?????Ш??? ??????е ???? ????ия ??????1.10В??ия?е и ?????
?????х ??????Р????? ? ????т ???х д???й в ?????и ????ия ??????Ч???? ?????
??????Р????? ???? ??????ь ???ия ??????к и ????т ?????е ???ия в э?м
?????и

2. ОРГАНИЗАЦИОННАЯ СТРУКТУРА

2.1С?????е ???????й ????ы ???у и ???и ????и ?я????и
???аП??еС???Х???2.2Н??в??я ???????и и ?????Нея??О????о ????И?ю?я я??
?????я ??????и ? ?? ???? ??? ?я????и2.4С??в?? ???г???м ???? и ?????
????я ???? П??еС???Х???2.5Н?люд?? и ???? ? ?????м ?????
????П??еС???Х???2.6У??ие ???о ?????а в ???? ? ??б??й ???
Н??????У????А???е2.7В??о???? ??у ?????? ??????й, ???ю?х ? ??????й ??, и
??????й, ???ю?х ? ????у (?????) ???П??еС???Х???2.8Н?люд?? и ???? ?
??????м ??? н????х ????П??еС???Х???2.9Н?люд?? и ???? ? ????? ???, ?яз??х
с ?????и ???ия?П??еС???Х???2.10О??и????е ?????е ???й ?????о
???ля/???О?????О???? ???и ?????о ???ля ????? ? ?д???и ??????я?/??????В
?????и ???я ?????е ?????е ??????е2.11П? ???и в ?????и ??????я ??????
?????? ??????яа) ???е???Р?????ям ???я?? ??????йИ??????? ????у ?и ??н???
????уС?????у(?) ?и ?цу, ? ??я?? в ??? ???????о о??аб) ???с?о, ????? и ??
????аН??????Н??я??я ? ???еД????? с ??? ???и ???????ив) ???е ?с???й ?
????ию ?????х ???йО????ютО????ют, ???я ???оя?? ??????е ?????х
???йД?????? ?????е ??????е ?????х ???йг) ???е ?????? и ????? ?я ????ия
?????х ?я??о??Н??????Н??я??я ? ???еД?????д) ???н???е ????? ?????ия и
????ия ?????х ????П??е ?и ?????тС???т ?????ую ????июД????е) ???л?? ???в
? ?я???м ????ям и в??ов ? ?????мНе ???ляю?яС???яю?я ???ля?о ?и
????Г??я?я ????е ????? ???ж) ???ия ?????а ? ?????ю ?????? ?д????Не
????я?яП???дя?я ???иП???дя?я ?е ?????е ???ияз) х???р ??????ия с ????
???р?иО?????К????Н???????й

3. РАСПРЕДЕЛЕНИЕ ОТВЕТСТВЕННОСТИ И ПОЛНОМОЧИЙ

3.1Р????а ?????х ?????Не ?????ыР????? ????Р????? ?я ?? ?????. У???е? в
?к?????м ??3.2Р????а ?р ? ??????ию ????а ????вНе ?????ыР?????ю?я ???ля?о
?и ????Р????? ? ??оя?? ???, ????ют в ??????? ??Н????о ?????ь3.3У?????е
???????и и ????? ? ?я??ию ????а???, ?????? и ?э??? ????Не
?????аю?яУ?????ю?я ??г?я?о ?и в ?????? ??еУ???л?ы ? ??оя?? ??? в ??м ?
о?????3.4У?????е ???????и ???? (?лю?я ??? ?я???? и ??????ь)Не
?????аю?яУ?????ю?я и ?????ую?я ????Д???о ?????ы в ??????? ?де

4. КАДРОВАЯ ПОЛИТИКА И ПРАКТИКА

4.1У??о??? ???? ???? Не ??????тсяУ??????ся ???ноУ??????ся ????м ???м4.2
Н??ие ???/???? ? ???у ???О????ютИ?ю?я ????У????? ????м ???м4.3П??р ????а
?я ???я ??аС????П??р ????а, ???ю?? ?????? ????иямП??р п???? в ?о????и ?
???????и ?ля? и ???е?? ???????и и ?????4.4О??о??е, ??, ?????ия и ?????я
????а ???ия?яа) ??о ????аН??еС???Х???б) ????а, ?ня?? в
??еН??еС???Х???4.5Ч??о?ь ????а ???аа) ??о ????аП??яС??яяХ??аяб) ????а,
?ня?? в ??еП??яС??яяХ??ая4.6П??а?е ????? ??х ?я????й и ???я?? ???а) ??о
????аП??еС???Хор??б) ????а, ?ня?? в ??еП??еС???Х???4.7Н?люд?? ?
?????П??еС???Х???4.8О??н? ????аа) ??о ????аО?????И?? ?????? ????И??
????й ????б) ????а, ?ня?? в у??О?????И?? ?????? ????И?? ????й
????4.9Т??е?ь ???, ?ня?х в ??еВ??аяУ???аяН??я4.10З??ж???ь ????а, ?ня?? в
??еЧ????яС??яяР???я

5. ПОДГОТОВКА БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ

5.1С?лю??е ???а ????? ?????О????ь ???я с ?????Г??к ????? ????? ?
??ю??ся. О????ь ???я в ????й ??Г??к ????? ????? ??ю??ся. О????ь ???я ?
??е, ?м ? 2 ?я ? ??????? с??5.2П????а ???? п?? ??? и ????? ? ???ю
??аР??? ?? ??? ?????тР??? ?? ??? ????н ????о и ? ??????т ?????ям ?????и
Р??? ?? ??? ??????т ??????м ????иям и ?о???тям ?????и 5.3Р??ия ? ????я в
?ря?е ???я ??????? ??а и ????? ?????П??яС??яяО????ю?я ????я и ?????
???аю?я ?????е ??5.4С??а ???й ??????й ????? с ???и ???????о ??аНе
?????сяП?????я э?????и С??а ?????ся ??ляр?. О????я ????? ?я?яю?я и
?ъя?яю?я5.5У?????е ???ия?й ? ??? ? ?????????? ???а ?и ?????я ?????, ???
??а, ???вНе ?????ыУ????? ???ля?о ?и ????У????? ? ??оя?? ???5.6У?????е
???ия?й ? ???ию и ????????ю ???ы ??????? ??а и ???ы ?????о ???ляНе
?????ыУ????? ??г?я?о ?и ч???оУ????? ? ??оя?? ???Н????о ????? на ??оя??
???5.7У?????е ???ия?й ? ???лю ? ???? к ????? ????и ??? и ???Не
????е?У????? ???ля?о ?и ????У????? ? ??оя?? о??е5.8К???ь ? ????и?
???ия?й, ??????х п. п.5.5, 5.6 и 5.7.П??йС???Х???

6. ПОДГОТОВКА ВНУТРЕННЕЙ ОТЧЕТНОСТИ ДЛЯ ЦЕЛЕЙ УПРАВЛЕНИЯ

6.1У?????е и ?????е ???ы ????? ????? ???в для ??й ????ия, ?????ую?й ????
и ????и ?????иО??ы ??вя?я э?????и ? ???у ?????аУ?????ая ????яя ????? ?
?????а с ?ля? ????ия У????? ????я ???а ????? ?????, ?б??????? ???й ?????
???м п??????я6.2С??? ?????, ??? ????? и ???????? ???????????Не
????и?ю?яУ?????ю?я ???ля?о ?и ??н???У?????ю?я ? ??оя?? ???????я?Не
????яза?В???вя?? ???ля?о ?и ????В???вя?? ? ??оя?? ???????К???ь ?
????ля?сяК???ь ????ля?ся ???ляр? ?и ????К???ь ????ля?ся ? ??оя??
???6.3Выя??? ????? ? ???????? ?? ?я????иО????я ? ?я?яю?яВыя?яю?я ???ля?о
?и ????Выя?яю?я ? ??оя?ой ???С??? ?я?я? ? ??оя?? ???6.4С???? ? ?????
????иях ?????уНе ???ютС??ают ????м ???м ?и ????На ??оя?? ??? ???ют
?к???? ?????ую?? ??ня6.5А??з ??? ???е?й П??? ? ????ую?яП??? ????ую?я
???ля?о ?и ????П??? ????ую?я ? ??оя?? ???. По ?????м ???а ?????й ???аю?я
??????е и э????? ??

СОГЛАСОВАНИЕ С ТРЕБОВАНИЯМИ, УСТАНОВЛЕННЫМИ ПРИМЕНИМЫМ ЗАКОНОДАТЕЛЬСТВОМ
И ВНЕШНИМИ РЕГУЛИРУЮЩИМИ ОРГАНАМИ

7.1Т?, ?е э? ????, ???е ???е ???ият?, ????ую?х ???????ь с:а) ????иями
?????-???? а??, ????ю?х ??????й ?? и ??т??ьНе ?????ыУ????? ???ля?о ?и
????У????? ? ??оя?? ???б) ????ия? ????? ????????Не ?????ыУ????? ???ля?о
?и ???ноУ????ны ? ??оя?? ???в) ????ия? ?????о ????????Не ?????ыУ?????
???ля?о ?и ????У????? ? ??оя?? ???г) ????ия? ?лю??о з???????аНе
?????ыУ????? ???ля?о ?и ????У????? ? ??оя?? ???д) ????ия? ??? и ???
????х ?????йНе ????е?У????? ???ля?о ?и ????У????? ? ??оя?? ???7.2П???а
???ия?й, ????х в п. 7.1П??яС??яяХ??ая

ОБЩАЯ ОЦЕНКА НАДЕЖНОСТИ ОТДЕЛЬНЫХ НАПРАВЛЕНИЙ КОНТРОЛЬНОЙ СРЕДЫ (О???е
??? ??т)

№№Н?????О??аК????? и

?я??ия1)С?? и ???? п???ы ????ияН??яС??яяВ??ая2)О??????ая
????аН??яС??яяВ??ая3)Р?????? ?????н?? и ?????Н??яС??яяВ??ая4)К???я ????
и ????Н??яС??яяВ??ая5)П?я?к ????? ??????й ?????Н??яС??яяВ??ая6)П?я?к
????? ????? ????? ?я ??й ????ияН??яС??яяВ??ая7)С?????е с ????ия?,
??????? ????? ????????м и ???? ????ю?? ????Н??яС??яяВ??аяИ???я ??? ?????
?????й ??ы Н??яС??яяВ??ая

П????л

(Д?ж??ь, ???ь, Ф.И.О.) _____________________/А???? /” 27 ” ??а
2010г.П???л (Д????, ???ь, Ф.И.О.) _____________________/А??? /” 30 ” ??а
2010 г.Х?????я ??ь и ???? ???? ????ия, ?е?? ???? ?т ??, ?о э?т р??л
?????я ? ???м ???. Ч? ???ся о???ия ???????о ???? к ?????у ???лю, ??о
???ь ??д о ?м, ч? ?????о ???? ??????ь ?????о ???ля, и ??я? ??н? ????
?????и ?? ?????х ??е?р. Т?? ????? ???? ?? ???о ????ия ?????х ??????.

О??????ую ????у в ??м ?????я ? ???м ???. С??? ?? ???? ??, ?о ???????
????? ?????ия и ????ия ?????х ???ур ???ит ?????ую ????ию.

О????я 5 ?????в ??е ???аю?я ? ???м ???. Е?ь ??т?? ???? в ???е “Р????е
??????с? и ?????”: ? ?????аю?я ?? ? п??????ю ????а ????в и ???????ь по
?я??ию ???????х и ?э??? ???? ???????я ???ля?о. В ???? ???? ?????ы ????ы
? ???у ???, а ??е ???? ????а ???? ? ???м ???. В ????? ??????й ?????
??ля?о ?????аю?я ??п?я?я ? ???ию и ????????ию ??е? ??????? ??а и ???ы
?????о ???ля. Т?? ???м, ????? ?????й ?е? ??т ???ю ???.

5. ОПИСАНИЕ И ОЦЕНКА СРЕДСТВ ВНУТРЕННЕГО КОНТРОЛЯ

ОПИСАНИЕ И ОЦЕНКА СРЕДСТВ ВНУТРЕННЕГО КОНТРОЛЯРД №5ОРГАНИЗАЦИЯОАО
“РОСТОВОБЛГАЗ”???я?? ???:

с 01.01.2009Г. ПО 31.12.2009Г.АУДИТОРСКОЕ УТВЕРЖДЕНИЕ№ п/пО???е ???в
?????о ???ляКАТЕГОРИЯ АУДИТОРСКИХ ДОКАЗАТЕЛЬСТВНЕМАТЕРИАЛЬНЫЕ
АКТИВЫ1У????е ??м?? ??????? ???в я?я?ся о?????м

СУЩЕСТВОВАНИЕ И ПОЛНОТА

СТОИМОСТНАЯ ОЦЕНКА1

2

3У????е ????и ??????? в ???? ?? ?я?? ?????м ?????и. Д?н? ???? ???? ???й
???? ???з??, ????иях и ???? ??????й. 2И?ю??я в о????? ??????? ??? ??????
????ю?я с ???и ??????? ??а

СУЩЕСТВОВАНИЕ И ПОЛНОТАПРАВА1

2

3П? ??? ???? ??????ы ???? ??а НМА и ?., ???е ???? ? ?е?м 04,05, 91, 94.

Р????ы ??????? ???ю?я ???а?????й ??и, ?????? ????и, ???о? ???????3.В???
??????? ???в ?????ся ?????? и ?????ую?м ???м ??ж??я в ??????м ??е

СУЩЕСТВОВАНИЕ

ПОЛНОТА1

2

3За ???? ??? ????? и ???й ? ??????ьО??а э?????? ???в ?????о ???ля ? ????
???я ОСНОВНЫЕ СРЕДСТВА4.У????е ????и ???? ?е?? я?я?ся ??????

СУЩЕСТВОВАНИЕ И ПОЛНОТА

СТОИМОСТНАЯ ОЦЕНКА1

2

3У????е ????и ???? ???в в ???? ?? ?я?? с ??????м ???? ???в. Д??е ????
???? ? ????х, ????иях и ???? ??????й. О??ляю?я ??? ???и-???? ??в?х с???
(ОС-1), ?т ??м? ?????ия (ОС-14). О??аю?я ??? ???? в ???х ????х ? ??? 01,
02, 08, 20, 001 и ??????й ????? (ф №1, 3,5)5.И?ю??я в ?????и ???? ????
?????? ????ю?я с ???и ????р??о ??а

СУЩЕСТВОВАНИЕ ПОЛНОТА ПРАВА1

2

3П? ??? ???? ??????ы ???? ??а ОС,

Г??ая ??а, ?? ???и-???? ОС и ?.,

???е ???? ? ??? 01, 02, 91, 94, 73.

Р????ы ??????? ???ю?я ???а?????й о??, ?????? ????и, ????е
???????6.Л????я и ??? ???е ???? ???в ?????ся ?????? и ?????ую?м ???м
????ся в ??????м ??е

СУЩЕСТВОВАНИЕ И ПОЛНОТА1

2

3За ???? ??? ????ия не ?????а?, ??ь ОС б?а ???? в ??? О??а э?????? ???в
?????о ???ля ? ???? ???яНЕЗАВЕРШЕННОЕ СТРОИТЕЛЬСТВО/НЕЗАВЕРШЕННЫЕ
КАПИТАЛЬНЫЕ ВЛОЖЕНИЯ7.У????е ????и ?????ия к ????е я?я?ся ??????

СУЩЕСТВОВАНИЕ И ПОЛНОТА

СТОИМОСТНАЯ ОЦЕНКА1

2

3На ??ц ????о ???а ??з?? ????? ????и ??????? ??????а. С??о ? ??у 08
“В???я ? ?????? ???” ???? ???? ???? ?????и в ??????е ??????о. И????я ?
??? ???? ??т ????ся в Г??? ??е, ??е № 1 “Б?????? ???”, ??е № 5 “П????е к
б??????у ???у”.8.И?ю??я в ?????и ?????? к ????е ?????? ?????ся с ???и
?????к?о ??а

СУЩЕСТВОВАНИЕ И ПОЛНОТА ПРАВА1

2

3С???? ????? ?????м ?в?????и. П? ??? ???? ??????ы ???, ??????я ???а,
???? к ??у 07, ????????ая ??ь, ?????ая ??м??, Г??ая ??а, ?е? 07, 94, 91.
Р????ы ??????? ???ю?я ????????? ??и, ?????? ????и, ????е ???????9.П???а
?????ия в ??? и ??? ???е ?????ия ?????ся ?????ом и ?????ую?м ???м ????ся
в ??????м ??е

СУЩЕСТВОВАНИЕ И ПОЛНОТА1

2

3П? ??? ???? ??????ы ???? ??а ?????ия, ?? ???-???? ?????ия в ??? (??а №
ОС-15), ??а 07, 08. А?????? ?? ?????ия ???я ? ??м и ????м э????,
?и????ям и ??? ???ия ?????ия. Си?????й ?? ??т в ????х к ??? 07, 08.
И????я ? ??? ???? ??т ????ся в Г??? ??е, ??е № 1 “Б?????? б??с”, ??е № 5
“П?л??? к ??????? ???у”.О??а э?????? ???в ?????о ???ля ? ???? ???я
ФИНАНСОВЫЕ ВЛОЖЕНИЯ10.Ф????е ???ия ????ю?я ?????? и ???яю?я ????? ???м

СУЩЕСТВОВАНИЕ И ПОЛНОТА1

2

3В? ???? ??я?я к ??у ????? ???? ??? в ?????ии с ???м ????, в ??????м ??е
???? ?е ????? ???? ??ы. Для ????ия и???уют ???? ??а, ????е ???? ???,
???и ??а. Д??е ???? ???ю?я в ???х ????х ? ??? 58, 76, 91, в Г??? ??е,
??? № 1-5.11.П????? ????? ???? ?????ся ?????? и ???я?ся ????? ???м

СУЩЕСТВОВАНИЕ И ПОЛНОТА1

2

3П????? ????? ???? ????ля?ся ? ??? ??? ???? ??а, ?с?ря??й ?????а.
А?????? ?? ???я ? ??м ????? ????. С?????? ?? ??т в ????х к ?е? 58.
И????я ? ??? ???? ??т о????я в Г??? ??е, ??е № 1 “Б?????? б??с”, ??е № 5
“П?л??? к ??а????у ???у”.12.И?ю??я ????? ???ия ??ля?о ??ряю?я с ???и
??????? ??а

СУЩЕСТВОВАНИЕ И ПОЛНОТА ПРАВА1

2

3В? ????? ???ия ??? в ??????м ??е, ???? ?е ?ею??я ??ы. С??а ????ся
??ляр?.О??а э?????? ???в ?????о ???ля ? ???? ???я
ЗАПАСЫ/ТОВАРНО-МАТЕРИАЛЬНЫЕ ЦЕННОСТИ13.С????е ???к ТМЦ ??????ся ?????
?????и

СУЩЕСТВОВАНИЕ 1

2Б????ия ??????т ?ря?к ???и, ?????и, ???? ????х ??м??в ? ???аю?е ????ы с
??? ???й ????, ???????и. Для ????я ????? ??ю?я ????ы и ??????. И???ую?я
??ую?е ????е ????ы: ????е ????ия-????я, ??а, ТТН, ???о????е ????ы, ????
?т.14.П?????? ???о-?????? ???? ???яю?я ????? ???м в ????? к ?е ?ею?мся
???м

СУЩЕСТВОВАНИЕ И ПОЛНОТА СТОИМОСТНАЯ ОЦЕНКА1

2

3П? ???е ????ы ????ю?я ????? ?о??е. П??? и ??????е ??????х ТМЦ ???яю?я
????? ?????и ??м ?????я ? ??? ?????? ????х ???в.15.Р??д ? ??ы ??????
?рья и ????? ???????я ???м ??з? и ????о ????ся в ??е

СУЩЕСТВОВАНИЕ И ПОЛНОТА1

2

3Е?и в ????х ?????? ??????о ????ь ????ы ??я ??д, в ????х ????? ??????я
???ся ???а о ?м, ?о ????ы ???? от ????? и ??? ??????ю ?з з??а ? ??д.
Н??????? ??? ? ??ы ?????? ???я?ся ????м ???м, ????й ? ???? в ??????,
???о-???? ???. В? э? ?????я в ???е ??а ???а ТМЦ. В ??е ?ся? ???о-????
??ы ?аю?я в б????ию.16.Д??е ??????? ??а, ??ся??я к ???й ????и ??няю?я ?
?? ? ?я??ия ? ??????

СУЩЕСТВОВАНИЕ 1

217.В??? ТМЦ (??е ???и и ??????я ? ???????? ??ы) ???я?ся ????? ???м

СУЩЕСТВОВАНИЕ 1

2В??? ??т ????ля?ся в с??ю?х ??аях: ????? ? ????и ?о?в ???ия; ????е
?????е; ?я??? ????, ???й, ??и. П????а ?????й ????? ?я ??я?я ??????
???ия?я ???я о ???? ТМЦ ????ля?ся ?????й ????й с ???? МОЛ. А? ?????ся
??????м ?????и. Сп???е ТМЦ ??????е ???х ???? в ?зя????х ?лях ?и ?????
??е в ?? ???в ???ую?я ? ??д ? ????и ?? ? ???? и ??а?? ? ?????
?????е.18.Д??е ??????? ??а в ??и ???в ??ля?о ???яю?я ? ?ре ???? ТМЦ

СУЩЕСТВОВАНИЕ 1

2По ?? ???? ТМЦ ???? ??? ? ??? ?д ????т ???? ??а. В ??е ???о ?ся? в
???те?ю ???ю?я ????е ??? с ????? ???? ?????и и ???м о ???? ?????? ????й
? ???. И???ую?я ???? ??а ТМЦ, ?? ???и ?????, ????е ???, ???о-???ая ??а,
?????-????я, ???й ??с? ? ??у 10. А?????? ?? ??тся ? ??м ТМЦ. С?????? ??
??т в ????х к ??у 10, ???е-??? № 10. И????я ? ??? ???? ??т ??ж??я в Г???
??е, ??е № 1 “Б?????? ???”, ??е № 5 “П??ж?? к ???т???у ???у”.19.Р??я?о
????я?я ??????? ТМЦ и ??? с ???и ??????? ??а

СУЩЕСТВОВАНИЕ 1

2Для ????ия ????а ??т по ?я??ию ?????? ???я ?????, ??????ю ?????? ? ???я
с ??ы? ?х?????о ??а, ???????у ????ию ??? ??????ия ?????, ???? ???аю?х
???в ????лям, ?????е?? в ????х ????, ??и-???и ? ???ия?и ???а ????????ая
???ия. Р??я??? ????ия ??нт???? ???ля?ся ???? ????а, ????? ???яю?я
?????????и ???.20.О??а ТМЦ ?и ? ???? ? ?????? ??????т ?????? ?е?? ????

СТОИМОСТНАЯ ОЦЕНКА 1

2

3В ?????? с ???й ???к?, ?и ???е в ?????? ??? ?????ся ? ?????й ??????и. В
??? ??? ??????ы ????я ? в????е ?????е ?????, Г??ая ??а, ???е ???? ? ???
10, 20 и т.д.О??а э?????? ???в ?????о ???ля ? ???? ???я НДС ПО
ПРИОБРЕТЕННЫМ ЦЕННОСТЯМ21.Н??и ? ?????ю ????ь в ?????х ??аях ?????ю?я
????? ???м и ???ю?я в ??????м ?е?

ПОЛНОТА 1

2НДС ?лю?н в ????ь ????и. П? ???е НДС ??????ы ??а-???ы, К?? ?????и
???-???, К?? ???к, Д????я ? НДС, ??а 68, 19. А???ч??й ?? ???я ? ??м
??????х ????й. С?????? ?? ??т в ??с?? к ??у 19, 68. И????я ? ??? ??а?и
?жет ????ся в Г??? ??е, ??е № 1 “Б?????? ???”, ??е № 5 “П????е к
б??????у ???у”.22.НДС ? ??????м ???тям и ? ??????м ????ся в ??????м ??е
в ??в???и с ???ую?м ?ря??

СУЩЕСТВОВАНИЕ 1

2О???? в ??е ????ля?ся ??м ?????и ???-??? в ??е ?к??, ??е ???. В ??? ???
??????ы ??а-???ы, К?? ?????и ???-?к?р, К?? ???к, К?? ???, ???е р???ы ?
??? 68, 19. А???ч??й ?? ???я ? ??м ??????х ?и ???о??? ????й. С?????? ??
??т в ????х к ??у 19, 68. И????я ? ??? ???? ??т ????ся в Г??? ??е, ??е №
1 “Б?????? ???”, ??е № 5 “П????е к ??????? ???у”.23.Н????? ????е ??? и
????? ??вя?я и ??ю?я ??????

ПОЛНОТА 1

2Н???? ????? и ??? ??????? ???й ????р, ??????я ?р???м. И?????я ??а
?????и ???-?к?р, ??а п???, Г??ая ??а. О?а??ся в ????х ????иях ? НДС, ?р?
№ 1 “Бу?????й ???”, ??а № 2 “О?? о ???ях и ???х”.О??а э?????? ???в
?????о ???ля ? ???? ???яДЕНЕЖНЫЕ СРЕДСТВА24.Р????? ??ля?о ?????? ???
???? ? ??? в ??? и ? ??? ??????? ??а

ПОЛНОТА 1

2С??у ???? ? ??? в ??? и ? ??? ??????? ??а о????я? ????р-???. З??????
??ую?е ????е ????ы: ???и ??а, К???я ??а, ????е ????я25.Р??я?о ???я?я
??????? ??ы и ??? с ???и ??????? ??а

СУЩЕСТВОВАНИЕ 1

2Р??я??? ????ия ??????? ???ля?ся ???? ????а. Р????ы ???яю?я ??м
???????.26.Д???е ???? ???? ???в ???????я ?????? и ?????ующ? ???м ????ся
в ??????м ??е

СУЩЕСТВОВАНИЕ И ПОЛНОТА1

2

3П????? ???? ???в в к?? ???я?ся ????м ???? ???м, ???й ??????я ???м
?????м и ????. В??а ???? ???в ?????ся ??? ???? и ???я?ся ????м ????
???м, ?е ?????я ????е и ??????я ?????, ???м ?????м и ?с??м.О??а э??????
???в ?????о ???ля ? ???? ???яВЫРУЧКА ОТ РЕАЛИЗАЦИИ И ДЕБИТОРСКАЯ
ЗАДОЛЖЕННОСТЬ ПОКУПАТЕЛЕЙ И ЗАКАЗЧИКОВ27.За ?е ?????е ??? ?и ????е ???
???ляю?я ??а

ПОЛНОТА

(ВЫРУЧКА ОТ РЕАЛИЗАЦИИ)1

2За ???????е ??? вы??ляю?я ??а. П? ??? ???? ???т??? ????, ??а, ??а-???ы,
??а ?о?ж, ??? ?????и ???, ?? ???и-????, ???е ???? ? ??? 20, 51, 62, 90 и
?. А?????? ?? ??т ? ???у ??у, ?и ????лю. С?????? ?? ??т в ???е-??? № 11.
И????я о ???е ????ся ??е в ??е № 1 “Б?????? ???”, ??е № 2 “О?? о ???ях и
???х”.28.В? ??а ???ую?я в ??е

ПОЛНОТА

(ВЫРУЧКА ОТ РЕАЛИЗАЦИИ)1

2В? ??а ???ую?я ?????? в ??е в ??? ???. П? э?м ??????ы ???? ? ???? ??г,
??а, ??а-???ы, ??а ???, ??? ?????и ???, ?? ???и-???? э???э???, ??а 20,
51, 62, 90 и ?. А?????? ?? ??т ? ???у ?е?, ?и ????лю. С?????? ?? ??т в
???е-?д?е № 11. И????я о ???е ????ся ??е в ??е № 1 “Б?????? ???”, ??е №
2 “О?? о ???ях и ???х”.29.С?? ????? в ????? ???

ПОЛНОТА

(ВЫРУЧКА ОТ РЕАЛИЗАЦИИ)1

2И?????я ??? ?????и ???. А?????? ?? ??т ? ???у ??у, ?и ????лю. С??????
?? ??т в ???е-??? № 11. И????я о ???е ????ся ??е в ??е № 1 “Б??????
???”, ??е № 2 “О?? о ???ях и ???х”.30.С???е ?????й ??????и ?????ся
?????ом и ???я?ся ????? ???м

СТОИМОСТНАЯ ОЦЕНКА (ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ)1

2В ??? ??? ??????ы ????, ???е С??а ?????, ???ы ?????ля, ???? к ??у 62,
??а 62, 91.

А?????? ?? ??т ? ???у д???у. С?????? ?? ??т в ???е-??? 11. И????я ?
?????й ??????и ????ся в ??е № 1 “Б?????? ???”, ??е № 5 “П????е к ???????
??н?”.31.Р????я ? ????ся, ?? ? ?????а ???? ???в (???? у??)

СУЩЕСТВОВАНИЕ

(ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ)1

2Р????я ????ся ? ???, ?к ?л ??? ??р(???? ????), ?о ??????ся ???й с ???и
??и??? ??б.

П? э?м ??????ы ????, ??а, ??а-???ы, ???е ??ы (?????? ??ги), ??а ???, ???
?????и ???, ?? ???и-????, ??а 20, 51, 62, 90 и ?.

А?????? ?? ??т ? ???у с??, ?и ????лю. С?????? ?? ??т в ???е-??? № 11.
И????я о ?р?? ????ся ??е в ??е № 1 “Б?????? ???”, ??е № 5 “П??ж?? к
??????? ???у”.32.С?? в ????е ??????и ???ают ????ю и ????? ???м п??дя?я ?
???у ???

СУЩЕСТВОВАНИЕ

(ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ)1

2П????? ???и ? ????? ???в ???ают ?? ??е ???ия ??г, ?? в ???? ????х ????
(?ли ????о ???я? ????). П? э?м ??????ь ????ля ?????я с Кт ??а 62 “Р??? с
????ля? и ?????и” в ???????и с Дт ??а 51 “Р???? ??а”33.Д??е ??????? ??а
? ?????й ??????и (???ы с ????ля?) ??ля?о ??ряю?я

СУЩЕСТВОВАНИЕ

(ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ)1

2Е??ся?о ????ся ??? ???ых ???? с ????ля?, ? ??? ?? ???ля?ся А? ??? ????
????.34.Р????? ??ля?о ???я? и ?????? ??? ? ?????й ????н??

ОЦЕНКА

(ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ)1

2О????я?ся ??? ???? ? ??у 62 “Ра??ы с ????ля? и ?????и” с ???и ??? ????в
? ??????ую?м ???.О??а э?????? ???в ?????о ???ля ? ???? ???яКРЕДИТОРСКАЯ
ЗАДОЛЖЕННОСТЬ ПОСТАВЩИКОВ И ПОДРЯДЧИКОВ35Обя????? ?????м ???ю?я в ??е
??? ?и ???и ??????я ????я ?????? ????й ?и ?????я ????

СУЩЕСТВОВАНИЕ1

2О???ия? ?я ??я?я к ??у ?????? ??????и ??д ????к?и я?яю?я ???? ????,
??а, ??а-???ы, ???о-?????? ????е, ?? о в????и ??т и ??г и ?.

А?????? ?? ???я ? ???у ?????. С?????? ?? ?д? в ???е-??? № 6 и ????х к
с?? 60. И????я ? ?я?????х ?????м ?р???я в ??е в ??е № 1 “Б?????? ???”,
??е № 5 “П??ж?? к ??????? ???у”.36.Обя????? ?????м ???я?я в ??????м ??е
????? ???м

ПОЛНОТА1

2Н????е ????? в ??е ?я??6??в ??????ся ??????. И???ую ??а, с??-???ы и
т.д. А?????? ?? ???я ? ???у ?????. С?????? ?? ??т в ???е-??? № 6 и ????х
к ??у 60. И????я ? ?я?????х ?????м ????ся в ??е в ??е № 1 “Б?????? ???”,
ф?? № 5 “П????е к ??????? ???у”.37.С???я о ??????и, ????? ? ?????в,
??ля?о ??яю?я с д??? ??а и ? ?????м ????? ????? ???аю?я ????? ??

ПОЛНОТА1

2Е??ся?о ????ся ??? ???? ???? с п????я?, ? ??? ?? ???ля?ся А? ??? ????
????.38.Д??е ??????? ??а ? ?????? ??????и (???ы с ????к?и) ??ля?о
??ряю?я

ПОЛНОТА 1

23О????я?ся ??? ??? ???и???о ??а с ????й ??????й.О??а э?????? ???в
?????о ???ля ? ???? ???я ЗАРАБОТНАЯ ПЛАТА И ДРУГИЕ ВЫПЛАТЫ39.В? ?с?? ?
??? ??а я?яю?я ???в???

СУЩЕСТВОВАНИЕ 1

2Р??? ? ??? ??а ????? ???м ?????м, ????я?, ????и, ???я??я? ????а, ??ля?
??а ??ч?о ???и, ????? и ????? ????я?.40.Р????? ????? ??? (????, ?л?ы)
о??ы

СУЩЕСТВОВАНИЕ 1

2В? ??? и ??? ?????в ??р??ы ?????

и ???? ????а. П??и ??е ????аю?я ?

????и П??? ????а. У????? ???

(???в) ??? ?????ся ? ??? ????я ?

??? ??а, ????я о ??????, ????я о

???е ??? ? ?д и т. д. И????я о ???? с

????? ????ся в ?р? № 1 “Бу?????й

???”, ??е № 5 “П????е к ???????

???у”.41.О???ия ? ???м ??????ся ??? ??а я?яю?я ??????и

СУЩЕСТВОВАНИЕ 1

2О???ия ? ???м ??????ся ??? ??а я?яю?я ??????и, т.к. ?и ? ??????
???????? и ????? ??????. Р??т ??? ??а ???????н, ???н ? ????, ????ях ?
??? ??а и ????й ????и.

А?????? ?? ???я ? ???у, ? ???у ????у. И????я о ???? с ????? ????ся в ??е
№ 1 “Б?????? ???”, ф?? № 5 “П????е к ??????? ???у”.42.Н??и и ???и,
??ж?а?? ? ????? ??ы ????? ???м ?????ю?я и ???ю?я в ??????м ??е

СУЩЕСТВОВАНИЕ 1

2Р??т и ????е в ??е ???в и ????, ?????? ? ????? ??ы ???яю?я ??????. П?
???е ????ю?я ?с??? ????и ? ????? ??е, ???е ???? ? ??? 70, 68, 69.
А?????? у?т ???я ? ???у ?? ???в и ? ???у ????у. И????я о ???? ???ю?я в
??? № 1, 5.43.Р??? ? ??? ??а ??и??м ???м ?????ю?я

СУЩЕСТВОВАНИЕ 1

2П? ???е ??? ??а ???а?ся ?????е ????? ?????? ???и?м ??.44.Р??? ? ??? ??а
??е??м ???м ???я?я ? ??????? ??у

СУЩЕСТВОВАНИЕ 1

2Р??? ? ??? ??а ??еж?? ???м ???я?я

? ??????? ??у, ?о ???я?ся ??????

???оя???.О??а э?????? ???в ?????о ???ля ? ???? ???я

И???я ??? э?????? ???ы ?у???? ???ля

Э???ы ???ы ?????о к???яУ??? э??????(???? ??? ??т)С??а на РД1.Си??а
??????? ??а

2.К????ая ??а

3.С???а ?????о ???ляВ???

В???

В??? С???

С???

С???Н??й

Н??й

Н??йРД №3

РД №4

РД №5

О??а ??а ?е?? ???ля (???? ??? ??т)

???й???й???

П????л(Д????, ???ь, Ф.И.О.)____________/А???? ” 30 ” ??а 2010 г.П???л

(Д????, ???ь, Ф.И.О.)_____________/А?и?р /” 31 ” ??а 2010г.

Оц??ая ???? ??р??? ???ля ???т ???? ?т ??, ?о ?е ???? ???? ???ю ???, т.е.
???? ??е??яю?я ? ????ию ?????а, в ??е ????ся в ??? ???, ? ????? ??? и в
???е ???? ???ы, ??ля?о ????ляю?я ?т??е ?н?е с ???и, ?ею??ся в ???и и
???аю?я ????? ?? в ????и лю?х ?????й. Т?? ???м, ???ая, ?о ???а б??????о
??а, ?????я ??а и ???а ?????о ???ля ??т ???й ???ь э??????, ? ?? ???в
??р?я ??о ???ь ? ??? ???.

6. ОЦЕНКА ОБЩЕГО АУДИТОРСКОГО РИСКА

ОЦЕНКА ОБЩЕГО АУДИТОРСКОГО РИСКАРД №6ОРГАНИЗАЦИЯОАО “Р?????з”ПРОВЕРЯЕМЫЙ
???:

с 01.01.2009 ? 31.12.20091. О??а ?????? ??а ?????иК??н?? ?????? ??аО??а
?????? ??аС??а ? ???й ????Н?????й ?????й РД №2Р?к ???в ???ля??? РД №5Р?к
??????яБ?? н??йО?? ?????й ???з?й2. С????я ???а ?????и ??у к?????и ??????
??аА????ая ??? ??а ???в ???ляВ??аяС??яяН??я А????ая о??а ??????о
??аВ??аяС?ая ??аяБ?? ??аяС??яяС??яяБ?? ??аяС??яяБ?? ??каяН??яС??яяБ??
??каяС?ая ???я

П????л

(Д????, ???ь, Ф.И.О.) __________________/ А???? /”30” ??а 2010 г.П???л
(Д????, ???ь, Ф.И.О.) _________________/???р / “31” ??а 2010 г.

И???уя ????ую ???у 2 РД №6 ?л ??? ?? ??????я. У???я, ?о ????? ???ая
?????ь ??у ??? ??????я, с ??й ???ы, и ????? ???м ??????о ??а и ??а ???в
???ля, с ??? ???ы, ???ь ?? ??????я ?л ??? ?к ??е ???. Т.к. ??ъе??? ??
????я ? ???м ???, ????мо ?????ь ????ы ???? ? ???? ??м ???м, ??ы ???? ???
??????в ?и ??е ?????? ??????? в ????и ?????и ????? ????р?? ?????.

7. ОПРЕДЕЛЕНИЕ УРОВНЯ СУЩЕСТВЕННОСТИ

ОПРЕДЕЛЕНИЕ УРОВНЯ СУЩЕСТВЕННОСТИ РД №7ОРГАНИЗАЦИЯ ОАО
“Р?????з”ПРОВЕРЯЕМЫЙ ПЕРИОД

С:1.01.2009 ПО:31.12.20091. О?е???е ???о ??ня ??????? и ??ня ????
Н?????е ???? ????ля ????р?? ?????З???е ?з??о ????ля,

?с. ?б.Д?я ? ???го ????ля %З???е ?я ???а ???о ??ня с??????и ?с. ?б.На
??? ??На ??ц

??С??? ? ?д123 456П??? (???) ? ???????я

В??? ? ???и (?з НДС)

3. С?? ?т??

4. К?и?л и ???ы465156

2282976

3773983

2426307731227

2757503

4396262

2946308598191,5

2520239,5

4085122,5

2686307,55

2

2

1029910

50405

81702

268631На о???? ??? ??ы 6.

– С??? ???? ??ня ??????? (?с. ?б.)

– О??? ?????о ???ия ? ???? (%)

– О??? ??е??? ???ия ? ???? (%)

– С??? ??е?е ??ня ??????? ? ??? ????ся ?????й (?с. ?б.)

– О????е ???ия (?с. ?б.)

107662= (29910+50405+81702+268631)/4

149,5 = (268631-107662)/107662

70=(29910-107662)/107662

66053,5=(50405+81702)/2

66054Е??й ???ь ??????? (?с. ?б.)66054У??? ??о?и (75% ? ??ня ???????),
(?с. ?б.) 49541 = 66054*75%2. О????? ??ня ??????? ???? с??й ???????
???аЗ???е ??? ???аСу?а, ?с. ?б.Д?я ??? в ?лю? ???а, %У??? ???????,
?????н?й ? ??ьям, ?с. ?б.На 01.01.

2009г.На 01.01.

2010г.На 01.01.

2009г.На 01.01.

2010г.На 01.01.

2009г.На 01.01.

2010г.1234567С??и ???О???е ????2098073268066455,660,93672640226,9Н??????
??????о5989046003201613,710568,69049,4Д????ая
??????ь38132744511910,110,16671,56671,5З??ы932011315882,531651,351981,6Д
???е ????3392653371138,97,75878,85086,2В?ю? ???а37739834396262С??и
???аУ???й ???л2842162842167,56,74954,14425,6Д????й
???л1604477160196642,536,42807324043,7Д?????е ??ы и
???ы954139105982025,324,11671215919К?????я
??????ь3142243592158,38,25482,45416,4В?ю? ???а37739834396262100,0100,03.
О????ия ??ня ??????? ????л? ??? о ???ях и ???хП????и ??? о ???ях и ???х
? 2009 ?дС??, ?с. ?б.Д?я ????ля в ???е ? ???и, %У??? ???????, ??????? ?
????лям, ?с. ?б.За п????й ?дЗа ???? ?дЗа ?е??-?й ?дЗа ??т-?й ?дЗа ?????
?дЗа ???? ?дВ??? ? ???и22829762757503100,0100,0П??? (???) ?
???50655874454622,2271466417835С?????? ????х
??г1776418201295777,8735139048219

П????л

(Д????, ???ь, Ф.И.О.) __________/А???? /”1″ ??а 2010г.П???л (Д????,
???ь, Ф.И.О.) _______/Р?-? ?????й ???? /” 2 ” ??а 2010 г.

Ур??ь ??????? ???ля?ся с ??ю ?е?и ?ия?я ????? ??? ? ????? ?????. Для э??
?? ???ы ???? ???? ??? ?????, ??у ???? ??????, ?????? ???ь ??с????и.

Н????е и ????? ???? ??ня ??????? ?????о ???ю?я ? ?е??о, ?э?? ?и ??о
?????, ??а ???? ??ня ??????? ??о 66053 ?с. ?б.

Е??м ???м ??????? ? – ОАО “Р?????з” ? ??? ??????й ??т??и ? 2008-2009 ?.
????ся 66053 ?с. ?б., с ???м ???? (75%) – 49541 ?с. ?б.

8. ОБЩИЙ ПЛАН АУДИТА
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0002d010400040000002d0103000c00000040092100f000000000000000010001005b002
c01040000002d010400040000002d0103000c00000040092100f00000000000000001005
6005b002d01040000002d010400040000002d0103000c00000040092100f000000000000
000010000005b008301040000002d010400040000002d0103000c00000040092100f0000
000000000000100a9005b008301040000002d010400040000002d0103000c00000040092
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50000000902000000020d000000320a86008b0101000400830179002c029700202407000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№№ п/пП????? ?? ??тП??д ????ияИ?????1А?ит ???? ???в6.03.10.А???2А?ит
?????? ?????7.03.10.Ас???т3А?ит МПЗ9.03.10 – 10.03.10А???, ????т4А?ит
???? ???в11.03.10Ау??р, ????т5А?ит ????12.03.10 – 15.03.10А???, ????т,
ю?????т6А?ит ????16.03.10А???, ????т, ю?????т7А?ит ???в17.03.10А???,
????т7А?ит ?????? ????18.03.10А????

П????л

(Д????, ???ь, Ф.И.О.) ________________ /А????/”1 ” ??а 2010 г.П???л
(Д????, ???ь, Ф.И.О.) ________/Р?-? ?????й ????/” 2 ” ??а 2010 г.

В ??м ??е ??? ?????? ???ы ??а, ?е???яю?е ????ую ???? ?я ОАО “Р?????з”.
Б?????? ??а и ????, ???е ????уют ?и я?яю?я, ???????и ?я ??? ? ?лю??. В
????и к ??м ???? ??????? ??а ??о ???и – ??????ые ???.

П? р????е ??? ??а ??та, ?лю?я ????ию ? ?????ях ?я????и, о ???я?? ??ью???
?????? и ?????, ???е ??????? ??а и ?????о ???ля – ??????? ????ия,
??????ая в ???х ?????: РД №1-РД №5, РД №7.

9. ПРОГРАММА АУДИТА

ПРОГРАММА АУДИТАРД №9ОРГАНИЗАЦИЯ ОАО “Р?????з”ПРОВЕРЯЕМЫЙ ???:

с 1.01.2009 ? 31.12.2009???т АУДИТА: О???е ????П????? п????и ?????
(??????й) ?????Н????ия ???И???? ????я ?????х ??????вМ??ы ????я ?????х
??????вП???-?? ??я ? ????? ????ыИ???-??1.С????а-?еУ???я в ?м, ?о ????
???? ???о ????ют ? ?? ?????я ??????й ?????; ???и о???х ???в ??????
?????? ???????Д???а ??и-???и ???? ???в; ?т ???и-???? ???? ???в; ?т ?
???? ???? ???в; ????е; ??а-???ыИ???????, ???, ????6.03.10А???2.П?? и
?я???? У???я в ?м, ?о ???ия?е ???? ???и ? ?н?е ???? ????, ?е ???? с
????и ????? ??????о ??????, ????ы ?????уют ???????м ??? и ? ?еют
?????йД???а ??и-п??? ???? ???в; ?т ???и-????, ????е; ??а-???ы, ?????е
????.И???????, ???, ?????-?е,6.03.10А???3. В??????У???я в ?м, ?о ?е ????
? ??у ???? ???в ??? в ?????ующ? ?р??Г??ая ??а, ???, П????е к ???????
???у, ???е ???? ? ??? 01, 02, 08, 20, 91, 001.И???????, ????, ??????е
????ы6.03.10Ау??р4. П???У???я в ?м, ?о ????уют ????? ???? ? ??? 01, 02,
001, ???ы и ??? ? ??у ????о ????? В Г??ую ??у и ??????ю ?????.Г??ая ??а,
???, П??ж?? к ??????? ???у, ???е ???? ? ??? 01, 02, 08, 20, 91,
001.И???????, ????, ??и???? ????ы6.03.10А???5. С????ая ???У???я в ?м, ?о
???? ???? ?????? в ??а???? ????? в ?лю? РФ.Г??ая ??а, ???, П????е к
??????? ???уП???т, ??????е ????ы6.03.10А??ор6.Т??е ????еУ???я в ?м, ?о
???? с ????и ???в?и ??????ы в ????х ???х ???н?х и ??о ????? в ????
???и???о ??а и ??????ю ??????т ???и-???? ???? ???в; ?т ? ???? ???? ???в;
???н?; ??а-???ы, ???е ???? ? ??? 01, 02, 08, 20, 91, 001.П???т,
И???????6.03.10А???7. П?????? и ????еУ???я в ?м, ?о ???? ???? и ? ????
?????? и ???? в ??????й ?????Г??ая к??, ???, П????е к ???????
???уИ???????, ????, ??????е ????ы6.03.10А???П????л

(Д????, ???ь, Ф.И.О.)______________________/А???/” 28 “???я 2010 г.П???л
(Д????, ???ь, Ф.И.О.)___________/ Р?-? ?????й ???? /”28 ” ???я 2010 г.

???т АУДИТА: У???й ???лП????? ????? ????? (??????й) ?????Н????ия
???И???? ????я ?????х ??????вМ??ы ???ния ?????х ??з????П????? ??я ?
????? ????ыИ?????1.С??????У???я в т?, ?о ???? ???л ???о ????ют ? ??
?????я ??????й ?????; ????ю ???нУ??, ??ы ????? 1, 3.У??й и ????? ??с
?????й, ???? ????? ?????, ????р???, ????12.03.10А????2. П?? и ?я????
(?я???с?а)У???я в ?м, ?о ???ия?е ???? ???и ? ??? ???? ???л, ?е ???? с
???? ??т?? ??????о ??????.У??, ??ы ????? 1, 3. П???? ??????? ???ия, ???е
???? ? ??у 80И???????, ???, ??????е,12.03.10А????3. В??????У???я в т?,
?о ?е ???? ? ????у ???? ??? в ?????ую?м ???еГ??ая ??а, ???, ???й ???р ?
??у 80.И???????, ????, ??????е ????ы12.03.10А????4. П???У???я в ?м, ?о
????уют ????? ???? ? ?е? 80, ???ы и ??? ? с?? ?а??? ????? В Г??ую ??у и
??а???ую ?????.Г??ая ??а, ???й ???р ? ??у 80.И???????, ??с?т, ??????е
????ы12.03.10А????5. С????ая ???У???я в ?м, ?о ???? ???л ?????? в
??а???? ????? в ?лю? РФ.Г??ая ??а, ???, ???? ??????? ???ияП???т, ??????е
????ы12.03.10А????6.Т??е ????еУ???я в ?м, ?о ???? с ???? ????м ??о ?????
в ???? ??????? ??а и ??????ю ?????Г??ая ??а, ???, ???? ??????? ???ия
?е?? ???р ? ??у 80 П???т, И??к???-?е12.03.10А????7. П?????? и ????еУ???я
в ?м, ?о ???? ???л и ?о ???? ?е????ы и ???? в ??????й ?????Г??ая ??а,
???, ??т ? ????и ????.И???????, ????, ??????е ????ы12.03.10А????

П????л

(Д????, ???ь, Ф.И.О.) _________________/А??ор/” 28″ ???я 2010 г.П???л
(Д????, ???ь, Ф.И.О.) ____________/ Р?-? ?????й ???? /”28 ” ???я 2010 г.

???т АУДИТА: В??? ? ??а? ??гП????? ????? ????? (??????й) ?????Н????ия
???И???? ????я ?????х ??????вМ??ы ????я ?????х ??????вП????? ??я ? ?????
????ыИ?????1.С??????У???я в т? ?о, ???а ????ю ???? в ????? ???ия?я,
????? ???в ?т.У??????? ????ы, ???? ????? ?я ????я в ??е ???? ? ???ию
??г, ???и ???, ???е ???? ? ??? 51, 76. 90. 91, 99 Б?????ая
?????И???????, ????, ??????е ????ы16.03.10А???, ????т2. П?ва и ?я????
(?я?????)У???я в ?м, ?о ???ия?е ???? ???и ? ???у, ?е ???? с ????? ???и
??????о ?????-?У??????? ????ы, ???? ????? ?я ????я в ??е о???й ? ???ию
??г, ???и ?н?в, ???е ???? ? ??? 51, 76. 90. 91, 99 Ин??????е, ????,
??????е ????ы16.03.10А???, ????т3. В??????У???я в т?, ?о ???а, ????ая в
????? д?????? ???? ???ият-?мУ????в??е ????ы, ???? ????? ?я ????я в ?е?
???? ? ???ию ??г, ???и ?н?в, ???е ???? ? ??? 51, 76. 90. 91, 99 Б?????ая
?????И???????, ????, ??????е ????ы16.03.10А???, ????т4. П???У???я в ?м,
?о ???а, ????ая в ????? ????я к ????у, а ? к ??ую?? ?р??У??ая ????

У??????? ????ы, ???? ????ем ?я ????я в ??е ???? ? о???ю ??г, ???и ???,
???е ??с?ы ? ??? 51, 76. 90. 91, 99 Б?????ая ?????И???????, ????,
??????е п????16.03.10А???, ????т5. С????ая ???У???я в ?м, ?о ???а в ????
???е ???? в ????? ???.???е ???? ? ??? 51, 76. 90. 91, 99 Б?????ая
??т??ьИ???????, ????, ??????е ????ы16.03.10А???, ????т6. П?????? и
????еУ???я в ?м ?о, ?я ?????ая ??р??я о ???е ????ю и ????о ?с??а в
????????е ???? ? ??? 51, 76. 90. 91, 99 Б?????ая ?????И???????, ????,
??????е ??е??16.03.10А???, ????т

П????л

(Д????, ???ь, Ф.И.О.) ______________________/А???/” 1 ” ??а 2010 г.П???л
(Д????, ??и?, Ф.И.О.) ____________/ Р?-? ?????й ???? /”1 ” ??а 2010 г.

П???? ??? я?я?ся ????м ??? ??а ?д?а и ????ля? ??й ????й ???? ????ия
?????х ????, ?????х ?я ?????? ????? ??а ???.

П???? ??? ????? ? ??ую?м ???? ?????ям ??а: – О???е ????;

– М?????-???????? ???;

– Д???е ????: ??а, ????е и ?лю?? ??а;

– Ф????е ???ия;

– В??к, ???? и ????ия ?о???;

– О??а ??а и ???ы с ????ом;

– Ф????й ????т и ??????я п???.

Н???е ??о ?????? ????и ?ф???и ?и ????? – ???: ???я ????, ????, ????е
????ы, ???? ?х?????о ??а, Г??ая ??а, ??????я ?????, ????я ?????. А?????
??????? ???ют: в ????? ????ия ????а ??? ???в ?????о ???ля и ???? ???? ?
????. В ????х ???иях ??????? ??т бы? ???? ??ю???? ??м ????ия ???? ???? ?
????.

Н???е ??? ???? ??а ? ?ия?ю ? ??????ь ????? ????? ОАО “Р?????з” ????ся –
????? ????т и ??????я ???и.

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