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Организация подготовки аудиторской проверки

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?AOA?AO

ii eo?no «Aoaeeo»

ii oaia: «I?aaiecaoeey iiaeaioiaee aoaeeoi?neie i?iaa?ee»

1. Auai? aoaeeoi?a eee aoaeeoi?neie i?aaiecaoeee yeiiiie/aneei noauaeoii

Aoaeeoi?neea oneoae iiaoo auoue ieacaiu ethaiio yeiiiie/aneiio noauaeoo
iacaaeneii io i?aaiecaoeeiiii-i?aaiaie oi?iu e oi?iu nianoaaiiinoe,
aeeth/ay i?aaiecaoeee, eo iauaaeeiaiey (nithcu, annioeeaoeee, eiioea?iu,
io?aneaaua, iaaeio?aneaaua, ?aaeiiaeueiua e ae?oaea iauaaeeiaiey),
o/?aaeaeaiey e o.ae. I?e yoii yeiiiie/aneea noauaeou naiinoiyoaeueii
auae?atho aoaeeoi?a, aoaeeoi?neoth oe?io aeey ieacaiey aoaeeoi?neeo
oneoa eee i?iaaaeaiey aoaeeoi?neie i?iaa?ee.

Iniiaiuie e?eoa?eyie auai?a aoaeeoi?neie oe?iu yaeythony:

?aeiiaiaeaoeee aeaeiauo ia?oia?ia, auoanoiyueo i?aaiecaoeee, ?aeeaia;

iaee/ea eeoeaicee;

iiuo ?aaiou oe?iu ia ?uiea aoaeeoi?neeo oneoa;

ioaaonoaaiiinoue oe?iu e aa?aioee ea/anoaa aoaeeoa;

o?iaaiue oeai ia i?aaeinoaaeyaiua oneoae;

n?iee eniieiaiey ?aaio e o.ae.

Aua?aa aoaeeoi?neoth oe?io, caeioa?aniaaiiay a ieacaiee aoaeeoi?neeo
oneoa i?aaiecaoeey ninoaaeyao e iai?aaeyao ae ioeoeeaeueiia eiaiiia
ienueii-i?aaeeiaeaiea i i?iaaaeaiee aoaeeoa.

A ienueia aeieaeii auoue oeacaii iieiia iaeiaiiaaiea i?aaei?eyoey, aai
iniiaiua oa?aeoa?enoeee (aeaoa e iiia? ainoaea?noaaiiie ?aaeno?aoeee,
ninoaa o/?aaeeoaeae e o/anoieeia, th?eaee/aneee e oaeoe/aneee aae?ana,
?acia? onoaaiiai eaieoaea, aeaeu aeayoaeueiinoe e ae?.). Niaeanii no.
435 AE ?O oaeia ioeoeeaeueiia i?aaeeiaeaiea iacuaaaony ioa?oie.

Ioa?oie i?eciaaony aae?aniaaiiia iaeiiio eee ianeieueeei eiie?aoiui
eeoeai i?aaeeiaeaiea, eioi?ia aeinoaoi/ii ii?aaeaeaiii e au?aaeaao
iaia?aiea eeoea, naeaeaaoaai i?aaeeiaeaiea, n/eoaoue naay caeeth/eaoei
aeiaiai? n aae?anaoii, eioi?ui aoaeao i?eiyoi i?aaeeiaeaiea. Ioa?oa
aeieaeia niaea?aeaoue nouanoaaiiua oneiaey aeiaiai?a. Ioa?oa naycuaaao
iai?aaeaoaa aa eeoei n aae?anaoii (aoaeeoi?neie oe?iie eee aoaeeoi?ii) n
iiiaioa aa iieo/aiey aae?anaoii.

Aoaeeoi?, ?anniio?aa iieo/aiiia i?aaeeiaeaiea, iai?aaeyao yeiiiie/aneiio
noauaeoo ienueii i i?iaaaeaiee aoaeeoa aei caeeth/aiey aeiaiai?a aeey
aeieoiaioaeueiiai iiaeoaa?aeaeaiey niaeaney ia i?iaaaeaiea aoaeeoa e
?acuyniaiey aai oneiaee. Aeey ?aciauo niaeaoaiee iaaeaeo aoaeeoi?ii e
yeiiiie/aneei noauaeoii ienueii-iaycaoaeuenoai yaeyaony ioa?oie.

Ienueiaiiia iiaeoaa?aeaeaiea yeiiiie/aneei noauaeoii naiaai niaeaney ia
oneiaey ienueia i i?iaaaeaiee aoaeeoa yaeyaony aeoeaioii.

A neo/aa, anee iioaioeeaeueiue eeeaio a naiue iineaaeiee iiiaio
ia?aaeoiae caeeth/aoue aeiaiai? ia aoaeeoi?neoth i?iaa?eo n aeaiiie
aoaeeoi?neie oe?iie (aoaeeoi?ii), ii iai?aaeyao aoaeeoi?neie oe?ia
(aoaeeoi?o) ecaauaiea ia ioeaca io ioa?ou. Anee ecaauaiea ia iocuaa
ioa?ou iinooieei ?aiueoa eee iaeiia?aiaiii n naiie ioa?oie, ioa?oa
n/eoaaony aoaeeoi?neie oe?iie (aoaeeoi?ii) ia iieo/aiiie.

2. Auai? yeiiiie/aneiai noauaeoa aoaeeoi?neeie i?aaiecaoeeyie e
aoaeeoi?aie

A nayce n ?anoe?aieai e?oaa i?aaiecaoeee, iaycaiiuo i?ioiaeeoue
aoaeeoi?neoth i?iaa?eo e i?aaenoaaeyoue aoaeeoi?neea caeeth/aiey
nia?aieth aeoeeiia?ia, iaeueeia e o.i., o aoaeeoi?neeo oe?i
iaeiia?aiaiii ?anoao /enei eeeaioia ii ae?oaei aii?inai aeayoaeueiinoe.
Iia?aoeaiia e yooaeoeaiia i?iaaaeaiea aoaeeoi?neie aeayoaeueiinoe
o?aaoao i?aaeaa?eoaeueiie ?aaiou e ieaie?iaaiey.

I?aaeaa?eoaeueiay aeayoaeueiinoue ia/eiaaony n i?eiyoey ?aoaiey i ia/aea
eee i?iaeieaeaiee nio?oaeie/anoaa n eeeaioii, oi anoue n auai?a
eeeaioia. A oneiaeyo oneeeaathuaeny eiieo?aioiie ai?ueau iaaeaeo
aoaeeoi?neeie oe?iaie aaaeiaeoei aniaeoii eiio?iey ea/anoaa
aeayoaeueiinoe aoaeeoi?neie oe?iu yaeyaony nenoaia iiaeai?a iiauo
eeeaioia, a oaeaea iieeoeea oe?iu a ioiioaiee eiathueony eeeaioia.
Aoaeeoi?neea oe?iu ia iaycaiu nio?oaeie/aoue n iaaeaeaoaeueiuie
eeeaioaie e i?iaeieaeaoue ianeoaeeaaiea eeeaioia, acaeiiioiioaiey n
eioi?uie noaee ii/aio-oi iaaeaeaoaeueiuie.

Eeeaioia aoaeeoi?neie oe?iu iiaeii oneiaii ?acaeaeeoue ia ianeieueei
oeiia a caaeneiinoe io acaeiiioiioaiee «eeeaio-aoaeeoi?» a oiaea
aoaeeoi?neie i?iaa?ee:

oi?iaeueii-ioeoeeaeueiue: eeeaiou yoiai oeia ia niae?athony
onoaiaaeeaaoue n aoaeeoi?ii oaniua eiioaeou e o?aaotho auno?aeoaai
i?iaaaeaiey aoaeeoi?neie i?iaa?ee;

iaoi?iaeueiue: eeeaiou onoaiaaeeaatho n aoaeeoi?ii oaniue eiioaeo e
iaaeathony ia aai iiiiuue. A yoii neo/aa aiaoiee aoaeeoi? auiieiyao
iaeioi?ua ooieoeee aioo?aiiaai aoaeeoa e ieacuaaao ?yae niioonoaothueo
oneoa (eiinoeueoaoeee, aiaeec e o.i.).

Naith ?aaioo aoaeeoi?u aeieaeiu ia/eiaoue n iciaeiieaiey n i?iaa?yaiui
noauaeoii, aeey /aai eco/atho o/?aaeeoaeueiua aeieoiaiou, aeaeu
aeayoaeueiinoe, o/aoioth iieeoeeo i?aaiecaoeee e o.ae. Aieueooth iiiiuue
i?e yoii iiaoo ieacaoue aanaaeu n ?oeiaiaeeoaeai e niaoeeaeenoaie
i?aaiecaoeee, i?iaaaeaiea yeni?ann-aoaeeoa iooai onoiiai oanoe?iaaiey.
Iaiaoiaeeii iciaeiieoueny oaeaea n io/aoiinoueth, aa iniiaiuie
iieacaoaeyie, /oiau auyaeoue ianooaau aeayoaeueiinoe i?aaiecaoeee e
?acoeueoaou aa ?aaiou ca enneaaeoaiue ia?eiae.

E /eneo iniiaiuo i?ioeaaeo? ioai?a eeeaioia ioiinyony:

ioeaiea oa?aeoa?a io?anee;

ii?aaeaeaiea oeaee aoaeeoi?neie i?iaa?ee o aeaiiiai eeeaioa e
aiciiaeiiai eniieueciaaiey aa ?acoeueoaoia;

auyniaiea iniaaiiinoae ?oeiaiaeeoaeae;

i?aaeaa?eoaeueiay ioeaiea iioaioeeaeueiie o?oaeiaieinoe e neiaeiinoe
aoaeeoa, a oaeaea aoaeeoi?neiai ?enea;

ioeaiea i?e/eiu niaiu eee niai aoaeeoi?ia;

ciaeiinoai n iaiai?eaie i?aaeieo aoaeeoi?neeo caeeth/aiee i ?acoeueoaoao
aoaeeoa;

auyniaiea oa?aeoa?a e i?iaeai acaeiiioiioaiee n iaeiaiauie i?aaiaie,
aaieaie, ia?oia?aie, aeoeeiia?aie e ae?oaeie iio?aaeoaeyie eioi?iaoeee
oeiainiaie io/aoiinoe iioaioeeaeueiiai eeeaioa:

iieo/aiea ?aeiiaiaeaoeee (io ?acee/iuo i?aaiecaoeee, i?ioanneiiaeia e
o.ae.);

yeni?ann-aiaeec io/aoiinoe;

i?aaeaa?eoaeueiia ciaeiinoai n ninoiyieai aooaaeoa?neiai o/aoa e
io/aoiinoe, oaeoueie e i?aaenoiyueie i?iaeaiaie eeeaioa;

ioeaiea nianoaaiiie niiniaiinoe aoaeeoi?neie oe?iu eee aoaeeoi?a e
auiieiaieth ?aaiou (n o/aoii iaee/ey niioaaonoaothuaai ia?niiaea, ciaiey
io?anee eeeaioa e o.ae.).

Ia noaaeee i?aaeaa?eoaeueiiai ieaie?iaaiey n ?oeiaiaenoaii
yeiiiie/aneiai noauaeoa aeieaeiu auoue ianoaeaeaiu e niaeaniaaiu oaeaea
niioaaonoaothuea i?aaiecaoeeiiiua aii?inu, naycaiiua n nicaeaieai
ii?iaeueiuo oneiaee aeey ?aaiou e iieaoie oeacaiiuo oneoa.

Aieueoie inoi?iaeiinoe o?aaoao i?iaa?ea oao i?aaiecaoeee, o eioi?uo
neiaeeeanue niiieoaeueiay ?aiooaoeey. Iiyoiio, i?aaeaea /ai caeeth/eoue
aeiaiai? n oaeeie i?aaiecaoeeyie i i?iaaaeaiee aoaeeoa, iaiaoiaeeii
auynieoue, eoi eo ?oeiaiaeeoaeue, o/?aaeeoaee, o?iaaiue eaaeeoeeaoeee
o/aoii-oeiainiauo ?aaioieeia i?aaiecaoeee, eaeiau ?acoeueoaou
i?aaeuaeoueo i?iaa?ie a aeaiiie i?aaiecaoeee (anee yoi aiciiaeii),
iieo/eoue naaaeaiey i oi?iao e iaoiaeao i?aaiecaoeee oi?aaeaiey, o/aoa,
ioeaieoue yooaeoeaiinoue nenoaiu aioo?eoicyenoaaiiiai eiio?iey e ae?.
Oieueei a ?acoeueoaoa i?aaeaa?eoaeueiiai eco/aiey yeiiiie/aneiai
noauaeoa iiaeii ii?aaeaeeoue i?eia?iue iauai e o?oaeiaieinoue
i?aaenoiyueo ?aaio, a oaeaea i?iaeieaeeoaeueiinoue aoaeeoa. A
niioaaonoaee n iauaiii ?aaiou, aa neiaeiinoueth e
i?iaeieaeeoaeueiinoueth ii?aaeaeyaony noieiinoue aoaeeoa.

Iieo/ea ienueii-i?aaeeiaeaiea i i?iaaaeaiee aoaeeoa, aoaeeoi?
(aoaeeoi?neay oe?ia) aeieaeai oaeaea i?iaa?eoue e niaethaeaiea i?eioeeia
iacaaeneiinoe, cae?aieaiiiai a ianoiyuaa a?aiy no. 12 Caeiia «Ia
aoaeeoi?neie aeayoaeueiinoe».

Aoaeeoi?neay i?iaa?ea ia iiaeao i?iaiaeeoueny:

1) aoaeeoi?aie, yaeythueieny:

o/?aaeeoaeyie;

nianoaaiieeaie eee aeoeeiia?aie;

?oeiaiaeeoaeyie e eiuie aeieaeiinoiuie eeoeaie i?iaa?yaiiai noauaeoa,
ianoueie ioaaonoaaiiinoue ca niaethaeaiea aooaaeoa?neie io/aoiinoe eeai
ninoiyueie n oeacaiiuie eeoeaie a aeeceii ?iaenoaa (?iaeeoaee, noi?oae,
a?aouey, nano?u, nuiiauey, aei/a?e, a oaeaea a?aouey, nano?u, ?iaeeoaee
e aeaoe noi?oaia);

2) aoaeeoi?neeie oe?iaie a ioiioaiee yeiiiie/aneeo noauaeoia,
yaeythueony:

eo o/?aaeeoaeyie, nianoaaiieeaie, aeoeeiia?aie, e?aaeeoi?aie,
no?aoiaueeaie;

eo aei/a?ieie i?aaei?eyoeyie, oeeeaeaie e i?aaenoaaeoaeuenoaaie eee
eiathueo a naiai eaieoaea aeieth aoaeeoi?neie oe?iu, a oaeaea
aoaeeoi?neeie oe?iaie, a ioiioaiee eioi?uo i?iaa?yaiue noauaeo yaeyaony:

o/?aaeeoaeai;

nianoaaiieeii eee aeoeeiia?ii;

3) aoaeeoi?aie e aoaeeoi?neeie oe?iaie, ieacuaathueie aeaiiiio
yeiiiie/aneiio noauaeoo oneoae ii aaaeaieth aooaaeoa?neiai o/aoa eee
ninoaaeaieth oeiainiaie io/aoiinoe.

Anee ia?a/eneaiiua ianoiyoaeuenoaa aoaeoo auyniaiu iinea caeeth/aiey
aeiaiai?a ia i?iaa?eo eee auaea/e ii?o/aiey, aeiaiai? iiaeeaaeeo
?anoi?aeaieth, a ii?o/aiea iocuaaaony.

I?e oiuoeaiiii nie?uoee aoaeeoi?ii (aoaeeoi?neie oe?iie) iiaeiaiuo
ianoiyoaeuenoa caeac/eeo aiciauathony iiianaiiua ei ?anoiaeu a nayce n
caeeth/aieai aeiaiai?a, a eeoeaicey aoaeeoi?a iiaeao auoue aiioee?iaaia.

Ii eoiaai i?aaeaa?eoaeueiiai ieaie?iaaiey aoaeeoi?neay i?aaiecaoeey
aeieaeia ?aoeoue, niaeania ee iia ?aaioaoue n aeaiiui eeeaioii. Ia
i?eiyoea yoiai ?aoaiey aeeytho ianeieueei oaeoi?ia. Ai-ia?auo,
aoaeeoi?neay i?aaiecaoeey aeieaeia oaaaeeoueny a i?eioeeieaeueiie
aiciiaeiinoe i?iaaaeaiey aoaeeoa. Ai-aoi?uo, aoaeeoi? aeieaeai ioeaieoue
noauaeoeaiua oaeoi?u, aeeythuea ia aai aeaeaiey ?aaioaoue n eeeaioii:
?aiooaoeey eeeaioa, ieaoaaeaniiniaiinoue e o.ae. A-o?aoueeo, aoaeeoi?
aeieaeai ioeaieoue iaee/ea a naiae i?aaiecaoeee iaiaoiaeeiuo eaae?ia.

Anee ii eoiaai i?aaeaa?eoaeueiiai ieaie?iaaiey aoaeeoi?neay i?aaiecaoeey
e yeiiiie/aneee noauaeo i?eoee e niaeaoaieth i aiciiaeiinoe aoaeeoa e
niaeaniaaee i?eioeeieaeueiua iiiaiou aai i?iaaaeaiey, iie aeieaeiu
ia?aeoe e aeieoiaioaeueiiio ioi?ieaieth naieo acaeiiioiioaiee.

3. Ienueii i i?iaaaeaiee aoaeeoa

Ienueii i i?iaaaeaiee aoaeeoa – aeieoiaio, ?aaeaiaioe?othuee
iaycaoaeuenoaa e ioaaonoaaiiinoue yeiiiie/aneiai noauaeoa – eeeaioa e
aoaeeoi?a (aoaeeoi?neie oe?iu) ia yoaia caeeth/aiey niaeaoaiey i
i?iaaaeaiee aoaeeoi?neie i?iaa?ee.

Ienueio, eae i?aaeei, aeieaeii i?aaeoanoaiaaoue ioeoeeaeueiia
i?aaeeiaeaiea yeiiiie/aneiai noauaeoa n i?inueaie i i?iaaaeaiee aoaeeoa
e (eee) ieacaiea aoaeeoi?neeo oneoa. Iii iai?aaeyaony eniieieoaeueiiio
i?aaio yeiiiie/aneiai noauaeoa aei caeeth/aiey aeiaiai?a ia i?iaaaeaiea
aoaeeoa ai ecaaaeaiea iai?aaeeueiiai iiieiaiey ei oneiaee i?aaenoiyuaai
aeiaiai?a, oeaee e ianooaaa aoaeeoa.

Anee oeaee e ianooaa aoaeeoa ii?aaeaeaiu iaaeaeo noi?iiaie a
aeieain?i/iii aeiaiai?a, ienueii iiaeao ia ninoaaeyoueny eeai aeaaaoue
eeoue aeiiieieoaeueioth eioi?iaoeeth aeey yeiiiie/aneiai noauaeoa.

Ii?yaeie ninoaaeaiey e i?aaenoaaeaiey ienueia ii?aaeaeyao Oaaea?aeueiue
noaiaea?o aoaeeoa ?12 «Niaeaniaaiea oneiaee i?iaaaeaiey aoaeeoa».

A nayce n yoei ienueii i i?iaaaeaiee aoaeeoa iiaeao niaea?aeaoue:

iaycaoaeueiua oeacaiey;

aeiiieieoaeueioth eioi?iaoeeth.

Iaycaoaeueiua oeacaiey aeeth/atho neaaeothuea iiiaiou.

1. Ii oneiaeyi aoaeeoi?neie i?iaa?ee:

ia iauaeoa e oeaee aoaeeoi?neie i?iaa?ee, a /anoiinoe i ii?yaeea aoaeeoa
oeeeaeia e iiae?acaeaeaiee yeiiiie/aneiai noauaeoa a neo/aa eo iaee/ey;

aeieaeii ee aoaeeoi?neia caeeth/aiea i aeinoiaa?iinoe aooaaeoa?neie
io/aoiinoe eeeaioa aeeth/aoue caeeth/aiea i aeinoiaa?iinoe aooaaeoa?neie
io/aoiinoe oeeeaeia, iiae?acaeaeaiee e aei/a?ieo eiiiaiee;

i caeiiiaeaoaeueiuo aeoao e ii?iaoeaiuo aeieoiaioao, ia iniiaaiee
eioi?uo i?iaiaeeony aoaeeo.

2. Ii iaycaoaeuenoaai aoaeeoi?neie i?aaiecaoeee:

i oi?ia io/aoiinoe aoaeeoi?neie i?aaiecaoeee ii ?acoeueoaoai
i?iaaaeaiiie ?aaiou;

ia ioaaonoaaiiinoe aoaeeoi?neie i?aaiecaoeee ca ieacuaaaiua oneoae;

iaycaoaeuenoai aoaeeoi?neie i?aaiecaoeee ii niaethaeaieth eiiia?/aneie
oaeiu;

i iaee/ee ?enea iaiaia?oaeaiey nouanoaaiiuo iaoi/iinoae eee ioeaie a
aooaaeoa?neii o/aoa e io/aoiinoe a nayce n auai?i/iui oa?aeoa?ii
i?eiaiyaiuo aoaeeoi?neeo i?ioeaaeo? e ianiaa?oainoaii nenoaiu
aioo?aiiaai eiio?iey yeiiiie/aneiai noauaeoa.

3. Ii iaycaoaeuenoaai yeiiiie/aneiai noauaeoa:

ia ioaaonoaaiiinoe yeiiiie/aneiai noauaeoa e aai eniieieoaeueiiai i?aaia
ca iieiioo e aeinoiaa?iinoue i?aaenoaaeaiiie aeieoiaioaoeee
aooaaeoa?neiai o/aoa e aooaaeoa?neie io/aoiinoe;

ia iaania/aiee naiaiaeiiai aeinooia e ia?ae/iui aeieoiaioai e
aooaaeoa?neei ?aaeno?ai, eiiiuethoa?iie aaca aeaiiuo e ethaie ae?oaie
aeieoiaioaoeee e eioi?iaoeee, iaiaoiaeeiie aeey i?iaaaeaiey aoaeeoi?neie
i?iaa?ee;

i iai?aaeaiee yeiiiie/aneei noauaeoii ii oeacaieth aoaeeoi?neie
i?aaiecaoeee ienai a aae?an aai aeaaeoi?ia e e?aaeeoi?ia i
iiaeoaa?aeaeaiee (iaiiaeoaa?aeaeaiee) eie niioaaonoaothuae
caaeieaeaiiinoe;

i iaieacaiee aeaaeaiey ia aoaeeoi?neoth i?aaiecaoeeth a ethaie oi?ia n
oeaeueth eciaiaiey aa iiaiey i aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe
yeiiiie/aneiai noauaeoa.

Iiae?iaiaa n yoeie oeacaieyie iiaeii iiciaeiieoueny, eco/ea
iaaeaeoia?iaeiue noaiaea?o aoaeeoa «Oneiaey aeiaiai?aiiinoe ia aoaeeoa».

E aeiiieieoaeueiie ioiineony eioi?iaoeey, aeeth/aiiay a oaeno
ienueia-iaycaoaeuenoaa ii aeaeaieth aoaeeoi?neie oe?iu eee eeeaioa.

E iae ioiinyony:

iauea naaaeaiey ia ieacuaaaiuo aoaeeoi?neie oe?iie oneoaao,
eaaeeoeeaoeee aa ia?niiaea;

i?eia?iue eaeaiaea?iue ieai i?iaaaeaiey aoaeeoa e ninoaa a?oiiu
aoaeeoi?ia;

iauay oa?aeoa?enoeea i?eiaiyaiuo iaoiaeia aoaeeoa;

i?aaeeaaaaiua oneiaey iieaou o?oaea;

i?aaeeiaeaiea ia eniieueciaaiee oneoa iacaaeneiuo yenia?oia e ae?.

AEanoeea ?aeiiaiaeaoeee ii ninoaaeaieth ienueia aoaeeoi?a ia?aae
eeeaioii ionoonoaotho, a niaea?aeaiea ienueia ii?aaeaeyaony i?aaeaea
anaai cai?inaie eeeaioa, aai oeiainiaui ninoiyieai, noaiaiueth acaeiiiai
aeiaa?ey iaaeaeo aoaeeoi?ii e eeeaioii.

Ienueii i i?iaaaeaiee aoaeeoa aeieoiaioaeueii iiaeoaa?aeaeaao niaeanea
aoaeeoi?a n oneiaeyie, i?aaeeiaeaiiuie eeeaioii, iiieiaiea aoaeeoi?ii
iinoaaeaiiie ia?aae iei caaea/e ia i?iaaaeaiea aoaeeoa, noaiaie
ioaaonoaaiiinoe ia?aae eeeaioii.

A oi aea a?aiy ?oeiaiaenoai yeiiiie/aneiai noauaeoa ia anaaaea
i?aaeeueii iiieiaao oeaee e caaea/e aoaeeoa e ia i?aaenoaaeyao, eaeea
aeaenoaey iio?aaothony io iaai e ?aaioieeia i?aaei?eyoey, a oaeaea
noaiaiue ioaaonoaaiiinoe ca i?aaeinoaaeaiioth aeey i?iaa?ee
aeieoiaioaoeeth.

Ai ecaaaeaiea ia?ac?aoeiuo eiioeeeoia ii oiaeo i?iaaaeaiey aoaeeoi?neie
i?iaa?ee ana yoe aii?inu aeieaeiu auoue ?acuyniaiu eeeaioo aei ia/aea
i?iaa?ee e aeaaea aei caeeth/aiey aeiaiai?a.

Ienueii i i?iaaaeaiee aoaeeoa, iineaiiia aoaeeoi?neie oe?iie naiaio
eeeaioo aei ia/aea i?iaa?ee, iiiiaaao ecaaaeaoue iaaei?acoiaiee e
eiioeeeoia i?e oi?ie?iaaiee aoaeeoi?neiai caeeth/aiey ii eoiaai
i?iaa?ee.

Anee aoaeeoi?neay i?aaiecaoeey ?aoeea, /oi a iai?aaeaiee iiaiai
ienueia-iaycaoaeuenoaa (i?e iiaoi?iii aoaeeoa) iao iaiaoiaeeiinoe, iia
ai?aaa iaiiiieoue eeeaioo niaea?aeaiea i?aaeiaai ienueia-iaycaoaeuenoaa.

Aoaeeoi? iiaeao i?eiyoue ?aoaiea ia ninoaaeyoue eaaeaeue ?ac iiaia
ienueii i i?iaaaeaiee aoaeeoa. Iaeiaei neaaeothuea oaeoi?u iiaoo
naeaeaoue oeaeaniia?aciui ninoaaeaiea iiaiai ienueia:

a) ethaie i?eciae, oeacuaathuee ia iai?aaeeueiia iiieiaiea aoaee?oaiui
eeoeii oeaee e iauaia aoaeeoa;

a) ethaua ia?aniio?aiiua eee iniaua oneiaey aoaeeoi?neiai caaeaiey;

a) eaae?iaua eciaiaiey a aunoai ?oeiaiaenoaa, niaaoa aee?aeoi?ia eee a
no?oeoo?a aoaee?oaiiai eeoea;

a) eciaiaiey a no?oeoo?a nianoaaiiinoe aoaee?oaiiai eeoea;

ae) cia/eoaeueiua eciaiaiey oa?aeoa?a eee ianooaaia aeayoaeueiinoe
aoaee?oaiiai eeoea;

a) o?aaiaaiey caeiiiaeaoaeuenoaa ?inneeneie Oaaea?aoeee.

4. Iiieiaiea aeayoaeueiinoe yeiiiie/aneiai noauaeoa

Aei ia/aea i?iaaaeaiey aoaeeoa eee ieacaiey niioonoaothueo oneoa
aoaeeoi?neay i?aaiecaoeey aeieaeia iciaeiieoueny a aeinoaoi/iie ia?a n
aeayoaeueiinoueth yeiiiie/aneiai noauaeoa. Aeey i?iaaaeaiey aoaeeoa
aooaaeoa?neie io/aoiinoe aoaeeoi?neay i?aaiecaoeey aeieaeia iiieiaoue
aeayoaeueiinoue i?iaa?yaiiai yeiiiie/aneiai noauaeoa a aeinoaoi/iie
noaiaie, /oiau eaeaioeoeoee?iaaoue e i?aaeeueii ioeaieaaoue niauoey,
iia?aoeee, eniieuecoaiua iaoiaeu o/aoa, eioi?ua iiaoo ieacuaaoue
nouanoaaiiia aeeyiea ia aeinoiaa?iinoue aooaaeoa?neie io/aoiinoe, ia
oiae i?iaaaeaiey i?iaa?ee eee ia auaiaeu, niaea?aeaueany a aoaeeoi?neii
caeeth/aiee.

O?aaiaaiey, i?aaeuyaeyaiua e aoaeeoi?neie oe?ia eee aoaeeoi?o,
?aaioathuaio naiinoiyoaeueii a ea/anoaa eiaeeaeaeoaeueiiai
i?aaei?eieiaoaey, a aii?inao iieo/aiey ciaiee i aeayoaeueiinoe
i?iaa?yaiiai yeiiiie/aneiai noauaeoa e eo aeaeueiaeoaai eniieueciaaiey
i?e i?iaaaeaiee aoaeeoa, ii?aaeaeaiu a Oaaea?aeueiii i?aaeea
(noaiaea?oa) aoaeeoi?neie aeayoaeueiinoe ? 15 «Iiieiaiea aeayoaeueiinoe
yeiiiie/aneiai noauaeoa».

Niaeanii Oaaea?aeueiiio noaiaea?oo oaeoi?aie, ii?aaeaeythueie
iaiaoiaeeiinoue iiieiaiey aeayoaeueiinoe yeiiiie/aneiai noauaeoa,
yaeythony:

yeiiiie/aneay iieeoeea yeiiiie/aneiai noauaeoa a io/aoiue ia?eiae
(ia?eiaeu), aa no?aoaaee e oaeoeee;

i?iaiaeeiay yeiiiie/aneei noauaeoii o/aoiay iieeoeea e aa niioaaonoaea
iai?aaeaieyi oeiainiaie iieeoeee;

a eaeaioeoeeaoeey oicyenoaaiiuo iia?aoeee, inouanoaeyaiuo yeiiiie/aneei
noauaeoii; aiciiaeiinoue ea/anoaaiiiai i?iaaaeaiey aoaeeoa;

i?aaeeueiinoue i?eiaiaiey ii?iaoeaii-i?aaiauo aeoia, ?aaoee?othueo
iia?aoeee, i?iaiaeeiua yeiiiie/aneei noauaeoii;

iainiiaaiiinoue auaiaeia i aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe
yeiiiie/aneiai noauaeoa.

Iaeanoyie aeayoaeueiinoe yeiiiie/aneiai noauaeoa, iiieiaiea eioi?uo
nouanoaaiii aeey aoaeeoi?neie i?aaiecaoeee ia anao noaaeeyo i?iaaaeaiey
aoaeeoa, yaeythony:

a) iniiaiay aeayoaeueiinoue;

a) eiaanoeoeeiiiay aeayoaeueiinoue;

a) i?i/ea iia?aoeee.

I?eia?aoaiea ciaiee i aeayoaeueiinoe yeiiiie/aneiai noauaeoa
i?aaenoaaeyao niaie iai?a?uaiue i?ioeann nai?a e ia?aaioee eioi?iaoeee
ia anao noaaeeyo i?iaaaeaiey aoaeeoa. I?e yoii eioi?iaoeey, iieo/aaiay
ia iineaaeothueo noaaeeyo, aeiiieiyao e ooi/iyao aeaiiua, iieo/aiiua ia
i?aaeuaeoueo noaaeeyo.

I?e iciaeiieaiee n aeayoaeueiinoueth iioaioeeaeueiiai eeeaioa aoaeeoi?ai
neaaeoao auyaeoue oaeoi?u, aeeythuea ia oeiainiai-oicyenoaaiioth
aeayoaeueiinoue yeiiiie/aneiai noauaeoa. Eo iiaeii ?acaeaeeoue:

a) ia aiaoiea oaeoi?u – iauea yeiiiie/aneea e io?aneaaua oaeoi?u:

iauayeiiiie/aneea oaeoi?u (ainoaea?noaaiiay iieeoeea, o?iaaiue
eioeyoeee, aeaiaaeiay (aaethoiay) ?aaaeueaaoeey, ninoiyiea yeiiiieee a
oeaeii e ae?.);

io?aneaaua oaeoi?u (?uiie e eiieo?aioeey, oeeeee/iinoue (naciiiinoue)
aeayoaeueiinoe, eciaiaiey a oaoiieiaee i?iecaiaenoaa,
i?aaei?eieiaoaeueneee ?ene, niaae eee ?anoe?aiea io?anee e ae?.);

ii?iaoeaii-i?aaiaua oaeoi?u (o/aoiay iieeoeea, o?aaiaaiey e
aooaaeoa?neiio o/aoo e io/aoiinoe, ii?iaoeaiua e caeiiiaeaoaeueiua aeou,
nenoaia iaeiaiiaeiaeaiey, ia?u ainoaea?noaaiiiai ?aaoee?iaaiey,
aoaeeoi?neea o?aaiaaiey i?aaenoaaeaiey io/aoiinoe, iieueciaaoaee
aooaaeoa?neie io/aoiinoe).

a) aioo?aiiea oaeoi?u, naycaiiua n eiaeeaeaeoaeueiuie iniaaiiinoyie
yeiiiie/aneiai noauaeoa:

eiaeeaeaeoaeueiua oaeoi?u (ei?ii?aoeaiay no?oeoo?a, i?aaiecaoeeiiiay
no?oeoo?a, aeayoaeueiinoue aioo?aiiaai aoaeeoa, enoi/ieee e iaoiaeu
oeiaine?iaaiey e ae?.);

oaeoi?u, naycaiiua n iniaaiiinoyie yeiiiie/aneie aeayoaeueiinoe
(oa?aeoa? yeiiiie/aneiai noauaeoa, eaoaai?ee iniiaiuo ?anoiaeia,
no?oeoo?a aeieaia, aeeth/ay oneiaey e ia?aie/aiey e ae?.);

oeiainiaua oaeoi?u (nenoaiu i?iaiice?iaaiey aeioiaeia e oeiainiauo
iioieia, eeceia e i?i/ea oeiainiaua niaeaoaiey (e?aaeeou, caeiu),
aeinooiiinoue e?aaeeoia, iia?aoeee n oeaiiuie aoiaaaie, n?aaiaiea n
i?eaueueiinoueth i?iecaiaenoaaiiuo iia?aoeee).

Aei ia/aea i?iaa?ee aoaeeoi?neay i?aaiecaoeey aeieaeia a oeaeii
iiieiaoue aeeyiea ia aeayoaeueiinoue i?iaa?yaiiai noauaeoa aiaoieo
oaeoi?ia, oiaaea eae aeaoaeueiue aiaeec aioo?aiieo oaeoi?ia aiciiaeai a
i?ioeanna i?iaaaeaiey aoaeeoa.

Iniiaiuie iaoiaeaie iieo/aiey ciaiee i aeayoaeueiinoe yeiiiie/aneiai
noauaeoa yaeythony:

a) eco/aiea iauayeiiiie/aneeo oneiaee aeayoaeueiinoe i?iaa?yaiiai
yeiiiie/aneiai noauaeoa (iai?eia?, iaoeeiiaeueiay yeiiiie/aneay
iieeoeea, nenoaia iaeiaiiaeiaeaiey e oaiiaeaiiiai eiio?iey, onoaiiaeaiea
eeieoia e eaio);

a) aiaeec ?aaeiiaeueiuo iniaaiiinoae, aeeythueo ia aeayoaeueiinoue
yeiiiie/aneiainoauaeoa (iai?eia?, aaia?aoe/aneia iieiaeaiea,
yeiiiie/aneea e iaeiaiauaoneiaey ?aaeiia);

a) o/ao io?aneaauo iniaaiiinoae noa?u aeayoaeueiinoe yeiiiie/aneiai
noauaeoa;

a) ciaeiinoai n i?aaiecaoeeae e oaoiieiaeae i?iecaiaenoaa;

ae) nai? eioi?iaoeee i ia?niiaea yeiiiie/aneiai noauaeoa, anni?oeiaioa
auioneaaiie i?iaeoeoeee, i?eiaiyaiuo iaoiaeao aaaeaiey aooaaeoa?neiai
o/aoa (oi?ia, o/aoiay iieeoeea, noaiaiue aaoiiaoecaoeee);

a) nai? eioi?iaoeee i no?oeoo?a nianoaaiiiai eaieoaea, aiaeec ?aciauaiey
e eioe?iaie aeoeee;

ae) nai? eioi?iaoeee ia i?aaiecaoeeiiiie e i?iecaiaenoaaiiie no?oeoo?ao;
i?iaiaeeiie ia?eaoeiaiaie iieeoeea; iniiaiuo iinoaaueeao e iieoiaoaeyo;

c) aiaeec aeayoaeueiinoe yeiiiie/aneiai noauaeoa ia ?uiea oeaiiuo aoiaa
(iai?eia?, auaea/a aaenaeae, iia?aoeee n oeiainiauie aaenaeyie, iieoiea
e i?iaeaaea aeoeee);

e) o/ao iaee/ey e acaeiiioiioaiee n oeeeaeaie e aei/a?ieie (caaeneiuie)
iauanoaaie e iaoiaeia eiinieeaeaoeee oeiainiaie io/aoiinoe, ii?yaeea
?ani?aaeaeaiey i?eauee, inoathuaeny a ?anii?yaeaiee i?aaiecaoeee;

e) nai? eioi?iaoeee i th?eaee/aneeo e oeiainiauo iaycaoaeuenoaao
yeiiiie/aneiai noauaeoa (eiaao aaaeiia cia/aiea ia yoaia ieaie?iaaiey
i?e ii?aaeaeaiee o?iaiy nouanoaaiiinoe e ?an/aoa aioo?eoicyenoaaiiiai
?enea);

e) ciaeiinoai n i?aaiecaoeeae nenoaiu aioo?aiiaai eiio?iey.

A oeaeyo iieo/aiey iaeaieaa aeoaieeo ciaiee i aeayoaeueiinoe
yeiiiie/aneiai

noauaeoa aoaeeoi? i?eiaiyao aiaeeoe/aneea i?ioeaaeo?u, auyaeythuea
nouanoaaiiua

ioeeiiaiey io ?acee/iiai ?iaea aaciauo iieacaoaeae.

Aoaeeoi? iiaeao iieo/eoue ciaiey i aeayoaeueiinoe yeiiiie/aneiai
noauaeoa ec neaaeothueo enoi/ieeia:

i?aaeuaeouee iiuo ?aaiou n aeaiiui aoaee?oaiui eeoeii e a noa?a
aeayoaeueiinoe yoiai eeoea;

eioi?iaoeey, iieo/aiiay io nio?oaeieeia aoaee?oaiiai eeoea (iai?eia?,
?oeiaiaeeoaeae e aaaeoueo niaoeeaeenoia);

eioi?iaoeey, iieo/aiiay io aioo?aiieo aoaeeoi?ia aoaee?oaiiai eeoea e ec
io/aoiuo aeieoiaioia aioo?aiieo aoaeeoi?ia;

eioi?iaoeey, iieo/aiiay io ae?oaeo aoaeeoi?ia, th?enoia e
eiinoeueoaioia, eioi?ua ieacuaaee oneoae aeaiiiio aoaee?oaiiio eeoeo eee
a aeaiiie noa?a aeayoaeueiinoe;

eioi?iaoeey, iieo/aiiay io niaoeeaeenoia, ia yaeythueony nio?oaeieeaie
aeaiiiai aoaee?oaiiai eeoea (iai?eia?, i?aaenoaaeoaeae i?aaiia,
inouanoaeythueo ainoaea?noaaiiia eee iaainoaea?noaaiiia ?aaoee?iaaiea a
niioaaonoaothuae io?anee, caeac/eeia, iinoaaueeia, i?aaenoaaeoaeae
aiaeiae/iuo i?aaiecaoeee);

ioeoeeaeueiua ioaeeeaoeee a th?eaee/aneeo ecaeaieyo, i?ioanneiiaeueiuo,
io?aneaauo e ?aaeiiaeueiuo aeo?iaeao e iiiia?aoeyo;

ii?iaoeaiua e caeiiiaeaoaeueiua aeou, ?aaeaiaioe?othuea aeayoaeueiinoue
i?iaa?yaiiai yeiiiie/aneiai noauaeoa;

iinauaiea aaeieieno?aoeaiuo caeaiee e i?iecaiaenoaaiiuo iiiauaiee
aoaee?oaiiai eeoea;

aeieoiaiou ia?eiaea aeayoaeueiinoe aoaee?oaiiai eeoea (iai?eia?,
i?ioieieu canaaeaiee niaaoa aee?aeoi?ia, iaoa?eaeu, ?annueaaoeany
aeoeeiia?ai eee i?aaenoaaeaiiua oiieiiii/aiiui ainoaea?noaaiiui i?aaiai
aeanoe, ?aeeaiiua iaoa?eaeu, oeiainiaay (aooaaeoa?neay) io/aoiinoue ca
i?aaeuaeouea aiaeu, niaou, aioo?aiiea io/aou ?oeiaiaenoaa, eino?oeoeee
ii aaaeaieth aooaaeoa?neiai o/aoa e nenoaia aioo?aiiaai eiio?iey,
?aai/ee ieai n/aoia aooaaeoa?neiai o/aoa, aeieaeiinoiua eino?oeoeee,
ieaiu ia?eaoeiaa e i?iaeaae).

Iiieiaiea aeayoaeueiinoe aoaee?oaiiai eeoea yaeyaony iniiaie aeey
au?aaeaiey i?ioanneiiaeueiiai noaeaeaiey aoaeeoi?a. Iiieiaiea
aeayoaeueiinoe e iaaeeaaeauaa eniieueciaaiea eioi?iaoeee i
aeayoaeueiinoe aoaee?oaiiai eeoea iiiiaaao aoaeeoi?o:

ioeaieaaoue ?enee e auyaeyoue i?iaeaiiua iaeanoe;

yooaeoeaii ieaie?iaaoue e i?iaiaeeoue aoaeeo;

ioeaieaaoue aoaeeoi?neea aeieacaoaeuenoaa;

iaania/eaaoue aunieia ea/anoai aoaeeoa e iainiiaaiiinoue auaiaeia.

Iiiieiaiea eioi?iaoeee, iaiaoiaeeiie aeey oaeoaeaiey iiieiaiey
aeayoaeueiinoe yeiiiie/aneiai noauaeoa, inouanoaeyaony ia anao noaaeeyo
aoaeeoa eae ?oeiaiaeeoaeai aoaeeoi?neie i?iaa?ee, oae e /eaiaie
aoaeeoi?neie a?oiiu; i?e yoii ?oeiaiaeeoaeue aeieaeai a aeaiiii aii?ina
i?aaeuyaeyoue e /eaiai aoaeeoi?neie a?oiiu aeinoaoi/ii aunieea
o?aaiaaiey.

I?e iiaoi?iuo aoaeeoi?neeo i?iaa?eao yeiiiie/aneiai noauaeoa
aoaeeoi?neay i?aaiecaoeey iiaeao ioei??aeoe?iaaoue e ia?aioeaieoue
eioi?iaoeeth, nia?aiioth ?aiaa. Aoaeeoi?neay i?aaiecaoeey aeieaeia
oaeaea auiieieoue i?ioeaaeo?u aeey auyaeaiey nouanoaaiiuo eciaiaiee,
i?iecioaaeoeo ni a?aiaie i?iaaaeaiey iineaaeiae aoaeeoi?neie i?iaa?ee a
oao yaeaieyo e i?ioeannao, eioi?ua io?aaeathony yoie eioi?iaoeeae.

Ciaiea nouiinoe aeayoaeueiinoe yeiiiie/aneiai noauaeoa aeieaeii auoue
eniieueciaaii aoaeeoi?neie i?aaiecaoeeae ia anao noaaeeyo i?iaaaeaiey
aoaeeoa a oeaeyo:

eaaeeoeoee?iaaiiiai auai?a yeiiiie/aneiai noauaeoa aeey i?iaaaeaiey
aoaeeoa;

?aoeeiiaeueiiai ieaie?iaaiey aoaeeoa;

yooaeoeaiiai i?iaaaeaiey aoaeeoa;

ii?aaeaeaiey aoaeeoi?neiai ?enea e aai ninoaaeythueo, a oaeaea ooi/iaiey
o?iaiy nouanoaaiiinoe;

ioeaiee nenoaiu aioo?aiiaai eiio?iey;

auai?a aeaeia e iaoiaeia auiieiaiey aiaeeoe/aneeo i?ioeaaeo?;

ioeaiee e iainiiaaiey iieo/aaiuo aoaeeoi?neeo aeieacaoaeuenoa;

ioeaiee aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe yeiiiie/aneiai noauaeoa;

auyaeaiey i?ioeai?a/eaie eioi?iaoeee;

a ae?oaeo oeaeyo.

I?eia?aoaiea eioi?iaoeee i aeayoaeueiinoe aoaee?oaiiai eeoea – yoi
iai?a?uaiue i?ioeann nai?a e ioeaiee eioi?iaoeee, a oaeaea niioianaiey
aa n aoaeeoi?neeie aeieacaoaeuenoaaie e iieo/aiiuie naaaeaieyie ia anao
noaaeeyo aoaeeoa:

aei caeeth/aiey aeiaiai?a ieacaiey aoaeeoi?neeo oneoa aoaeeoi?
aeieaeaiiieo/eoue i?aaeaa?eoaeueiua naaaeaiey ia io?anee e no?oeoo?a
nianoaaiiinoe, ?oeiaiaenoaa e nianoaaiieeao aoaee?oaiiai eeoea e
ii?aaeaeeoue, iiaeao ee ii iieo/eoue iauai eioi?iaoeee i aeayoaeueiinoe
aoaee?oaiiai eeoea, iaiaoiaeeiue aeey i?iaaaeaiey aoaeeoa;

iinea caeeth/aiey aeiaiai?a ieacaiey aoaeeoi?neeo oneoa neaaeoao
?anoe?eoue iauai e noaiaiue aeaoaeecaoeee eioi?iaoeee. Ii ia?a
aiciiaeiinoe aoaeeoi? aeieaeai iieo/eoue o?aaoaiue iauai eioi?iaoeee a
ia/aea aoaeeoa. A oiaea aoaeeoa iieo/aiiay ?aiaa eioi?iaoeey
ioeaieaaaony, iaiiaeyaony e iiiieiyaony. Ia?aae aoaeeoi?neie i?iaa?eie e
a oiaea aa i?iaaaeaiey ana i?iecaaaeaiiua i?ioeaaeo?u e iieo/aiiay
eioi?iaoeey io?aaeathony a ?aai/eo aeieoiaioao aoaeeoi?a a niioaaonoaee
n Oaaea?aeueiui i?aaeeii (noaiaea?oii) aoaeeoi?neie aeayoaeueiinoe
«Aeieoiaioe?iaaiea aoaeeoa».

Aoaeeoi?neay i?aaiecaoeey iiaeao aeieoiaioe?iaaoue e nenoaiaoece?iaaoue
ciaiey i aeayoaeueiinoe yeiiiie/aneiai noauaeoa a aeaea iinoiyiiuo
oaeeia, a oii /enea a aaoiiaoece?iaaiiii aeaea. A ninoaa iinoiyiiiai
oaeea iiaoo aoiaeeoue:

a) enoi?ey ?acaeoey yeiiiie/aneiai noauaeoa;

a) ia?a/aiue inouanoaeyaiuo aeaeia aeayoaeueiinoe;

a) iieiaeaiey o/aoiie iieeoeee e aa iineaaeiaaoaeueiua eciaiaiey;

a) ae?oaay eioi?iaoeey, eiathuay cia/aiea ia oieueei aeey iineaaeothuaai
aoaeeoa i?iaa?yaiiai a ianoiyuee iiiaio yeiiiie/aneiai noauaeoa, ii e
aeey aoaeoueo aoaeeoi?neeo i?iaa?ie.

I?e eiiieaeoaoeee iinoiyiiiai oaeea aoaeeoi?neay i?aaiecaoeey aeieaeia
neaaeeoue ca aai ia?eiaee/aneei iiiieiaieai e iaiiaeaieai ii eoiaai
aoaeeoi?neeo i?iaa?ie aeaiiiai yeiiiie/aneiai noauaeoa.

5. Aeiaiai? ia ieacaiea aoaeeoi?neeo oneoa

Aeiaiai? ia ieacaiea aoaeeoi?neeo oneoa ?aaoee?oao acaeiiioiioaiey
aoaeeoi?a, aoaeeoi?neie oe?iu n eeeaioii. Ii aeiaiai?o ia ieacaiea
aoaeeoi?neeo oneoa eniieieoaeue-aoaeeoi? iaycoaony ieacaoue oneoae
(niaa?oeoue ii?aaeaeaiiua aeaenoaey), a caeac/ee-eeeaio – iieaoeoue yoe
oneoae. Yoio aeieoiaio iiaeoaa?aeaeaao e oeene?oao ioeoeeaeueiia,
th?eaee/aneia niaeaoaiea eioa?ania o/anoaothueo noi?ii.

Iiaeaioiaea aeiaiai?a ia/eiaaony iinea i?aaeaa?eoaeueiiai iciaeiieaiey n
aeayoaeueiinoueth yeiiiie/aneiai noauaeoa e i?eiyoey ?aoaiey i
aiciiaeiinoe ieacaiey aoaeeoi?neeo oneoa.

Yoai iiaeaioiaee aeiaiai?a aeeth/aao a naay, a /anoiinoe, ii?aaeaeaiea
o?oaeiaieinoe, noieiinoe e n?ieia ieacaiey aoaeeoi?neeo oneoa,
iio?aaiinoe a i?eaea/aiee noi?iiieo eiinoeueoaioia e yenia?oia.

Iauea iieiaeaiey oeacaiiiai aeiaiai?a ii?aaeaeythony niaeanii noaoueyi
AE ?O. Iaeiaei aeiaiai? ia ieacaiea aoaeeoi?neeo oneoa iiaeao eiaoue
nouanoaaiiua ioee/ey io ae?oaeo aeiaiai?ia, eniieuecoaiuo a
oicyenoaaiiie i?aeoeea. Yoi, i?aaeaea anaai, o/ao a aeiaiai?a o?iaiy
aoaeeoi?neiai ?enea e, neaaeiaaoaeueii, ?acaeaeaiea ioaaonoaaiiinoe
iaaeaeo eniieieoaeai-aoaeeoi?ii e caeac/eeii-eeeaioii, a oaeaea
eioa?ania o?aoueeo eeoe (iieueciaaoaeae eioi?iaoeee oeiainiaie
io/aoiinoe). Iineaaeiaa naycaii n oai, /oi aoaeeoi? ianao
ioaaonoaaiiinoue ia oieueei ia?aae eeeaioii, ii e ia?aae iieueciaaoaeyie
eioi?iaoeee oeiainiaie io/aoiinoe (aeoeeiia?aie, o/?aaeeoaeyie,
e?aaeeoi?aie) i?iaa?yaiiai yeiiiie/aneiai noauaeoa i?e iaianaiee ei
oua?aa a ?acoeueoaoa iaeaaeeoeoee?iaaiiie i?iaa?ee.

A neo/aa, eiaaea aeiaiai?o i?aaeoanoaoao ienueii i i?iaaaeaiee aoaeeoa,
a oaenoa aeiaiai?a aeieaeii eceaaaoueny iienaiea nouanoaaiiuo oneiaee
aoaeouaai nio?oaeie/anoaa, i?aa e iaycaiiinoae noi?ii.

Niaeanii o?aaiaaieyi Oaaea?aeueiiai i?aaeea (noaiaea?oa) aoaeeoi?neie
aeayoaeueiinoe ? 12 «Niaeaniaaiea oneiaee i?iaaaeaiey aoaeeoa» a oaenoa
aeiaiai?a oeaeaniia?acii ?ane?uoue neaaeothuea iniiaiua aniaeou e
nouanoaaiiua oneiaey:

i?aaeiao aeiaiai?a ia ieacaiea aoaeeoi?neeo oneoa:

a) a neo/ayo i?iaaaeaiey aoaeeoi?neie i?iaa?ee – ?aaioa ii iiaeaioiaea
aoaeeoi?neiai caeeth/aiey i aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe
yeiiiie/aneiai noauaeoa ca ii?aaeaeaiiue aeiaiai?ii ia?eiae;

a) a neo/ayo ieacaiey niioonoaothueo aoaeeoo oneoa – ?aaioa ii
auiieiaieth ii?aaeaeaiiuo aeiaiai?ii aeaeia oneoa, niioonoaothueo
aoaeeoo;

oneiaey ieacaiey aoaeeoi?neeo oneoa:

a) oeaeue ieacaiey aoaeeoi?neeo oneoa e iauaeou aoaeeoa, a /anoiinoe
oeeeaeu e iiae?acaeaeaiey yeiiiie/aneiai noauaeoa (i?e eo iaee/ee);

a) n?iee e yoaiu ieacaiey aoaeeoi?neeo oneoa;

a) nnueee ia caeiiiaeaoaeueiua aeou e ii?iaoeaiua aeieoiaiou, ia
iniiaaiee eioi?uo ieacuaathony aoaeeoi?neea oneoae;

i?aaa e iaycaiiinoe aoaeeoi?neie i?aaiecaoeee:

a) iaoeinieoaeueiiai niaethaeaiey i?e ieacaiee aoaeeoi?neeo oneoa
o?aaiaaiee caeiiiaeaoaeueiuo aeoia ?inneeneie Oaaea?aoeee e ae?oaeo
ii?iaoeaiuo aeieoiaioia;

a) naiinoiyoaeueiiai ii?aaeaeaiey oi?i e iaoiaeia aoaeeoi?neie i?iaa?ee;

a) i?iaa?ee ethaie aeieoiaioaoeee yeiiiie/aneiai noauaeoa, iaiaoiaeeiie
aeey i?iaaaeaiey aoaeeoa, a oaeaea iieo/aiey ?acuyniaiee e
aeiiieieoaeueiuo naaaeaiee ii aicieeoei a oiaea aoaeeoa aii?inai;

a) iieo/aiey ii ienueiaiiiio cai?ino iaiaoiaeeiie aeey inouanoaeaiey
aoaeeoi?neie i?iaa?ee eioi?iaoeee io o?aoueeo eeoe, a oii /enea i?e
niaeaenoaee ainoaea?noaaiiuo i?aaiia, ii?o/eaoeo i?iaa?eo;

ae)ioeaca io i?iaaaeaiey aoaeeoi?neie i?iaa?ee eee ioeaca io au?aaeaiey
iiaiey i aeinoiaa?iinoe i?iaa?yaiie io/aoiinoe a aoaeeoi?neii
caeeth/aiee a neo/aa iai?aaenoaaeaiey i?iaa?yaiui yeiiiie/aneei
noauaeoii iaiaoiaeeiie aeieoiaioaoeee;

a) ia?auaiey e yenia?oo a neo/aa iiyaeaiey oaeie iaiaoiaeeiinoe;

ae) eaaeeoeoee?iaaiiiai i?iaaaeaiey aoaeeoi?neeo i?iaa?ie e ieacaiey
eiuo aoaeeoi?neeo oneoa, niaethaeaiey eiioeaeaioeeaeueiinoe iieo/aiiie
eioi?iaoeee e eiiia?/aneie oaeiu;

c) iaania/aiey nio?aiiinoe aeieoiaioia, iieo/aaiuo e ninoaaeyaiuo a
oiaea aoaeeoi?neie i?iaa?ee, e ia?acaeaoaiey eo niaea?aeaiey aac
niaeaney nianoaaiieea (?oeiaiaeeoaey) yeiiiie/aneiai noauaeoa, ca
eneeth/aieai neo/aaa, i?aaeoniio?aiiuo caeiiiaeaoaeueiuie aeoaie
?inneeneie Oaaea?aoeee e ae?oaea;

i?aaa e iaycaiiinoe yeiiiie/aneiai noauaeoa:

a) nicaeaiey aoaeeoi?neei i?aaiecaoeeyi oneiaee aeey naiaa?aiaiiiai e
iieiiai i?iaaaeaiey i?iaa?ie e ieacaiey oneoa, i?aaeinoaaeaiey ei anae
iaiaoiaeeiie aeieoiaioaoeee, iaania/aiey aeinooia a nenoaio
eiiiuethoa?iie ia?aaioee eioi?iaoeee, a oaeaea auaea/e ii cai?ino
aoaeeoi?ia ?acuyniaiee e iauyniaiee a onoiie e ienueiaiiie oi?ia;

a) iieo/aiey io aoaeeoi?neeo i?aaiecaoeee eioi?iaoeee i o?aaiaaieyo
caeiiiaeaoaeuenoaa, eanathueony i?iaaaeaiey aoaeeoa, a oii /enea
yaeythueony iniiaaieyie aeey aoaeeoi?neeo caia/aiee e auaiaeia;

a) ia?auaiey a i?aai, auaeaaoee eeoeaiceth ia inouanoaeaiea aoaeeoi?neie
aeayoaeueiinoe, n cayaeaieai aeey i?iaa?ee ea/anoaa aoaeeoi?neiai
caeeth/aiey;

a) iia?aoeaiiai ono?aiaiey auyaeaiiuo aoaeeoi?neie i?iaa?eie ia?ooaiee
ii?yaeea aaaeaiey aooaaeoa?neiai o/aoa e ninoaaeaiey aooaaeoa?neie
io/aoiinoe;

ae) aicaea?aeaiey io ethauo aeaenoaee n oeaeueth ia?aie/aiey e?oaa
aii?inia, iiaeeaaeaueo auyniaieth i?e i?iaaaeaiee aoaeeoi?neie i?iaa?ee
eee ieacaiee niioonoaothueo aoaeeoo oneoa;

a) eneeth/aiey aeaaeaiey ia aoaeeoi?neoth i?aaiecaoeeth a ethaie oi?ia n
oeaeueth eciaiaiey aa iiaiey i aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe
yeiiiie/aneiai noauaeoa;

noieiinoue e ii?yaeie iieaou aoaeeoi?neeo oneoa:

a) ii?yaeie ii?aaeaeaiey noieiinoe aoaeeoi?neeo oneoa;

a) ii?yaeie e n?iee iieaou aoaeeoi?neeo oneoa, a oii /enea auieaou
aaaina eeai caaeaoea.

AEaeaoaeueii, /oiau a aeiaiai?a auea i?aaeoniio?aia i?aaeaa?eoaeueiay
iieaoa caeac/eeii, oioy au aei 50%, noieiinoe aoaeeoi?neeo oneoa.
I?aaeiieaoa a ii?aaeaeaiiie ia?a iaania/eaaao oeiainiaoth iacaaeneiinoue
aoaeeoi?a a i?ioeanna aoaeeoa e eneeth/aao aiciiaeiinoue aeeeoiaee
eeeaioii iaauiieieiuo oneiaee iooai oa?icu iaauieaou aoaeeoi?o noieiinoe
auiieiaiiuo ?aaio.

Ia?yaeo n yoei oaeno aeiaiai?a iiaeao niaea?aeaoue ae?oaea aaaeiua aeey
noi?ii ianoiyoaeuenoaa:

i?eia?iue eaeaiaea?iue ieai ieacaiey aoaeeoi?neeo oneoa e ninoaa
o/anoaothuae a yoii a?oiiu aoaeeoi?ia;

iauay oa?aeoa?enoeea i?eiaiyaiuo iaoiaeia i?iaaaeaiey i?iaa?ee e
ieacaiey oneoa;

o?iaaiue nouanoaaiiinoe aiciiaeiuo ioeaie, onoaiaaeeaaaiue i?e
i?iaaaeaiee aoaeeoa;

niaeanea yeiiiie/aneiai noauaeoa ia eniieueciaaiea ?acoeueoaoia,
iieo/aiiuo i?aaeoanoaothuae aoaeeoi?neie i?aaiecaoeeae;

oeacaiey ii ia?aie/aieth ioaaonoaaiiinoe aoaeeoi?neie i?aaiecaoeee;

ii?yaeie iieaou aeiiieieoaeueiuo ?anoiaeia, aicieeathueo a oiaea
ieacaiey aoaeeoi?neeo oneoa e ae?oaea oneiaey.

A aeiaiai?a ia ieacaiea aoaeeoi?neeo oneoa oeaeaniia?acii io?aceoue
neo/ae (i?e/eiu), eiaaea aoaeeoi? iiaeao auaeaoue eeeaioo
io?eoeaoaeueiia caeeth/aiea eee aiana ioeacaoueny io auaea/e
caeeth/aiey. Iaiaoiaeeii oaeaea oeacaoue n?iee i?aaenoaaeaiey eeeaioii
aeieoiaioia, iaiaoiaeeiuo aeey i?iaaaeaiey i?iaa?ee, iineieueeo
ca/anooth eeeaiou i?eaeaoatho aoaeeoi?a, eiaaea eo aooaaeoa?neee io/ao
aua ia aioia, /oi i/aiue ineiaeiyao ?aaioo.

A caaeneiinoe io iinoaaeaiiie a aeiaiai?a oeaee aoaeeoa ?acoeueoaou
i?iaa?ie iiaoo ioi?ieyoueny ni?aaeaie e caeeth/aieyie. ?acoeueoaou
aoaeeoi?neie i?iaa?ee iinyo no?iai eiioeaeaioeeaeueiue oa?aeoa? e ia
aeieaeiu ?acaeaoaoueny. Ca ?acaeaoaiea yoeo aeaiiuo aoaeeoi? iiaeao
ianoe eae aeenoeeieeia?ioth, oae e iaoa?eaeueioth ioaaonoaaiiinoue.
Iiyoiio ioaaonoaaiiinoue aoaeeoi?a ca ?acaeaoaiea aeaiiuo,
i?aaenoaaeythueo eiiia?/aneoth oaeio i?iaa?yaiie oe?iu, iiaeao auoue
i?aaeoniio?aia a aeiaiai?a.

Aeiaiai? ia ieacaiea aoaeeoi?neeo oneoa iiaeao iineoue ?aciaue
(iaeiie?aoiia ieacaiea oneoae) eee aeieain?i/iue (iaiaeiie?aoiia
ieacaiea oneoae a oa/aiea ii?aaeaeaiiiai ia?eiaea a?aiaie) oa?aeoa?,
enoiaey ec iaee/ey o aoaeeoi?neie i?aaiecaoeee niioaaonoaothuae
eeoeaicee. A neo/aa iiaoi?iiai niaeaoaiey ia ieacaiee aoaeeoi?neeo oneoa
oneiaey aeiaiai?a iiaoo ia?aniao?eaaoueny e aeieaeiu ioi?ieyoueny a
ienueiaiiii aeaea.

Aeiaiai? iiaeao auoue caeeth/ai ia aeeeoaeueiue n?ie. I?aaeiaoii oaeiai
aeiaiai?a iiaoo aunooiaoue iaeiia?aiaiii oneoae ii i?iaaaeaieth aoaeeoa
eae oaeiaiai, a oaeaea niioonoaothuea aoaeeoo oneoae.

6. Ioeaiea noieiinoe aoaeeoi?neeo oneoa

Ioeaiea noieiinoe aoaeeoi?neeo oneoa yaeyaony iaeiei ec aaaeiaeoeo
iiiaioia i?e caeeth/aiee aeiaiai?a. Aaeeiuo ?anoeaiie ia aoaeeo ia
nouanoaoao. Ia ?anoeaiee ieacuaatho aeeyiea neaaeothuea oaeoi?u:

ianoiiaoiaeaeaiea aoaeeoi?neie e i?iaa?yaiie i?aaiecaoeee (anai iiiyoii,
/oi noieiinoue aoaeeoi?neie i?iaa?ee a a. Iineaa aoaeao auoa, /ai a a.
?inoiaa-ia-Aeiio);

oa?aeoa? aeayoaeueiinoe i?iaa?yaiie i?aaiecaoeee (io aeaea
aeayoaeueiinoe i?aaiecaoeee caaeneo iauai i?aaenoiyuae ?aaiou
aoaeeoi?ia, iai?eia? i?e i?iaa?ea i?iiuoeaiiiai i?aaei?eyoey
o?oaeicao?aou auoa, /ai i?e i?iaa?ea oo?enoe/aneiai aaaionoaa);

iauai au?o/ee (noieiinoue aoaeeoa /anoi ii?aaeaeyaony a caaeneiinoe io
iauaia au?o/ee, a iaeioi?uo no?aiao noieiinoue ninoaaeyao aei 10% io
yoiai iieacaoaey);

iauai aeieoiaioiiai?ioa aoaee?oaiiai eeoea;

ecaanoiinoue aoaeeoi?neie eiiiaiee e o.ae.

Ia noieiinoue aoaeeoi?neeo ?aaio ieacuaaao aeeyiea e eiieo?aioeey ia
?uiea aoaeeoi?neeo oneoa.

Ana eiathueany a ianoiyuaa a?aiy a ?inneeneie Oaaea?aoeee oi?iu e aeaeu
ioeaiee noieiinoe aoaeeoi?neeo oneoa iiaeii oneiaii ?acaeaeeoue ia
neaaeothuea a?oiiu:

aeei?aeiay iieaoa;

iia?aiaiiay iieaoa;

naeaeueiay iieaoa;

iieaoa ii ?acoeueoaoai;

eiiaeie?iaaiiay iieaoa.

I?e aeei?aeiie iieaoa noiia iieaou ii?aaeaeyaony e oeene?oaony a
aeiaiai?a ia i?iaaaeaiea aoaeeoi?neie i?iaa?ee aei aa ia/aea. Iaeioi?ua
aoaeeoi?neea oe?iu ii?aaeaeytho yoo noiio i?iecaieueii, enoiaey ec
ii?aaeaeaiiiai i?ioeaioa aeoeaa aaeaina, au?o/ee i?aaei?eyoey e o.i.
?yae aoaeeoi?neeo oe?i ia iniiaaiee i?aaeaa?eoaeueiie yenia?oecu
ioeaieaatho i?eaioe?iai/iue aoaeeoi?neee ?ene e o?oaeiaieinoue
ieaie?oaiuo ?aaio, a caoai ii?aaeaeytho iauoth noieiinoue ?aaio.
Iaaeinoaoeaie aeei?aeiie iieaou yaeythony iaaiciiaeiinoue iainiiaaiii
ioeaieoue ?aaeueioth o?oaeiaieinoue ?aaiou e i?aaeoniio?aoue
iai?aaeaeaeaiiua ianoiyoaeuenoaa.

Iia?aiaiiay iieaoa iaeaieaa ?ani?ino?aiaia ia ?uiea aoaeeoi?neeo oneoa
ai anao no?aiao. Iia aace?oaony ia ioeaiea iaeiiai /ana (aeiy) ?aaiou
aoaeeoi?a (n o/aoii aai eaaeeoeeaoeee) e i?aaeiieaaaaiiai iauaia ?aaiou.
I?e iia?aiaiiie iieaoa noieiinoue ii?aaeaeyaony enoiaey ec oneiaiiai
/aeiaaei-/ana. Aai noieiinoue aeey ioa/anoaaiiuo aoaeeoi?neeo eiiiaiee
ii?aaeaeyaony io 30 aei 100 o.a. (eae i?aaeei, aeiee. NOA).

Cia/eoaeueii aei?iaea noiyo oneoae o?ainiaoeeiiaeueiuo eiiiaiee,
?aaioathueo ia ?inneeneie ?uiea, oaeeo eae PriceWaterhouseCoopers, Ernst
& Young, KPMG, Deloitte & Touche. *an ?aaiou iaeiiai aoaeeoi?a oaeie
eiiiaiee noieo 100-200 o.a., a oeaia aeiaiai?a ieeae ia iaiaa 10 000
o.a.

Naeaeueiay iieaoa i?eiaiyaony, eae i?aaeei, i?e ieacaiee aoaeeoi?neeo
oneoa, iai?eia?, ainnoaiiaeaiee aooaaeoa?neiai o/aoa. ?an/ao
i?iecaiaeeony enoiaey ec ii?aaeaeaiey noieiinoe iaeiie iia?aoeee,
auiieiaiiie aoaeeoi?ii, eee noieiinoe iaeiiai iieacaoaey a io/aoiinoe.

I?e iieaoa ii ?acoeueoaoai aoaeeoi? ioeacuaaaony io ca?aiaa
ii?aaeaeaiiie noiiu ca i?aaeinoaaeaiioth oneoao, a ii?aaeaeyao iieaoo a
aeaea aeiee io nyeiiiieaiiuo aeey eeeaioa oeiainiauo ?ano?nia (iau/ii
onoaiaaeeaaaony ii?aaeaeaiiue i?ioeaio io yeiiiiee).

Eiiaeie?iaaiiay iieaoa — yoi ?acee/iua eiiaeiaoeee ec ia?a/eneaiiuo oi?i
e aeaeia iieaou (iai?eia?, a aeiaiai?a ii?aaeaeyaony iauay noieiinoue
oneoae (aeei?ae) iethn ii?aaeaeaiiue i?ioeaio io yeiiiiee eee ?aca?a ia
iai?aaeaeaeaiiua ianoiyoaeuenoaa).

Eae i?aaeei, eaaeaeay aoaeeoi?neay oe?ia eiaao aioo?aiiaa iieiaeaiea,
ii?aaeaeythuaa ii?yaeie ?an/aoa noieiinoe aoaeeoi?neeo oneoa.

Nienie eeoa?aoo?u

1. Aaeain ?. Iniiau aoaeeoa: Ia?. n aiae. / Iiae ?aae. ss.A. Nieieiaa. –
I.: Aoaeeo, THIEOE, 2005.

2. A?ain A., Eiaaae Aeae. Aoaeeo: Ia? n aiae; Ae. ?aaeaeoi? na?ee i?io.
ss.A. Nieieia. – I.: Oeiainu e noaoenoeea, 2007.

3. Aoaeeo: o/aaiee aeey nooaeaioia aocia, iao/athueony ii yeiiiie/aneei
niaoeeaeueiinoy/iiae ?aae. A.E. Iiaeieueneiai. – 4-a ecae., ia?a?aa. e
aeii. – I.:THIEOE-AeAIA:Aoaeeo, 2008.

4. Aiaaoay E.I. Aoaeeo: O/aaiia iiniaea./ E.I. Aiaaoay, I.O. Eaauioeaa,
I.I. Oaoiiiaa.– 4-a ecae., ia?a?aa. e aeii. – ?inoia i/Ae: Oaieen, 2007.

5. Au/eiaa N.I., ?anoaioaiiaa E.I. ?enee a aoaeeoi?neie
aeayoaeueiinoe/Iiae ?aae. i?io. N.I. Au/eiaie. I.: «Oeiainu e
noaoenoeea», 2008.

6. Au/eiaa N.I. Aeieacaoaeuenoaa a aoaeeoa. – I.: Oeiainu e noaoenoeea,
2006.

7. Aieinia I.A., Aoooeaeo A.I. Aoaeeo: eiioeaioeey, i?iaeaiu,
noaiaea?ou, eiio?ieue, yooaeoeaiinoue, e?ecen. – I.: Ecae-ai
«Aooaaeoa?neee o/ao», 2008.

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