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Контрольно-аудиторский процесс и его стадии

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IEIENOA?NOAI IA?ACIAAIEss E IAOEE OE?AEIU

AeIIAOeEEE IAOeEIIAEUeIUE OIEAA?NEOAO

?AOA?AO

Ii aeenoeeieeia: «Aoaeeo»

Ia oaio: «Eiio?ieueii – aoaeeoi?neee i?ioeann e aai noaaeee».

Aeiiaoee 2007

Ieai.

1. Niaea?aeaiea eiio?ieueii-aoaeeoi?neiai i?ioeanna e aai noaaeee.

2. Ia?aiia/aeueiay (i?aaiecaoeeiiiay) noaaeey.

3. Enneaaeiaaoaeueneay noaaeey eiio?ieueii-aoaeeoi?neiai i?ioeanna.

4. Caaa?oathuay noaaeey (iaiauaiea e ?aaeecaoeey ?acoeueoaoia eiio?iey.)

5. Niaea?aeaiea eiio?ieueii – aoaeeoi?neiai i?ioeanna.

Oeiainiai – oicyenoaaiiue eiio?ieue e aoaeeo ai anao caaiueyo ia?iaeiiai
oicyenoaa, i?aaeaea anaai a aai iniiaiii caaia – i?aaei?eyoee,
inouanoaeyaony ioo?i i?iaaaeaiey ?aaecee oaiaoe/aneeo, auai?i/iuo,
nieioiuo, aoaeeoi?neeo e ae?oaeo eiio?ieueiuo i?iaa?ie n iiiiuueth
ii?aaeae?iiuo i?e?iia.

Eiio?ieueii-aoaeeoi?neee i?ioeann – yoi niaieoiiinoue i?aaiecaoeeiiiuo,
iaoiaee/aneeo e oaoie/aneeo i?e?iia, inouanoaeyaiuo n iiiiuueth
ii?aaeaeaiiuo i?ioeaaeo?.

I?aaieciaotho e iaiin?aaenoaaiii inouanoaeytho yoio i?ioeann
eiio?ieueii-aoaeeoi?neea iiae?acaeaeaiey, eiathueany a no?oeoo?a i?aaiia
oi?aaeaiey, ia eioi?ua aiceiaeaiu eiio?ieueiua ooieoeee ia
i?aaei?eyoeyo. Iacaaeneiue oeiainiai-oicyenoaaiiue eiio?ieue i?iaiaeeony
aoaeeoi?neeie oe?iaie.

Niaea?aeaiea ethaiai i?ioeanna oa?aeoa?ecoaony noaaeeyie aai
inouanoaeaiey e ninoieo ec n?aaenoa, i?aaeiaoia o?oaea e naiiai o?oaea.
Iiyoiio aaaeii i?aaeeueii ii?aaeaeeoue n?aaenoaa e i?aaeiaou o?oaea a
i?ioeanna aoaeeoa.

N?aaenoai o?oaea – yoi eino?oiaio, i?e iiiiue eioi?iai aoaeeoi?
aicaeaenoaoao ia i?aaeiao o?oaea. Ioiineoaeueii i?ioeanna aoaeeoa,
n?aaenoaii o?oaea yaeythony iaoiaee/aneea i?e?iu (yeiiiie/aneee aiaeec,
noaoenoe/aneea ?an/?ou, yeiiiieei-iaoaiaoe/aneea iaoiaeu,
eioi?iaoeeiiiia iiaeaee?iaaiea, yenia?oecu, enneaaeiaaiea ia?ae/iuo
aeieoiaioia, eiaaioa?ecaoeey, yenia?oiay ioeaiea, eaai?aoi?iue aiaeec,
ii?in).

I?aaeiao o?oaea – yoi oi, ia /oi iai?aaeaiu aeaenoaey aoaeeoi?a. A
caaeneiinoe io oiai, eaeoth ?aaioo ii auiieiyao (aoaeeoi?neay oe?ia), –
i?iaa?ea aeinoiaa?iinoe oeiainiaie io/?oiinoe, ieacaiea noauaeoai
oeiainiai-oicyenoaaiiie aeayoaeueiinoe ?acee/iuo oneoa, – aoaeao
eciaiyoueny iauaeo aoaeeoa.

Yeaiaioaie i?ioeanna aoaeeoa yaeythony iaoiaee/aneea i?e?iu, aeaenoaey
aoaeeoi?a, iauaeou aoaeeoa.

Aicaeaenoaea aoaeeoi?a i?e iiiiue ii?aaeae?iiuo iaoiaee/aneeo i?e?iia ia
iauaeo i?iaa?ee ii?aaeaeyao aoaeeoi?neea i?ioeaaeo?u, /a?ac eioi?ua
inouanoaeyaony aoaeeoi?neee i?ioeann.

Aeey iieiiai ?ane?uoey niaea?aeaiey aoaeeoi?neiai i?ioeanna iaiaoiaeeii
aeoaieia iiieiaiea nayce iaaeaeo aai yeaiaioaie. I?ioeaaeo?a aoaeeoa n
iaeiie noi?iiu ninoieo ec niaieoiiinoe iaoiaee/aneeo i?e?iia, a n
ae?oaie – ec iaiin?aaenoaaiiuo aeaenoaee aoaeeoi?a.

A aoaeeoi?neoth i?ioeaaeo?o iiaeao aoiaeeoue iaeei, aeaa eee aieaa
iaoiaee/aneeo i?e?iia, eioi?ua eniieuecotho a ii?aaeae?iiie
iineaaeiaaoaeueiinoe. Iiaeai? i?ioeaaeo? a i?ioeanna aoaeeoa a eaaeaeii
eiie?aoiii neo/aa ii?aaeaeyao ?ac?aaioaiiay aoaeeoi?ii iaoiaeeea,
ioia?aaeaaiay a i?ia?aiia i?iaa?ee.

Anyeee aeeiaie/aneee i?ioeann, naycaiiue n eniieueciaaieai n?aaenoa e
i?aaeiaoia o?oaea, a oaeaea naiiai o?oaea, ninoieo ec i?aaiecaoeeiiiie,
oaoiieiae/aneie e caaa?oathuae noaaeee. Aeey eiio?ieueii-aoaeeoi?neiai
i?ioeanna oaeeie noaaeeyie yaeythony: i?aaiecaoeeiiiay,
enneaaeiaaoaeueneay, iaiauaiey e ?aaeecaoeee ?acoeueoaoia eiio?iey.

Aiiaua, n?aaee ioa/anoaaiiuo e ca?oaaaeiuo aaoi?ia iao aaeeiiai
iiaeoiaea e eco/aieth noaaeee aoaeeoi?neiai i?ioeanna. Iaeie aaoi?u,
oa?aeoa?ecoy i?ioeann aoaeeoa, ?anniao?eaatho aai noaaeee, ae?oaea –
yoaiu, a iaeioi?ua – iaeie e oa aea iiiyoey iacuaatho noaaeeyie
(yoaiaie). Noaaeey – yoi ia?eiae, eioi?ue ii?aaeaeyao noaiaiue ?acaeoey
/aai-eeai, oaco ?acaeoey, a neiai yoai – ioaeaeueiue iiiaio, noaaeey.

Eae naeaeaoaeuenoaotho enneaaeiaaiey aeayoaeueiinoe aoaeeoi?neeo oe?i
Oe?aeiu, aoaeeo i?aeoe/anee inouanoaeyaony iinea ninoaaeaiey aiaeiaie
io/?oiinoe a oa/aiea ei?ioeiai ia?eiaea a?aiaie. Iiyoiio ?acaeoea
aoaeeoi?neie aeayoaeueiinoe iaiin?aaenoaaiii aeeyao ia ii?aaeaeaiea
yoaiia aoaeeoi?neiai i?ioeanna.

A yeiiiie/aneie eeoa?aoo?a iao aaeeiiai iiaeoiaea e a ii?aaeaeaiee
eiee/anoaa noaaeee, e eo iacaaiee. Iaeaieaa /anoi niaoeeaeenou
?anniao?eaatho i?ioeann aoaeeoa n oi/ee c?aiey ia?eiaea aai auiieiaiey,
oi anoue noaaeee, e auaeaeytho neaaeothuea:

– ia/aeueiay (i?aaiecaoeeiiiay)

– enneaaeiaaoaeueneay

– caaa?oathuay (iaiauaiea e ?aaeecaoeey ?acoeueoaoia eiio?iey)

I?aaiecaoeeiiiay noaaeey aeeth/aao a naay auai? iauaeoa aoaeeoa e aai
i?aaiecaoeeiiii iaoiaee/aneoth iiaeaioiaeo.

Auai? iauaeoa aoaeeoa ninoieo a onoaiiaeaiee ia?aii/a??aeiinoe iauaeoa
i?iaa?ee, o.a. i?aaei?eyoey, eioi?ia a ieaia i?iaaaeaiey aoaeeoa
aeeeoaeueiinoueth iaae?aaeceiiiiai ia?eiaea aeieaeii iiaeaa?aaoueny
eiiieaeniiio aoaeeoo eee eiio?ieueiie i?iaa?ea, ioaeaeueiua iieacaoaee
aai aeayoaeueiinoe (iaauiieiaiea ainoaea?noaaiiiai caeaca,
ia?aioaaaeueiay ?aaioa, iaiaania/aiea nio?aiaiey oeaiiinoae e ae?.)
iaoneaaeeaatho iio?aaiinoue a iaioeiaeiuo eiio?ieueiuo aeaenoaeyo.
Enoiaey ec oa?aeoa?a aeayoaeueiinoe i?aaei?eyoey, niaea?aeaiey eiio?iey
ii?aaeaeytho iio?aaiinoue a niaoeeaeenoao, eioi?uo neaaeoao i?eaea/ue ec
aiia?aoa i?aaei?eyoey i?e aioo?aiiai aoaeeoa aeey auiieiaiey
eiio?ieueii-aoaeeoi?neiai i?ioeanna, o.a. oi?ie?otho a?eaaaeo
eiio?ie??ia. Iinea yoiai ecaea?ony i?aaiecaoeeiiii-?anii?yaeeoaeueiue
aeieoiaio – i?eeac, ?anii?yaeaiea ?oeiaiaeeoaey i?aaiecaoeee. A yoii
aeieoiaioa oeacuaatho iaeiaiiaaiea i?aaei?eyoey, eioi?ia eiio?iee?otho,
aeae aoaeeoa, ia?eiae, ca eioi?ue i?iaa?ytho aai aeayoaeueiinoue,
oaieeeth, eiy, io/anoai, aeieaeiinoue eaaeaeiai /eaia aoaeeoi?neie
a?eaaaeu, n?ie i?iaaaeaiey aoaeeoa. ?oeiaiaeeoaeai aoaeeoi?neie
a?eaaaeu, eae i?aaeei, iacia/atho ?aaioieea eiio?ieueii-aoaeeoi?neie
neoaeau, eiathuaai niaoeeaeueiia ia?aciaaiea e i?aeoe/aneee iiuo
eiio?ieueiie ?aaiou.

I?aaiecaoeeiiii-iaoiaee/aneay iiaeaioiaea aoaeeoa ia/eiaaony n
ii?aaeaeaiey ninoiyiey yeiiiieee iauaeoa aoaeeoa. A?eaaaea aoaeeoi?ia
aei auacaea ia iauaeo eiio?iey eco/aao ieaiu i?iecaiaenoaaiiie e
oeiainiai-oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey e auiieiaiey eo ca
eiio?iee?oaiue ia?eiae. Aeey yoiai eae enoi/ieee eioi?iaoeee
eniieuecotho i?iecaiaenoaaiii – oeiainiaue ieai (aecian-ieai)
yeiiiie/aneiai e nioeeaeueiiai ?acaeoey, aiaeiaoth e ia?eiaee/aneoth
aooaaeoa?neoth e noaoenoe/aneoth io/?oiinoue, aeo i?aaeuaeouae
eiio?ieueiie i?iaa?ee e ?aoaiey ii iae, aeieoiaiou oaiaoe/aneeo
ianeaaeiaaiee, i?iaa?ie, ?acee/iuo neoaeaaiuo ianeaaeiaaiee e i?eiyouo
ii iei ?aoaiee. Aiaeece?otho oeiainiaia ninoiyiea i?aaei?eyoey,
nio?aiiinoue aai nianoaaiiinoe, ?an/?oii-e?aaeeoiua ioiioaiey,
ieaoaaeaniiniaiinoue, ?aoaiey auoanoiyuaai i?aaia oi?aaeaiey ii
i?aaenoaaeaieyi i?aaiia ainoaea?noaaiiiai eiio?iey, caia/aiey
o/?aaeaeaiee aaieia, iaeiaiauo i?aaiia ii aii?inai eo eiiiaoaioeee.
Eco/atho e aiaeece?otho oaeaea ae?oaoth eioi?iaoeeth i aeayoaeueiinoe
i?aaei?eyoey ca eiio?iee?oaiue ia?eiae.

Ia iniiaaiee eco/aiey yeiiiieee i?iaa?yaiiai i?aaei?eyoey ?oeiaiaeeoaeue
a?eaaaeu aoaeeoi?ia ?ac?aaaouaaao i?ia?aiio aoaeeoa, eioi?ue
ooaa?aeaeaao ?oeiaiaeeoaeue i?aaiecaoeee, iacia/eaoee aoaeeo. A iae
oeacuaatho iauaeo eiio?iey, aai niaea?aeaiea e iineaaeiaaoaeueiinoue
i?iaa?ee, ia?eiaeu aeey auai?i/iiai e nieioiiai eiio?iey e o.i. Iioii
auae?atho iaoiaeeeo aoaeeoa – ii?aaeaeytho iaoiaee/aneea i?e?iu e
eiio?ieueii-aoaeeoi?neea i?ioeaaeo?u, i?eiaiaiea eo i?e i?iaa?ea
?acee/iuo iauaeoia eiio?iey, eniieueciaaiea n?aaenoa au/eneeoaeueiie
oaoieee e o.ae. Eiie?aoece?otho yoe aii?inu i?e ?ac?aaioea ieai-a?aoeea
aoaeeoa, eioi?ue i?aaeoniao?eaaao onoaiiaeaiea n?iea i?iaa?ee eaaeaeiai
iauaeoa (?acaeaea, oaiu) e eniieieoaeae, enoiaey ec iauaai n?iea
i?iaaaeaiey aoaeeoa. Anee i?iaiaeeony aoaeeo e?oiiiai iauaaeeiaiey,
i?aaei?eyoey, eiioea?oa, aeoeeiia?iiai iauanoaa aieueoei ninoaaii
a?eaaaeu aoaeeoi?ia, oi cao?aou a?aiaie oeaeaniia?acii ?ann/eouaaoue n
iiiiuueth naoaaiai a?aoeea, a eioi?ii iiaeii i?aaeoniio?aoue
ia?aeeaeueiia auiieiaiea ?aciuo eiio?ieueii-aoaeeoi?neeo i?ioeaaeo? n
oai, /oiau caaa?oeoue eiio?ieueii-aoaeeoi?neee i?ioeann a
caieaie?iaaiiue n?ie.

Caaa?oaaony i?aaiecaoeeiiii-iaoiaee/aneay iiaeaioiaea aoaeeoa aei
auacaea ia eiio?iee?oaiia i?aaei?eyoea ninoaaeaiea ?aai/aai ieaia
aoaeeoi?a, aaea eaaeaeue eniieieoaeue ii auaeaeaiiiio aio ?oeiaiaeeoaeai
a?eaaaeu iauaeoo e n?ieo caaa?oaiey eiio?iey onoaiaaeeaaao
i?iiaaeooi/iua eioa?aaeu a?aiaie e yeaiaiou auiieiyaiuo ?aaio.

Oaeea i?aaiecaoeeiiiua i?ioeaaeo?u auiieiythony i?e aioo?aiiai aoaeeoa,
eioi?ue i?iaiaeeony ia i?aaei?eyoee auoanoiyuei i?aaiii oi?aaeaiey.

I?aaiecaoeeiiiua i?eioeeiu aiaoiaai aoaeeoa, eioi?ue i?iaiaeyo
iacaaeneiua aoaeeoi?neea oe?iu, aiaeiae/iu, ia?aie/eaathony eeoue e?oaii
aii?inia, iinoaaeaiiuo caeac/eeii ia aai ?aoaiea, a?aiaiai i?iaaaeaiey e
o.i.

Enneaaeiaaoaeueneay noaaeey eiio?ieueii-aoaeeoi?neiai i?ioeanna
inouanoaeyaony aoaeeoi?aie iaiin?aaenoaaiii ia iauaeoa aoaeeoa –
i?aaei?eyoee. Ninoieo yoa noaaeey ec aeaoo yoaiia:
i?aaeunneaaeiaaoaeueneiai e enneaaeiaaoaeueneiai.

I?aaeunneaaeiaaoaeueneee yoai aeeth/aao ?yae i?ioeaaeo?
i?aaiecaoeeiiiiai oa?aeoa?a, iai?aaeaiiuo ia nicaeaiea iaiaoiaeeiuo
oneiaee aeey ea/anoaaiiiai i?iaaaeaiey aoaeeoa a onoaiiaeaiiua n?iee.

Enneaaeiaaoaeueneee yoai – yoi auiieiaiea eiio?ieueii-aoaeeoi?neeo
i?ioeaaeo? ii i?iaa?ea i?iecaiaenoaaiiie e oeiainiai-oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoey n iiiiuueth ?acee/iuo iaoiaeia e n?aaenoa.

Caaa?oathuay noaaeey eiio?ieueii-aoaeeoi?neiai i?ioeanna
i?aaeoniao?eaaao iaiauaiea e ?aaeecaoeeth ?acoeueoaoia eiio?iey –
nenoaiaoecaoeeth iaaeinoaoeia a aeayoaeueiinoe eiio?iee?oaiiai
i?aaei?eyoey, eiaaea a?oiie?otho e neioace?otho auyaeaiiua iaaeinoaoee a
o?iiieiae/aneie iineaaeiaaoaeueiinoe eo inouanoaeaiey, nenoaiaoece?otho
ia?ooaiey ii?iaoeaii-i?aaiauo aeoia a oeiainiai-oicyenoaaiiie
aeayoaeueiinoe ii yeiiiie/aneiio niaea?aeaieth, a oaeaea ii ianoai
aicieeiiaaiey e oic?an/aoiie ioaaonoaaiiinoe ca ia?ooaiey, aneaaenoaea
/aai nianoaaiieeo iaian?i oua?a. Auyaeaiiua e na?oiie?iaaiiua
iaaeinoaoee a oicyenoaaiiie aeayoaeueiinoe iaiauatho e eceaaatho a
aoaeeoi?neii caeeth/aiee, eioi?ia iaaiaa?eaaaony n aeoeeiia?aie,
o/?aaeeoaeyie, ?ac?aaaouaatho i?ioeeaeoe/aneea ia?u ii
i?aaeoi?aaeaeaieth iaaeinoaoeia a aeaeueiaeoae aeayoaeueiinoe
i?aaei?eyoey.

Neaaeiaaoaeueii, eiio?ieueii-aoaeeoi?neee i?ioeann yaeyaony nenoaiiui
aeeyieai ia noauaeo i?aaei?eieiaoaeueneie aeayoaeueiinoe n oeaeueth a?
iioeiecaoeee ii?iaoeaii-i?aaiaiai ?aaoee?iaaiey a oneiaeyo ?uii/iuo
ioiioaiee.

Noaaeee i?ioeanna aoaeeoi?neie i?iaa?ee a cia/eoaeueiie noaiaie caaeneo
io o?iaiy aoaeeoa e iiaeoiaeia e iaio: iiaeoaa?aeaeathuee;
nenoaiii-i?eaioe?iaaiiue; aoaeeo, aace?othueeny ia ?enea. A
iiaeoaa?aeaeathuai aoaeeoa iniiaiia aieiaiea oaeaeyaony ?aano?ai e
aeieoiaioai. Nenoaiii-i?eaioe?iaaiiue iiaeoiae e aoaeeoo aea?o
aiciiaeiinoue aoaeeoo iaaethaeaoue ca nenoaiaie, eiio?iee?othueie
iia?aoeee. I?e aoaeeoa, aace?othuainy ia ?enea, aoaeeoi? i?eaioe?iaai ia
ethaeae, eioi?ua eiio?iee?otho nenoaio. Iiyoiio a oneiaeyo
nenoaiii-i?eaioe?iaaiiiai aoaeeoa neaaeoao auaeaeeoue ioaeaeueiui yoaiii
eco/aiea e ioeaieo nenoaiu o/aoa e aioo?aiiaai eiio?iey, a i?e aoaeeoa,
iniiaaiiii ia ?enea, – ioeaieo aoaeeoi?neiai ?enea, io aaee/eiu eioi?iai
caaeneo a?aiy, iau?i aoaeeoi?neie i?iaa?ee e noieiinoue oneoa.

Eiae/aneay iineaaeiaaoaeueiinoue ia?ainoaiaiiuo aeaenoaee aoaeeoi?a
iicaieyao auaeaeeoue noaaeee e yoaiu aoaeeoi?neiai i?ioeanna,
i?eaaae?iiua a oaaeeoea 1:

Oaaeeoea 1. – Noaaeee i?ioeanna aoaeeoi?neie i?iaa?ee ia ?aciuo yoaiao
aai ?acaeoey.

Noaaeee i?ioeanna aoaeeoi?neie i?iaa?ee a oneiaeyoiiaeoaa?aeaeathuaai
aoaeeoanenoaiii-i?eaioe?iaaiiiai aoaeeoaaoaeeoa, aace?othuaainy ia
?enea1. Ia/aeueiay noaaeey1.1.Auai? noauaeoa aoaeeoa, iciaeiieaiea n aai
aecianii e ninoiyieai o/?oa.

1.2.Iciaeiieaiea n onoaaii, onoaaiuie aeieoiaioaie e i?aaiauie
iaycaoaeuenoaaie eeeaioa

1.3.Ii?aaeaeaiea iauaia ?aaio, niaeaniaaiea noiiu iieaou e ninoaaeaiea
aeiaiai?a

1.4.Ninoaaeaiea ieaia e ?aai/ae i?ia?aiiu aoaeeoa1.1.Auai? noauaeoa
aoaeeoa, iciaeiieaiea n aai aecianii e ninoiyieai o/?oa.

1.2.Iciaeiieaiea n onoaaii, onoaaiuie aeieoiaioaie e i?aaiauie
iaycaoaeuenoaaie eeeaioa

1.3.Ii?aaeaeaiea iaae?aeiinoe nenoaiu o/?oa e aioo?aiiaai eiio?iey

1.4.Ii?aaeaeaiea iauaia ?aaio, niaeaniaaiea noiiu iieaou e ninoaaeaiea
aeiaiai?a

1.5.?ac?aaioea ieaia e i?ia?aiiu aoaeeoa

1.1.Auai? noauaeoa aoaeeoa, iciaeiieaiea n aai aecianii e ninoiyieai
o/?oa.

1.2.Iciaeiieaiea n onoaaii, onoaaiuie aeieoiaioaie e i?aaiauie
iaycaoaeuenoaaie eeeaioa.

1.3.Ii?aaeaeaiea iaae?aeiinoe nenoaiu o/?oa e aioo?aiiaai eiio?iey.

1.4.Ioeaiea aaee/eiu aoaeeoi?neiai ?enea e aai yeaiaioia.

1.5.Ii?aaeaeaiea iauaia ?aaio,niaeaniaaiea noiiu iieaou, ninoaaeaiea
aeiaiai?a

1.6.?ac?aaioea ieaia e i?ia?aiiu aoaeeoa2. Noaaeey
enneaaeiaaiey2.1.I?iaa?ea oicyenoaaiiuo iia?aoeee e o/?oiuo caienae

2.2.Ei??aeoe?iaea ieaia e ?aai/ae i?ia?aiiu

2.3.I?iaa?ea (aiaeec) oeiainiaie io/aoiinoe 2.1.Eco/aiea oicyenoaaiiuo
iia?aoeee, oanoe?iaaiea eiio?ieueiuo iiiaioia eee i?iaa?ea o/?oiuo
caienae.

2.2.Ei??aeoe?iaea ieaia e ?aai/ae i?ia?aiiu

2.3.I?iaa?ea (aiaeec) oeiainiaie io/aoiinoe2.1.Eco/aiea oicyenoaaiiuo
iia?aoeee, oanoe?iaaiea eiio?ieueiuo iiiaioia eee i?iaa?ea o/?oiuo
caienae.

2.2.Ei??aeoe?iaea ieaia e ?aai/ae i?ia?aiiu

2.3.I?iaa?ea (aiaeec) oeiainiaie io/aoiinoe3. Caaa?oathuay
noaaeey3.1.Ioeaiea (aiaeec) ?acoeueoaoia i?iaa?ee

3.2.Iaienaiea io/?oa, iiaeaioiaea i?aaeeiaeaiee, iciaeiieaiea n ieie
caeac/eea

3.3.Ninaaeaiea aoaeeoi?neiai caeeth/aiey e aeoa auiieiaiey
?aaio3.1.Ioeaiea (aiaeec) ?acoeueoaoia i?iaa?ee

3.2.Iaienaiea io/?oa, iiaeaioiaea i?aaeeiaeaiee, iciaeiieaiea n ieie
caeac/eea

3.3.Ninaaeaiea aoaeeoi?neiai caeeth/aiey e aeoa auiieiaiey
?aaio3.1.Ioeaiea (aiaeec) ?acoeueoaoia i?iaa?ee

3.2.Iaienaiea io/?oa, iiaeaioiaea i?aaeeiaeaiee, iciaeiieaiea n ieie
caeac/eea

3.3.Ninaaeaiea aoaeeoi?neiai caeeth/aiey e aeoa auiieiaiey ?aaio

Ia?aui yoaiii ia ia/aeueiie noaaeee yaeyaony auai? noauaeoa aoaeeoi?neie
i?iaa?ee, iciaeiieaiea n aai aecianii e ninoiyieai o/aoa. Yoio yoai
oa?aeoa?ai aeey anao i?aaiecaoeeiiii-iaoiaee/aneeo iiaeoiaeia e aoaeeoo.
Ioa/anoaaiiay i?aeoeea iieacuaaao, /oi auai? noauaeoa i?iaa?ee
i?aeiouanoaaiii inouanoaeytho naie aoaeeoi?u eee aoaeeoi?neea oe?iu
/a?ac ?aeeaio, iauyaeaiey a ia?eiaee/aneeo ecaeaieyo, ?aaeei,
oaeaaeaeaiea. Ca?oaaaeiua aoaeeoi?neea oe?iu aeey auai?ia oe?i eeeaioia
eniieuecotho eenou-iaycaoaeuenoaa. Aoaeeoi?u ioi?aaeytho
eenou-iaycaoaeuenoaa ia ?aciua i?aaei?eyoey e i?aaiecaoeee, aaea
ia?a/eneytho naie oneoae, iaycaoaeuenoaa aoaeeoi?a e aai
ioaaonoaaiiinoue. Iinea ioaaoa eeeaioa ia eeno-iaycaoaeuenoai n
i?eaeaoaieai aeey aoaeeoa i?aaenoaaeoaeue aoaeeoi?neie oe?iu auacaeaao
ia ianoi i?iaa?ee.

Ia yoii yoaia aaaeii iciaeiieony n eioi?iaoeeae i aeciana eeeaioa,
eioi?ay iaiaoiaeeia aeey i?aaeeueiiai oieeiaaiey aeieacaoaeuenoa,
iieo/aiiuo a i?ioeanna aoaeeoa. Ciaiea aeciana eeeaioa o?aaoao io
aoaeeoi?a iiae?iaiiai eco/aiey aeaeia aeayoaeueiinoe, io?aneaauo
iniaaiiinoae i?aaiecaoeee e oaoiieiaee i?iecaiaenoa. Io?aneaaua
iniaaiiinoe ioaeaeueiuo aeaeia aeayoaeueiinoe noauaeoia i?iaa?ee
nouanoaaiii aeeytho ia i?aaiecaoeeth o/aoa. E?iia oiai, aoaeeoi?
aeieaeai oi?ioi aeaaeaoue ii?iaoeaiie aacie, eioi?ay ?aaoee?oao
aeayoaeueiinoue e nenoaio o/aoa i?aaei?eyoee ?aciuo io?aneae ia?iaeiiai
oicyenoaa.

Eco/aiea aeciana eeeaioa aeaao aoaeeoi?o aiciiaeiinoue aua?aoue
i?aaeeueiia iai?aaeaiea i?e i?iaa?ea i?aaei?eyoey, eioi?ia iaeiia?aiaiii
caieiaaony ianeieueeeie aeaeaie (iai?eia?, i?iecaiaenoaii, oi?aiaeae,
no?ieoaeuenoaii e ae?.)

Ia ae?oaii yoaia ia/aeueiie noaaeee i?ioeanna aoaeeoi?neie i?iaa?ee
niaoeeaeeno ciaeiieony n onoaaii i?aaei?eyoey, aai onoaaiuie
aeieoiaioaie e i?aaiauie iaycaoaeuenoaaie. I?iaa?ea, eiaaea e eai
ca?aaeno?e?iaaii i?aaei?eyoea ninoaa o/?aaeeoaeae, ii aeieaeai ia?aoeoue
iniaia aieiaiea ia i?aaeiao e aeaeu aeayoaeueiinoe, eioi?ua
i?aaeoniio?aiu onoaaii. An? yoi i?e aeaeueiaeoae i?iaa?ea aeaao
aiciiaeiinoue ii?aaeaeeoue caeiiiinoue inouanoaeaiey oao eee eiuo
oicyenoaaiiuo iia?aoeee. Aaaeii oaeaea i?ieiio?iee?iaaoue iaee/ea
eeoeaicee ia aeaeu aeayoaeueiinoe e ?aaeecaoeeth ioaeaeueiuo aeaeia
oiaa?ia.

A oneiaeyo iiaeoaa?aeaeathuaai aoaeeoa, eae naeaeaoaeuenoaoao
ioa/anoaaiiay i?aeoeea, ca iineaaeiea aiaeu aieueoeinoai aoaeeoi?ia
ia?aie/eaathony oieueei iaci?iui eco/aieai ninoiyiey aooaaeoa?neiai
o/?oa.

Aoaeeoi? aeieaeai enneaaeiaaoue e eco/eoue nenoaio aooaaeoa?neiai o/aoa
e aioo?aiiaai eiio?iey eeeaioa aeey oiai, /oiau iiiyoue, eae aioiaeony
aooaaeoa?neay eioi?iaoeey, e eiaoue iieiia i?aaenoaaeaiea i iaaeaaeiinoe
ii?aaeaeaiiuo nenoai.

Nenoaia aioo?eoicyenoaaiiiai eiio?iey iiaeao aeaaaoue iaaeaaeioth
oeiainiaoth eioi?iaoeeth, iaania/eaaoue nio?aiaiea aeoeaia noauaeoa
i?iaa?ee. Anee o eeeaioa aeinoaoi/ii iaaeaaeiay nenoaia aioo?aiiaai
eiio?iey, oi ?ene eiio?iey aoaeao iacia/eoaeueiui, a eiee/anoai
aoaeeoi?neeo aeieacaoaeuenoa iaiueoei, /ai i?e neaaii aioo?aiiai
eiio?iea. E?iia yoiai, ioeaiea aioo?aiiaai eiio?iey e ?enea aeaao
aiciiaeiinoue aoaeeoi?o auyaeyoue eiio?ieueiua iiiaiou e nieaeaao
aa?iyoiinoue auyaeaiey iaee/ey ioeaie.

Enneaaeiaaiea nenoaiu o/aoa, ioeaieo aioo?aiiaai eiio?iey e ?enea
aoaeeoi? inouanoaeyao i?e iiiiue eco/aiey i?aaiecaoeeiiiuo no?oeoo?,
aeieaeiinoiuo eino?oeoeee i?aaei?eyoey, aanaae n ?oeiaiaenoaii e
?aaioieeaie eeeaioa, iciaeiieaiea n aeieoiaioiiai?ioii, iaaethaeaiea ca
?aaioie iaiaaeaea?ia e aioo?aiieo aoaeeoi?ia e o.i.

Iniiaiay oeaeue ioeaiee nenoaiu aioo?aiiaai eiio?iey i?aaei?eyoey –
nicaeaiea iniiau aeey ieaie?iaaiey aoaeeoa e ii?aaeaeaiey a?aiaie e
iauaia aoaeeoi?neeo i?ioeaaeo?, a oaeaea noiiu iieaou ca
i?aaeinoaaeaiiua oneoae.

Neaaeiaaoaeueii, eiae/ii ii?aaeaeeoue iauai ?aaio, niaeaniaaiea noiiu
iieaou e ninoaaeaiea aeiaiai?a eae ioaeaeueiiai yoaia i?ioeanna aoaeeoa.

Aeiaiai? aoaeeoi?neie i?iaa?ee niaea?aeeo ia oieueei aeaeu oneoa, a?aiy
aai i?iaaaeaiey, noiio iieaou, ii e iaycaoaeuenoaa e i?aaa eae
eniieieoaey, oae e caeac/eea.

Ninoaaeaiea ieaia e ?aai/ae i?ia?aiiu yaeyaony caaa?oathuei yoaiii
i?ioeanna aoaeeoa. A INA 300 «Ieaie?iaaiea» ii?aaeaeaii, /oi
ieaie?iaaiea aeieaeii i?aaeoniao?eaaoue:

– ciaiea aeciana e eeeaioa

– iiieiaiea nenoaiu aooaaeoa?neiai o/aoa

– ?ene e nouiinoue

– oa?aeoa?, a?aiy e iauai i?ioeaaeo?

– eii?aeeiaoeey, ?oeiaiaenoai iaaeci? e i?iaa?ea

– ae?oaea aniaeou.

Aeey auiieiaiey ieaia aoaeeoa n o/aoii eioi?iaoeee, iieo/aiiie ia
i?aaeuaeoueo yoaiao i?ioeanna aoaeeoi?neie i?iaa?ee, aoaeeoi? a
ienueiaiiie oi?ia ninoaaeyao ?aai/oth i?ia?aiio. A ia? aoiaeeo ia?a/aiue
eiie?aoiuo i?ioeaaeo?, iai?aaeaiiuo ia auyaeaiea aeieacaoaeuenoa i
aeinoiaa?iinoe eioi?iaoeee i oeiainiaie io/aoiinoe i?aaei?eyoee. A
i?ia?aiia ii?aaeaeaiu aoaeeoi?neea caaeaiey aeey eaaeaeiai iai?aaeaiey
enneaaeiaaiey, e iia iiaeao neoaeeoue eino?oeoeeae aeey ieaaeoeo
aoaeeoi?ia e eniieueciaaoueny eae niinia eiio?iey ca naiaa?aiaiiinoueth
e ea/anoaii auiieiaiiuo eie ?aaio.

Ia noaaeee enneaaeiaaiey a oneiaeyo iiaeoaa?aeaeathuaai aoaeeoa
oeaeaniia?acii auaeaeeoue oaeea yoaiu i?ioeanna:

· i?iaa?ea oicyenoaaiiuo iia?aoeee e o/aoiuo caienae

· ei??aeoe?iaea ieaia e ?aai/ae i?ia?aiiu

· i?iaa?ea (aiaeec) oeiainiaie io/aoiinoe, nai? aoaeeoi?neeo
aeieacaoaeuenoa.

Aeey nenoaiii-i?eaioe?iaaiiiai aoaeeoa e aoaeeoa, aace?othuaainy ia
?enea eniieuecotho iaeeiaeiaua iacaaiey yoaiia (e?iia ia?aiai). Anee a
oneiaeyo iiaeoaa?aeaeathuaai aoaeeoa aeey ia?aiai yoaia noaaeee
enneaaeiaaiey i?aaeeaaaaony iacaaiea «i?iaa?ea oicyenoaaiiuo iia?aoeee e
o/aoiuo caienae», oi a oneiaeyo nenoaiii-i?eaioe?iaaiiiai aoaeeoa e
aoaeeoa, aace?othuaainy ia ?enea, – «eco/aiea oicyenoaaiiuo iia?aoeee e
o/aoiuo caienae» eee «oanoe?iaaiea eiio?ieueiuo iiiaioia». Yoi eiaao
nai? iauyniaiea. Anee i?e oneiaee ioeaiee aioo?aiiaai eiio?iey e
aoaeeoi?neiai ?enea auyaeaii, /oi o?iaaiue ?enea ieceee, oi, aiciiaeii
aeinoaoi/ii ia?aie/eoueny oanoe?iaaieai oieueei eiio?ieueiuo iiiaioia.
Anee ?ene aioo?aiiaai eiio?iey aunieee, – oeaeaniia?acii inouanoaeyoue
i?iaa?eo oicyenoaaiiuo iia?aoeee e o/aoiuo caienae, o.a. i?iaa?youe
ia?ae/iua aeieoiaiou, o/aoiua caiene iiae?iaiaa.

Yoai ei??aeoe?iaee ieaia e ?aai/ae i?ia?aiiu i?aaeoniio?aii INA, aaea
oeacaii, /oi iie aeieaeiu ninoaaeyoueny e ei??aeoe?iaaoueny (i?e
iaiaoiaeeiinoe) a ia?eiae i?iaaaeaiey aoaeeoa. Ei??aeoe?iaea ieaia e
aianaiea ii?aaeaeaiiuo eciaiaiee a ?aai/oth i?ia?aiio inouanoaeyaony ia
noaaeee enneaaeiaaiey, o.a. nai?a aeieacaoaeuenoa, aneaaenoaea
iauaeoeaiuo e noauaeoeaiuo i?e/ei. ?aoaiea i aianaiee eciaiaiee a ieai e
i?ia?aiio aoaeeoa i?eieiaao ?oeiaiaeeoaeue aoaeeoi?neie oe?iu eee
aoaeeoi?ia. Ia caaa?oathuai yoaia enneaaeiaaoaeueneie noaaeee iniiaiie
caaea/ae yaeyaony iieo/aiea aeinoaoi/iiai iauaia aoaeeoi?neeo
aeieacaoaeuenoa aeey ii?aaeaeaiey oiai, ianeieueei iauaeoeaii
ioia?aaeaii ioia?aaeaiea ioaeaeueiuo n/aoia a aaeaina e ae?oaeo oi?iao
oeiainiaie io/aoiinoe. Oa?aeoa? e iauai yoie ?aaiou caaeneo
aeieacaoaeuenoa, auyaeaiiuo ia i?aaeuaeoueo yoaiao.

Aeey auiieiaiey caaeaiee ia yoaia i?iaa?ee (aiaeeca) oeiainiaie
io/aoiinoe a i?aeoeea aoaeeoa eniieuecotho aiaeeoe/aneea i?ioeaaeo?u e
i?ioeaaeo?u i?iaa?ee ioaeaeueiuo noaoae aaeaina. E aiaeeoe/aneei
i?ioeaaeo?ai ioiinyony:

§ aiaeec niioiioaiee ?acee/iuo oeiainiauo (eee oeiainiauo e
iaoeiainiauo) iieacaoaeae;

§ n?aaiaiea oaeoe/aneeo aeaiiuo n ieaiiauie eee n aiaeiae/aneeie ca
i?aaeuaeouea aiaeu;

§ n?aaiaiea ioaeaeueiuo iieacaoaeae n niioaaonoaothueie iieacaoaeyie
aiaeiae/iuo i?aaei?eyoee eee n?aaeiaio?aneaauie;

§ ii?aaeaeaiea ioeeiiaiee;

§ oaeoi?iue, eee ?aa?anneiiiue aiaeec.

Anee a i?ioeanna aiaeeca oeiainiaie io/aoiinoe aoaeeoi? auyaeo
nouanoaaiiua ioeeiiaiey io i?aaeaeaeaiiuo, oiaaea noieo i?eaaaiooue e
aeiiieieoaeueiui i?ioeaaeo?ai eiio?iey. I?e iiiiue i?ioeaaeo? i?iaa?ee
e?iia ioaeaeueiuo noaoae aaeaina aoaeeoi?u auyaeytho ioeaee a oeiainiaie
io/aoiinoe.

Anee i?e i?iaa?ea n eniieueciaaieai aiaeeoe/aneeo i?ioeaaeo?
aeoeaioe?oaony aieiaiea ia iauae ioeaiea oicyenoaaiiuo iia?aoeee e
naeueaei Aeaaiie eieae, eioi?ia ia?aiineony a aaeain noauaeoa i?iaa?ee.

Ia caaa?oathuae noaaeee i?ioeanna aoaeeoa oeaeaniia?acii auaeaeeoue o?e
yoaia: ioeaiea e aiaeec ?acoeueoaoia; ninoaaeaiea io/aoa, iiaeaioiaea
i?aaeeiaeaiee e iciaeiieaiea n ieie caeac/eeia; iaienaiea caeeth/aiey e
ioi?ieaiea e iiaeienaiea aeoa auiieiaiiuo ?aaio.

Ia yoaia ioeaiee aiaeeca ?acoeueoaoia aoaeeoi?neie i?iaa?ee
?oeiaiaeeoaeue oe?iu eee ?oeiaiaeeoaeue a?oiiu aoaeeoi?ia ioeaieaaao
?acoeueoaou aoaeeoa e aiaeece?oao aeinoaoi/iinoue nia?aiiuo
aeieacaoaeuenoa aeey iiaeoaa?aeaeaiey aeinoiaa?iinoe oeiainiaie
io/aoiinoe. Aaniiinoue aeieacaoaeuenoa ii?aaeaeyao niaea?aeaiea
aoaeeoi?neiai io/aoa e caeeth/aiey. Ia yoii yoaia aoaeeoi? niaeaniaoao
nii?iua aii?inu n ?oeiaiaenoaii i?aaei?eyoey (i?aaiecaoeee), eioi?ia
iiaeeaaeaei aoaeeoo.

?oeiaiaeeoaee aoaeeoi?neie a?oiiu ia?auatho iniaia aieiaiea ia ?aai/ea
aeieoiaiou aoaeeoi?ia. Nouanoaaiiay i?iaa?ea yoeo aeieoiaioia aea?o
aiciiaeiinoue ii?aaeaeeoue ea/anoai auiieiaiey aoaeeoa, niaethaeaiea
iineaaeiaaoaeueiinoe ieaia e i?ia?aiiu i?iaa?ee. Ia neaaeothuai yoaia
caaa?oathuae noaaeee aoaeeoi? ninoaaeyao caeeth/aiea, a eioi?ii
oeacuaaao neeueiua e neaaua iai?aaeaiey aeayoaeueiinoe i?aaei?eyoey.
Iniaia aieiaiea ii nin?aaeioa/eaaao ia i?aaeeiaeaieyo, iai?aaeaiiuo ia
oeo/oaiea aeciana eeeaioa, i?aaiecaoeee nenoaiu o/aoa,
oniaa?oainoaiaaiey nenoaiu aioo?aiiaai eiio?iey. A caaeneiinoe io
iio?aaiinoae caeac/eea, caeeth/aiea ca/eouaaaony ia nia?aiee
o/?aaeeoaeae (aeoeeiia?ia) eee ia?aaeaaony ?oeiaiaenoao i?aaei?eyoey.
Oiia e niaea?aeaiea aoaeeoi?neiai caeeth/aiey ?ane?uaaaony a INA 700
«Aoaeeoi?neia caeeth/aiea i oeiainiaie io/aoiinoe».

Iinea ninoaaeaiey caeeth/aiey aoaeeoi? aianoa n caeac/eeii ioi?ieyao e
iiaeienuaaao aeo auiieiaiey ?aaio, /oi yaeyaony caaa?oathuei yoaiii
i?ioeanna aoaeeoa. ?anniio?aiiua yoaiu oa?aeoa?ecotho i?ioeannu aoaeeoa
oeiainiaie io/aoiinoe. E?iia yoiai, aoaeeoi?neea oe?iu auiieiytho
?acee/iua oneoae: aiaeec oeiainiaie io/aoiinoe, aiciaiiaeaiea o/aoa e
ninoaaeaiea io/aoiinoe, eiinoeueoaoeee ii yeiiiieei-i?aaiaui aii?inai,
iaeiaiiaeiaeaiey e o.i. Io oa?aeoa?a oneoa caaeneo ia oieueei iaoiaeeea
e i?ioeaaeo?a aoaeeoa, ii e yoaiu eo eniieiaiey.

Neaaeiaaoaeueii, aeaeu aoaeeoi?neie aeayoaeueiinoe cia/eoaeueii aeeytho
eae ia i?ioeann aoaeeoa aiiaua, oae e ia yoaiu aai auiieiaiey.

Nienie eniieueciaaiiie eeoa?aoo?u:

1. Aii/a?oe ss.A., ?oaeieoeueeee A.N. Aoaeeo: Iaa/.iiniaiee – 3-o?
aeae., ia?a?ia. i aeii. – E.: Ciaiiy, 2007.

2. Aaeooa I.O. Aoaeeo: O/aaiee. – E.: «Ciaiiy», EII, 2000

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