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Законодательные и нормативные акты по регулированию аудита в Российской Федерации

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N???i?

A???a

1. C??????? e ?????a ?? ? ??????th ??? a ?????e O????

2. Ao?o ???? ????

C?eth??a

N??e ?????

A???a

A????ay ?y????ue – y??? ????? ??a ?y ???e, ???a y?y?ny, ???, ?????i
y???ii ???? y????. Y? ?y????ue ????? ????? ??o, o.a. ??th??a ??????
????????i ?????–???? i ????i?? ????e ??????e (?????) ?????, e ??????a
??a, ????oth?o ???, – ??? ??????o, ? ????? ??oth?o ???e ?????? ????????i
?????.

A?? (a ??? ????o y? ??i ???? «? ???», «??ath??) ??o ????? a??oth ???th.
I??a ?????a a???u ?y??? ?a a XIX a. a ?????o ?i??yo A??u.

A?????? ??? ?y?? n ?????i ????a ?o, ?i ???????i ????ny ?????i ???ey??
(??????y, ????u), e ?o, ?i ????? ??? a ?i ?y????ue (??????, ????u,
????u). I???? ? ??e e ? ??? ????ny ?? ? ? ????oth ?????th, ???th ?????y?
???yth?a e ?????a ? ????? ???ey?e. Ae?o??? ??? ?????a ???ey?e, ??i ?
???u ??i???? ?????i ???? ?? ????? ????. Ae???u ??? ?? ?a???e a ?i, ?i ?
? ????tho, ?i ?????, ??????ay ???????, ????th ???? ??????? ????? ????a
???ey?y. Aeey ???? ???ue?n? ????? ????? e ??????y ????? ??o??e ??????
?????a eth? — ????, ???i, ? ??eth ?????, ??i ?? ???y?.

1. C??????? e ?????a a?u ? ??????th ??? a ?????e O????

Ne??a ??????y ?????e ?y????e a ???e ??????ue n ??? ???e ????. Iiy?? ?y ?
???ey ????? ???????? ????th?a ???u ??????y e ??? ??o??? ?y????e, ???y??
a ??? ????. N???otho ?a ????a ?i??? ??????y ?????e ?y????e. Ia?ay ???? ?
???????i ??????e n ???th ???????? ???a, ? ???a ?????y ???y ???ey ?
????e? ?y????ueth; ??ay – ? ????????e, ?oi?a ???????i ????ey?ny
????????e ?????y? ????a e ?????? ?????y?. I????i ????, /? e a ???????e
??? ??a ??o??otho y???u ????????y, a ? ??????? ???? ???o ?? a ??aie
???????? ?ey?y.

A ???e ??y? ????y ???????? ??????y ?????e ?y????e, ??????? ????? ?a ????
y???u ?n?? ??????y. ??????? ?????e ?y????e ????ey?ny ? ??? ????a? ???a e
?????o ??a, ????? ???????? ?????e, ? e n ???th ?????o ??a ??????
????oe?.

A ???a ????i ??????y ??? a ???e, ? ??yae ???, ??i ???? ??ue ???e.

I??e ???ue ????i ??????y ?????i ? ??? ????, ????th ??y???e ??? (????,
O????? ??i “Ia ?????e ?y????e”), ? e ??i?e, ??th??ny ??? ?? a ??e-? ??e
??e – C??u “Ia ?????o ????o”, “I Oe????? A?ea ?????e O???? (A?? ???e)”.
E ?i ?a ??i ???e ??u A?????i ???a ?O, O?e??? ???a ?O, A???????? ???a ?O.

O????? ??i “Ia ?????e ?y????e” ????e ???? ?????? ??? e ?????i ???? ?? e
????n? ???????? ?????o ?????e, ?e y?i ? ??i ???? ???e ????/??? ????????
??? ??????y ?ae???? ?y????e ? I???i ???e. I?? O?????i ??? “Ia ?????e
?y?e???” ?atho ????o ??ae ???e ??? ???a, ????th?o ????y a ???e ???.
I?iy? ???ue, ?i ???? ?????a ??? a ?O ??iy?? n ????i ???i C??a.(6,n14)

I???? ????e e ???o ??ith ??????y ??? ??nyo ?a e oe?u I????a ?O. Ia
?????ny ???eth ?, ?i ??u I????a ?O ??o ??e???ue ????y, ???ath?a ?e
??????e ?????e ?y????e, ? ?e y?i ?e ? ??? ??????ue ?????i ???i. O?? ??o
?????y ? eth?? ai??o, ??y?? a ?????th I????? ?O (?. 80 E????? ?O), a ?i
??a e ? ???? ?????e ?y????e, ??a ???a, ??a y? ???u a ?????? n ????????i
??o ?? ?a????? ??? ???i. Ae??e ????? ???i? ??????y ??? ? ??o ???a a ???o
n ???? ?i??e y????e, ? n ??? “?????? ????? y????” ? ??o ?????ue a
??????e ??? a ?????? ???oa. O?? I????a ?O ?atho ?????? ???? ? ??o?eth e
?? ?????i ??i, e, ??????i, ? ??i ???e ? ???o ??ith ?????-????i ??????y.

Ae???? ???i ??iy ?????-????i ??????y ?????e ?y????e ??a ??? I????a ?O
?????? ?????iey? I?????? ?O. Ia ????e e ? ????? ?????o ???a, ??? I????a
?O I?????? ?O ??? ????ue ??????y ? ?????e ?y????e, ?e ?e ???? /. 1 ?.
114 E????? ?O ?i ?y?? ?????? ????? a ?O ??? ?????, ????e e ???? ????.
I?????ey I?????? ?O ???ath?y ? ????e e ? ????? ?????-???? ??a, ?ath?o
??oth ii ????th n ?? th????oth ??. A ???? ???? ????? ???i ??iy ???i?
??????y ??i ???? I?????ey I?????? ?O ? 06.02.2002 N 80 “I ???? ????????
??????y ?????? ?y????e a ?????e O????”, ? 12.06.2002 N 409 “I ??o ?
?????th ????ey iay????? ???” e ei? ??????y, ??th??y ?????? ????ey ??oa
????o ?cy??oth?o ????a.

O??e ???ue ????eytho ?????a i??? (????u) ?????e ?y????e, ???????a I???i
???e. I? ?????atho ???a ?????e ?????e ?y????e e ????ey ??? ??????i e
????? ???yi, ?????yi e ? ????i ???? ???????y, ????, ??????ai ??a,
?cy????? ??a.

O????? ???a (????u) ?y???? ?y ????ey ????? ?????e ?y????e, ? ??th???
????e, a ????e ???o ???i, ?i ?e ?nyo ???i????e ???? (i. 3 ?. 9 O?????i
??? N 119-OC “Ia ?????e ?y????e”). O???y y?, ? ???e ?y?????e ?????a ???a
(n????) ?????e ?y??i?? ???o ????ue ? ??oth?a ???:

– ???a (????u), ?y????a ?y ????ey;

– ???a (????u), ???????i ?y????a ?y ????ey;

– ???a (????u), ?ny?a ???????ue ????.

Ae?i? ??o O?????i ??? ? ??? ???e ?????? y?o ???, ????o ?? ? ??? a ????
???ey ?????o ??a ??o ????y ? ???????? ???? ?? ?e ??i ???a.

I???i ? ?????o ??? (????ia) ?????? ?y????e a ????e ???ue ??i ???? ??,
????? a ???? ??e ?????e ??????? ?????i ???i ???????? ??????y a?????
?y????e – I???i ???e, a ??a ???e ??????? e ?????e.

A?e ??? ??? ??iy ??nyony e ???????? ??????th ?????e ?y????e, ? iy?e e
??? ??? – e ????????th (????????? ??????th).

Ia iy?i ??? ??aey?y ?????a ?? ???????o (????????) a????? ?????e. I?
??th?y ?????y? a ???? ??e ?????e e ????e?u E???i ???????? y??, a ??a
?????e ?????e.

E ???o ??ith ??????y ?????e ?y????e ??ny?y ??????a ????e?e ?????y? e
???????e ??o??e ????? ???a (????u) e ???ee. Ae??a ????u ?????tho,
??????tho e ??iytho ????y, ???????? a ????? ??? ???e, e ???? ????a ????a
????, ???a ?y ??n?y?o ???e ??????y y?yth?y ?c??????. E?? ??, ?????i
????? ????? e ???e a ?????e ???c?? ??? ?? ???? ???a ???ey ???? ???. I???
? ????? ????ey? ??e ???-???????eea ????y, ?th?a ??????th e ?????oth ???
?y ????ey ??? e ???ey ?????o ??a ? ???i ???????ii ???. N???a ???u ?????i
???ey a ?????e ?????e ?????i ????? ????? ????? e ia??e ?????? ?????y ?
???? ?????o ??a. Ae??? ????o ?????? ??????y ??y?ny ?? ???ey ?e ? ???u
???????? ?????e e ?n????, ?e e ??? ?????. I?????e ???e ?????o ???ca?e
??i n ???? ???? y????e y?ya?y ????? ????? ?????. I??????, ?i y? ????? ?
??? a ???? n ????? ????????y ???.

A??i y?y?ny ?, ?i ????u, ?i?y??y e ??? ???i ??iyi, ???eytho ??
?????-????i ??????y ?????e ?y????e. A????? ?????y e ?????e, ???a a
?????oth ?y????ue ????? ????u, ??????a ? ??? y?e ??, ?????i ??o ??n?ue
???? ?????e ?yoa???e a ?O. E?? ??, ???a ????? n????a o ?????o ?????e
y?y?ny ???i ? ??? ? ???e ???????? ???ue ???ey ??a.

Ca ??? n ??? ????ey y?????? ??? e ??? ? ??iy?? ???e ????a ?a?u ???????e
??? ?????? e ??????? ?????th ?y????ue. O????? ??i “Ia ?????e ?y????e”
?????i ??eye ? ????o ??????y ?????e ?y????e a ?O: ? ?e ????i ??i,
??????? i???aey? ??????a ?????e ?y????e, ?e ???i a ?eyo ??a ??ey
???????? ????? ??a ??o??? ??a ?e ??? N?? ? ?????e ?y????e. ??????? ??? a
??n? ????ey?ny ?e ???e ??oth?o ??a?? ?ae???? ?y????e:

-???????i ?????? ??? ???????? ??????y ?????e ?y????e – I??? ???e;

– N??a ? ?????e ?y????e;

– ???????o ?????o ?????e;

– ?????o ?????e e ??????uo ????a.

I??????i I?????? ?O ? 06.02.2002 N 80 ???e ??????y ?????e ?y????e ?e???u
? I???i ???e. Ia ?? a ??? ??????y ?????e ?y????e ?? ????u ???e ? ?????
???a, ?????o e ?????-???? ??a, i????? ???u ???a ? ?y????ueth a?????
?????e e ?????e, ???th ???? ????a ?????e ?y????e, ??????? e ????ey.

O?? ??i ?????o ???e ? Ie?? ???e a ??e ??????y ?ae???? ?y????e ??i
?uy??ue ??????ueth ?????y ?????a ? ??? ???? ?????ey ??a ?????o ??a.
E?a??a a ???e ??? ?????u ???tho, ?i ??a ????? ????a ????ey? I??? ???e
i?? ???? e ????? ?????yi. N ??? ??? ??ey ??i ?????y, ???ay ?o ??, ?i
??????a ?e e ?e ?? ?a? ?????????a a ??e ???????? ???? ? ??? ????ue ???o
??i ???????? ????????ey.

A ??iy?a ??y a ??? ???y?eny a ???e ???????? ???u ?????u “?????” ???e
I??? ???e ?e ???????i ???, ????eyth?? ??????a ?????e ?y????e. E ?i ??
i???u ??a ???e, ?e ?i??ue ? ??th??? ??? (?????) ?????e aeay????e, ???a
???? ????a ????e? ?y????e, ????ey, ???? e ????a ?????? ????a. Ae??a ???e
?????y ???? ?????? ????? a ?? ?????ai?o ???????? ?????o ?????e.(4,n11)

I?????i ??e ????? a ???a ???????? ??????y ??? ?? N?? ? ?????e ?y????e ?e
??????? ?????i ???. Ae??e ??i, ??o?th?e a ??????e ??o??? ?y?e???, ?e ???
a ?eyo ??a ??ey ???????? ????a. *?? ??? ????th?y ??????i ???????i ??? ?
??????th ???????o ???????? ?ae???? ?????e (? ??a 51% ? ??? ??a ???),
?????o ???a ???e???e ???, ???o ?????e e ??? ???o ????e, ??a y?? a ?i
?????tho ??????e ???????i ???, Oe?????i ??a ?O e ??? ???a ???????e ???.
E ???? ???yi, ?????i ? N?? ? ?????e ?y????e, ??ny?y: ???a a ???i?a e
?????? ???? ?????, ??a???oth?o ?????th ?y????ue, ????i n I???i ???e;
????? e ????a o????? ??? (?????); ???? ? ?i??ii ????y ?????? ????a;
????? ??????? e ?????? ?????; ?????? ?????i ??a a ???? ?????e ?y????e.

N?? ? ?????eth n I???i ??n? ??? ????ue ?y ?????y ?y????e ???? ??/? e
y????a ?o?u, a ?i ??a ?y ????? ???????o ?????e ? ???? ????? e ????y
?????? ????a. N?? ? ??? ?????o ? ?? ???e ????ey? ??? ? ??th??? ??????y?
?????e ????e i?????o ????a.

I?? ? ?? ??????y ?????e ?y????e a ???e ??i ???ue ?yo???? ???????o ?????o
?????e. A O????? ??? “Ia ?????e ?y??i??” ?? ?????a ???????? ????e?o
??ae??eth: ???i ????ny ????????a ?????a ????a, ??????? ????a, ?????o
?????e, ????a a ?????? n ????????i ?O a ?eyo ?????y ???e ?????e ?y????e
??o ??? e ??? ? ????a, ae???th?a ? ??????? ???, ?????ath?a ?y????a ?y
??o ??? ????? ???a (????u) ?????e ?y????e e ???????? y??, ????eyth?a
???????e ???? ? ? ??th???, ????? ?????eth a ??ii???? ?????i ???.

2. A?? ???? ????

Oe?ueth ??? ???? ?a??e y?y?ny ?????? ?????ey ???y?? a ?????e ????
??????? ??a, ???oth?e a ???y?? ???a, ?????i ????? ?y ??, ??u ??????ue
??? i ??????e ??????e (o????e) ????? ? ?? ?????? ????. A ??? ?????ath?y
??? ??oa ???? ????, y?? ?i ????ey e ?????oth?a ?????a ????u.

A ??? ??? ???? ??a?e ??yo:

– ???? ??????? e ???i ????y a ??????i ??a ???? n ????e ????? ?e ??th??e
????? ???????? ?????e O????;

– ????? ??????? ????? ??a?e n ????e ????? a ?????? n ??????? ????e ???y
??i?o ????;

– ???? ? ?????ueth ???? ???a, ????? a ??a e ? ???i e??????i;

– ??????a ????? ??????? ???? ???a a ??a, ?y??? ? ??e??? e ???i? ? ???
??????? ??a.

I????????ue ??o ?e ????? a??a ???? ???a ??i ????ue ? ?e y??: ???????e,
???? e ??th????e. Ia ??? y?? ??? ?? ?i??? ?????? ????u ????, ???ythu?
????? ?? e ??? ??? ??? ???? ???a.

Ia ???????i y?? ??ath?y ???? ?????? ????a e ?????a ??a.

I???e y?i ??th??ny a ????? ???a ????, ?????o a ???? ???a e ??????? ?
?i??? a??? ??a n ????o ??? ? ???y?? ?ny?, ?????y?? e ???? a ??? ???.
I?????y ??? ??u ???a ???? ???a n ???e ???a ??? ??a 51.

I? ???? ???? ? ????? n?? ????? ???? ia ??oth?a ???? ???u:

– a ??? ? ??? ?ath?y ???? ?????i i?????y;

– ???y ee ???? ??????? ??a ? ???o ????? ??o;

– ?????? ? ???th?y ???? ? ???eth ???? ???a ? ????i n?? a ????o ???????
??a;

– ????y?y ? ??? a ???a ???? ? ??? ???a ??a;

– ?????? ? ??? a ???o ????o e a ???? ??a.

O???? ????, ???a ?y?yth?y a ?? ???? ????? ????, y?yth?y:

– ????? ????o ?????, ????aeath?o ?? ????ey ????, ?e ????ea ? ??????
???i;

– ????? ????? e ????i ?????, ?????o ????? ?y ????ey ????;

– ?????? ???a ? ?????i ???, ?c ???????? ????ey ???? e ? ??? ??????
???eyi;

– ??????? ??? a ????o ????yo ??? ???e ??a;

– ?????ay ???????y ??? ? ??o ????? ????.

N??? 15.11 E?I ?O ?????u ???ua ???e ? ??? ????a ??? ???y ??????? ??a e
??????y ??????e ?????, ?ae ???? ??i??y a ?i ??a ????a eth?e ??? (???)
??u ??????e ????? ? ??a ?i ? 10%. O?? ???i, ?? ????oeey i ???a ????
???a, ????ay a ??????i ???a (??a N 1), ???? ? ??a ?i ? 10%, ?????ny
???????? ??o ? ?????o ?oe a ???a ? 20 ? 30 I?IO.

A?? ???? ???? ????ey?ny ? ????e ??oth?o ?????o ?????:

– O????? ??i ? 21.11.1996 N 129-OC “I ??????i ??a” (n ?i. e ?i.);

– O????? ??i ? 22.05.2003 N 54-OC “I ????? ?????-???? ???e ?e ??????e
???? ???? ???? e (?e) ?n??a n ??????? ????o ??”;

– I??i I??? ???e ? 30.08.1993 N 104 “O??? ???a y?????e ?????-???? ??i ?e
??????e ???? ???? n ?????”;

– I?y?e ???y ???? ???? a ?????e O????, ?????? ?a??? N??a ????? A?? ???e
? 22.09.1993 N 40;

– I???? A?? ???e ? 05.01.1998 N 14-I “I ???? ?????e ????i ????i ????ey ?
????? ?????e O????”, ?????? A??i ???e 19.12.1997 (n ?i. e ?i.);

– O?c?ey A?? ???e ? 14.11.2001 N 1050-O “Ia ?????? ?????i ???a ???ia
????e ???? a ?????e O???? ??o th?????e ??? ? ??e ??ea”;

– I?????? A????? ???e ? 18.08.1998 N 88 “Ia ?????e ??????i? ?? ????e
???e ?????? ? ??o ??i?o ????, ? ??o ?????a ???????” (n ?i. e ?i.);

– I?????? A????? ???e ? 25.12.1998 N 132 “Ia ?????e ???????o ?? ????e
???e ?????? ? ??o ????o ????”.

I??????? ????u: ??????e ??? (??a N 1), ??o i ???? ???? ???a (??a N 4),
???y ??a ?e ????-???aay ????ue, ???? ??????? ??a ii ??? 50 “E??”, 51
“????? ??”, 52 “A?th?? ??”, 55 “N????? ??a a ???”, 57 “I???u a ??”,
???ay ??a (EI-4), ??? ???a, ????a e ????a ???? ??? (EI-1, EI-2), ???
?????e ????o e ????o ???? ????? (EI-3), ??a ??a ??y?o e ???uo ???? ????
???a (EI-5), ?o ??????? ???? ???? ???a (EIA-15), ?o ???e ???? ???? ???a,
???a ? ??a ? ?????? ??? ???a i???o ??a a ??a, ?o i ???? ????e ???oth?o
???? ????a ? ?? e ?????e ?????o ????a ?????-???? ??? (??a N EI-1), ?o i
?y?e ????e ?????o e ???oth?o ???? ????a ?e ??a (?i??a) ?????-???? ??? a
??? e ?e ?????e ? a ?????th (??a N EI-2), ?o i ???? ???? ?? ????eyi
(????) ? ???????? ???? ??i (??a N EI-3), ??? ???a-??????a (??a N EI-4),
??? ?????e i???? ???oth?o ???? e ?????o n???? ?????-???? ??i, ???th?o ?c
???a-??????a (??a N EI-5), ???a-?/? ???a-??????a (??a N EI-6), ???ey i
????yo ????a ?????-???? ??i e ???a ?????e (??a N EI-7), ??? ??a ???a
?????o ?????? e ???o??e ?????o ??o (??a N EI-8), ?o i ???? ???? ????
n??? ??u (??a N EI-9).

I? ??? ???? ???? ???????i ???yth?y:

– ?????? ???????i ????ey ???? ????;

– ?????ue ???? ???? ???a a ??a;

– ??th??a ??????? ??? ???a ???? ???a a ??a;

– ?????? ????ey ?????-???? ???e (EEO) ?e ??????e ???? n ?????;

– ???a e ???????ue ??????y ???? ???a e ????a ??? o?y????o ???? ? ???
??????? ??a;

– ?????? ???ey ??a a ??? e ????a ??? ?cy????o ???? ? ??? ??????? ??a;

– ?????y ???ey ????o ???? ???a a ??? ?????e.

I???e???e y?i

Aeey ???? ?????? ???????i ????ey ???? ???? ?????ny ?????? ???? ????,
???e ??o ?oue ???i ????? ???? (??. 1).

I???a ?????? ???i???? ????ey ???? ????

I????ey ___________________ A??? _________________________

I???y?? ??? ____________ Ae?a ??? ???? ____________

I??????? ????u _____ I???y?? ??iae ______________

I??? ???e _______________ Ae?a ????y ???? _________

O??? 1 ?a??e ???? ????

A??n Aea/I?I????a A??? ???? ???? ????ey?ny ????????? ????Aea O???, n
?????i ??ai ?????? ???? I???a ??? a ??o ???ath?y ? ????i ???? ???i I?
I???? i. 13 I?y?a ???y ???? ????; ???ue, ? ????e ??o ????? ?e ???? ???
???? ???? ???a a ???? ???? ???e A??a ???? ??a ? ??u ????oe? ?????ny ?
????i ???? ???i ?e ????a ?????i ??? ??i??i (??a?? ????yi (????-????i),
cay??eyi ? ??? ??a, ??? e ?.) n ????? ? y?o ????? ??? n ?????e ?????
?n??? ??? I? I???? i. 14 I?y?a ???y e???o ????; ???ue, ? ????e ??o ?????
?? ????a ??? ???? ???? ???a a ???? ???? ???e I???? ???? ??? ????u ???i
?????i Aea Ae???? ? ??? ??a ????u ??????i, ???i ?????i Aea E?th?y ?
????ey o ?oe, ????? ????ath?o ????a e ????a ???? ????u a ??? i????y ????
?????ey e ???? ????? Aea Oe??ue ????u ???????- ???y????? ????a, ? ????e
???? ????ath?y ????a e ????a ????u A? ???????a ????u a ???i? e ????o
????? ????u I? I???e ???u ???? ????? a ???? ???e, a ???o ? ????u
???????a ????u I???? e ????a ???ua i??a ?????th?y a ???a I? I???? i. 21
I?y?a ???y e???o ???? I?????? ??? ??a ??i, ? ??iy?i a ?e??? ???a Aea
O???, ? ????e ??o ????? ?? ?????a ??? ???? ???a ??i, ? ??iy?i a ?e???
???a N???y?? ????a ????a ???? ??? ? ???o ?? ?e ????a ????e ? ????e
??th??? ????a I? I???? i. 16 I?y?a ???y ???? ???? I?????? ??? ???? ???a
??i, ? ??a?? a ????o ???? ???o, ?c ????ey ?????? Aea I???? i. 16 I?y?a
???y ???? ???? O?? ?????? ???y?ny n ???e? ????? i ?????? ????a (???? ?e
???i ????a), ?????yth?? ???? ????ey, ???, ?i e ??a ??i ???? Aea O???, ?
????e ??o ????? ?? ??? ???? ???? ? ?????? Ae???th?y ????e, ???e ?e
????iey a ??i?? ???? ???o, ????o ???? ???o ?e ??iyth?o ? ????? Aea I????
i. 19 I?y?a ???y ???? ???? E???y ??a ??????a, ?????? e ????a ????e ?e
????e ???th; ????? e??a a ???? ??a ???? ???y? ?????ey e ???? ?????
????oe? I? I???? i. 23 I?y?a ???y ???? ???? Ae???th?y ????e e ??????a
?????y a ???? ??a Aea I???e ???u ?????e a ???? ??a a ?a??o ???e E????ey
???? ???y? ???a, a ??a ?a??i ????? ?????e ?e ??, ?i ??iyth?? I? I???e
???u ?????e a ???? ??a a ???? ???e E???y ??a ??????a n ??? ??I? I???e
???u, ????th?a ????a ????e a ???? ??a I??u ???a ???th?y ??oa n ????? e
????? ???? a ?????th Aea – O?? ???? ????? ?????otho ????eyi ????????
?????e O???? a ???y?? ??? I? I???e ???u ?? ???? ?????, ? ?????oth?o
????eyi ???????? ?????e O???? a ???y?? ??? E???ue ? ????? ???? ???? ??e
?c??i ? ???? ????? ?????e Aea O??? ????u ???????- ???y????ai ????a, ?
????e ???? ???? ???? ? ????? ???ai ???? ??e

I???e yo?

Ia ??? y?? ?????ny ???? ?????e ???? ???? ???a a ??a. A??? ??? ?????,
????ny ? ??????ey ??u ??ae ?????? ???e ??????e ?????, ?e ??a
??????-??????o ?oe, ?e ?y??ee ??? ???y, ???????y ?e ??e ??a??, a ???
????? ???ey, ??? ?e ??? ?????? ????, ????o y??????e ???y?, ?e ??????e ?e
????? ?????e e a ??? ??ayo, ???????o ??????n?? ?????e O????.

I? ???? ??th??y ??????? ??? ???a ???? ???a a ??a ?a???? ????? ????ue ???
? ??i???a ?????e ??? ???a ??u e ????? ????ey ? ?????? ???? ??a ? ????,
???ath?o a aa ??o ? ????? ???, ?????? ???. Ae?? ???? ???????o ???o ????i
????ny ??th??a ??????? ??? ??? ???a ???? ???? ???a.

I???a ??th??y ??????? ???a ????ey ???? ???? ??o th?????e ??? ???o a ?i,
??u ????? ?????? O???th N 1050-O.

I? ???? ???? ???? ??? ???? ??y?ny ?y??eth ???u, ????a??? e ??????
??????y ???? ????? a ????? ?????e ? ??a, ???? ?????o ??, ???e, ???a ????
??u e ??? ?????? e ????????o ???a. I????ey ? a?? ???yth?y ??i ??? ?????
??, ????? a ???? ??a, ???? ??a e ?e??? ???? ???o. I????? ???e ????y ??i
??? ?? a ????o ???? ???o, ????o e ???-????, ??? ????i ???? e o.i. A???
???????? ???a ??????y ? ????i ???? ???i. ?????u i???? ???yth?y
??o??.(5,n25)

I???yy ?????? ???? ???? n??? ? ??u, ???? ??? ???? a???a ? th????oth
??????? ??? ??a, o.a. ? ???a ???? e ???y??e ? ?????? ?????a, ? ????
?o????e ???, ? ??????, ? ??? ???a ? ????????a ??i?; ??????e ? ????o
?????e; ??????? ??? e ?. O??????ny ?e? ???a ??????a ???a, ????? ? ??a ?
??.

A?e ?????y ??o ???u n ?????e ??? n ?????i EEO, ? ????? ????ue, ?y ? EEO
??? ?????th a ???????e ????e ????e, i ?i ??o ????????ue ???? ?????e EEO.
AE??? ?????e ????e ???oth?o ???? e ?????? ????a ?????-???? ??i ??? ???ue
? ??a N EI-5, ?????? I????a?? N 132, ?e ??? ?? ???u, ??????u, ????u
??????i, ???i ?????i e ??????? ????? ???.

I? ???? ?????e ???ey n???? ???? ???a a ??? ?????e ???????y ?????? I?y?o
???y ???? ???? a ?????e O????, n???i ????:

– ??a ?????e ??? ????ny a ??????i ????e, ???????i ?y ???, ??? e ?????
???ey ?e??o ??a;

– ????? ?????ue ??a a ???i? ??u, a ??a ?e ???? ? ? ????ey ??a e ??a a
??;

– ?a ???? ??? e ??? ??ae ??y?y a ?????o ??????o ??? ?e a ??????i? e ???o
??????o ???, ???a ? ????e ??? ??u ???ath?y ?th?i e ????ath?y ???th ???a.

I?o ?????o ???? ???????o, ?i ???? ????????e ????y?, ???a ?y?yth?y a ??
???? ???? ????, y?yth?y:

– ????? ????o ???? ????? ?e ????? ? n ????? ????a?? ?????;

– ???u ?????i ??i ? ????e ?????, ?????th?o ???u, ?c ??i??y ????o ???a;

– ???th??a ??????? ??? ????a ????e ???? ??o th?????e ???;

– ??????? ??? ?e ???? ?i??a e ???? a ???o ????o ?e ??? ???e ??a;

– ???? ??????a ???? ???e, ?????ny a ?i, ?i ???u ???ytho a ?n?o ?????e
????e ??a? ???? ???a ? “???”.

Ca ????? ????a ?????u ??o?a ???e. O?, ?. 120 IE ?O ??????u ???? ???e ?
??? ????a ?a????e ??? ??a ???a e (?e) ?n??a e (?e) ???? i??????ey, ?? y?
?y?y ????u a ???a ??? ????? ???a, ?ae ???i ????ny, a ?i ??a ???????a ?e
?????? i???? ? ??? ??????? ??a e a ????? ???? ???a. Ca ????a ????a a ???
?n???y ????a ????? ??????ey, ???????? i. 2 ?. 120, ?????ny ??o a ???a 5
?n. ?a. A?e ????a ????i a ???a ??a ??? ????? ???a, ? ??o ???ey? 15 ?n.
?a. Ca ??? ????a, ????a ???i? ????e ??, ?????ny ??o a ???a 10% ??u
??????i ???, ? ? ??a 15 ?n. ?a.

N??? 15.1 E?I ?O ?????u ???? ???e ? ????a ??y?a ??? n ???? ?????th e
??y?a ???y ???? ????. O?, ????a ??y?a ??? n ???? ?????th e ??y?a ?ae?ey
???? ????, ?????ny a ??????e ???? ????e ???? n ???e ?????y? ??o ??????o
????, ???????e (???? ??????e) a ??o ???? ????oe, ???th??e ??y?a ???ey
????o ???? ???a, a ??i a ????? a ??a ???? ??a ??o ??????o ???a, ???
??ae?? ????????i ??? ? ?????o ?oe a ???a ? 40 ? 50 I?IO; ? th????? ?oe –
? 400 ? 500 I?IO.

C?eth????e y?i

Ia ??? y?? ??? ???? ??n? ?????e ?????y ??o ???o ????? ???? e ???ey?ny
?????e ??o, ???e ????ey?ny ??? n ???e ??????e ?????eth ????.

C?eth??a

E?e, a ???yo ???? y???? ???y ???ey ????ny ???e a ???????i ?????. I???
??eoth ?cy????th ???iy????ue, ??y ??? ? ????? ?????y ???i?o ???? e
??????e ?????i ???, ?cye??th?a ???? ??o ???????ue ? ????? ??e ?y????e e
?????a ????a ??o ????? ?????a a ??????e (?????) ?????.

A????? e ?i ?????a ???, ????eyy ???? ? ?y????ueth ?cy??oth?o ????a,
?????tho ??? ??o ???i ? ????? ???? ????????, ???a?a; ?????i ?????o
?????ue ??????e ???i e ????? ?y?o???, ???a ?e??tho ?????? a ????e ???o
?????, e ?cye??th?a ???? a ????e ?????a e ?? ??a.

E???ue ??o ??? ????, ???????? ????; ???a ???? ??o ?????e, y?i????e ????;
?cy??oth?a ???? ????tho y?????? e ???cy?o?i?e ????. I??a ??i a ???a
?????o ???e ???? ????? ????.

N??e ?????

1. I?ay ?????y e ?y????y ?????y ???ea // 2007, ?7

2. Ath???a ????ey: ???? e ???? ????i-?cy????e ?y????e // I?a?? ??a ????
???? // 2007, ?2

3. A??? ??o ?y ath???o ?????e // I???a ???? ???? // 2007

4. N??? N.A. // A????? ????e// ??????? ?????e ?y????e,2007, ?12

5. O??a O.TH.//A????? ????e// A?eo ???? ????,2005, ?6

6. ??? A.A. «E???ue e ???y» – NIa.: EAY NYI, 2009-76n

7. O??? A.Ae. «A??» -I??a: EIO?A-I,2008-448n.

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