Международные стандарты аудита. Юдина Г.А. - 2 стр.

UptoLike

Составители: 

5
IHJ=:GBA:PBHGGHF?LH>BQ?KDBCJ:A>?E
P_evdmjkZnhjfbjh\Zgb_mklm^_glh\l_hj_lbq_kdboagZgbcbjZa\b-
lb_ijZdlbq_kdbogZ\udh\ihijbf_g_gbxf_`^mgZjh^guoklZg^Zjlh\Zm^b-
lhjkdhc^_yl_evghklb\ijZdlbd_Zm^blZhkhagZgbyagZqbfhklbf_klZbjh-
ebZm^blhjkdboklZg^Zjlh\^eyjZa\blbyZm^blhjkdhc^_yl_evghklb
AZ^ZqbdmjkZ
jZkkfhlj_lvh[eZklvijbf_g_gbyf_`^mgZjh^guoZm^blhjkdboklZg^Zjlh\
hagZdhfe_gb_kf_`^mgZjh^gufhiulhfjZajZ[hldbklZg^Zjlh\Zm^blZ
hk\_lblvkh^_j`Zgb_f_`^mgZjh^guoklZg^Zjlh\Zm^blZ
 hij_^_eblv hkgh\gu_ Zki_dlu bkihevah\Zgby f_`^mgZjh^guo klZg^Zjlh\
Zm^blZijbijh\_^_gbbZm^blhjkdboijh\_jhd
F_klhdmjkZ©F_`^mgZjh^gu_klZg^ZjluZm^blZª\kbkl_f_wdhghfb-
q_kdh]h b [bag_kh[jZah\Zgby Dmjk hlghkblky d ]jmii_h[s_ijhn_kkbh-
gZevguo^bkpbiebg qblZ_lky \ VII k_f_klj_ Bamq_gbx ^Zggh]h dmjkZ
ij_^r_kl\h\Zeb ^bkpbiebgu©L_hjby [mo]Zel_jkdh]h mq_lZª ©;mo]Zel_j-
kdbc nbgZgkh\uc mq_lª ©Fbjh\Zy wdhghfbdZª \ gbo jZkkfZljb\Zebkv \h-
ijhku mq_lZ fbjh\hc wdhghfbdb kihkh[kl\mxsb_ hk\h_gbx f_`^mgZjh^-
guoklZg^Zjlh\Zm^blZ
Lj_[h\Zgbydmjh\gxhk\h_gbykh^_j`ZgbydmjkZ<j_amevlZl_bamq_-
gby^bkpbiebguklm^_glu^he`gu
ZagZlv
khklZ\bkh^_j`Zgb_f_`^mgZjh^guoklZg^Zjlh\Zm^blZ
ihjy^hdbojZajZ[hldbbijbf_g_gby\Zm^blhjkdhc^_yl_evghklb
khhlghr_gb_f_`^mgZjh^guobgZpbhgZevguoklZg^Zjlh\Zm^blZ
[mf_lv
 bkihevah\Zlv f_`^mgZjh^gu_ klZg^Zjlu Zm^blZ ijb ijh\_^_gbb Zm^blhj-
kdboijh\_jhd
ijbf_gylvf_`^mgZjh^gu_klZg^ZjluZm^blZ^eyhp_gdbdZq_kl\ZZm^blhj-
kdboijh\_jhd
khihklZ\eylvf_`^mgZjh^gu_bgZpbhgZevgu_klZg^Zjlu
\bf_lvij_^klZ\e_gb_
hlj_[h\Zgbyof_`^mgZjh^ghcZm^blhjkdhch[s_kl\_gghklbdhj]ZgbaZpbb
bdZq_kl\mZm^blZ
h[hlebqbyof_`^mgZjh^guoklZg^Zjlh\Zm^blZhlgZpbhgZevguo
] h[eZ^Zlv gZ\udZfb kZfhklhyl_evgh]h ijbf_g_gby f_`^mgZjh^guo klZg-
^Zjlh\Zm^blZ
6
LZ[ebpZ
JZa^_eu^bkpbiebgub\b^uaZgylbc
<b^mq_[ghcjZ[hlu Dhebq_kl\hqZkh\ihnhjfZfh[mq_gby
^g_\gZy aZhqgZy
H[sZy ljm^h_fdhklv ^bkpbi
-
ebgu
52 52
:m^blhjgu_aZgylby 28 12
KZfhklhyl_evgZyjZ[hlZ 24 40
JZa^_e^bkpbiebgul_fZ <k_]h E_dpbb K_fbgZju E_dpbb
L_fZKmsghklv b kh^_j`Z-
gb_Zm^blhjkdboklZg^Zjlh\
32 1 1
L_fZH[sb_klZg^Zjlu 32 1 1
L_fZH[sb_ f_lh^bq_kdb_
ih^oh^u d Zm^blhjkdhc ijh-
\_jd_jZ[hqb_klZg^Zjlu
84 4 3
L_fZ<aZbfhhlghr_gby
jZaebqguokm[t_dlh\jZ[hqb_
klZg^Zjlu
62 4 3
L_fZKi_pbZevgu_ Zki_dlu
Zm^blhjkdhc ijh\_jdbjZ[h-
qb_klZg^Zjlu
42 2 2
L_fZKlZg^Zjluhlq_lghklb
ki_pbZevgu_klZg^Zjlu
42 2 2
Blh]hqZkh\ 28 14 14 12
<b^blh]h\h]hdhgljhey aZq_l aZq_l
IIKH>?J@:GB?DMJK:
L_fZKmsghklvbkh^_j`Zgb_Zm^blhjkdboklZg^Zjlh\
Kmsghklv Zm^blhjkdbo klZg^Zjlh\ g_h[oh^bfhklv agZq_gb_ h[eZklv
ijbf_g_gby Kh^_j`Zgb_ b ihjy^hd bkihevah\Zgby f_`^mgZjh^guo klZg-
^Zjlh\Zm^blhjkdhc^_yl_evghklbaZjm[_`hf
P_ebbh[eZklvj_]mebjh\Zgbyf_`^mgZjh^guoZm^blhjkdboklZg^Zj-
lh\Khhlghr_gb_f_`^mgZjh^guoklZg^Zjlh\nbgZgkh\hchlq_lghklbbZm-
^blZ
DeZkkbnbdZpby klZg^Zjlh\ hkh[_gghklv hkgh\guo ]jmiiklZg^Zjlh\
\lhfqbke_klZg^Zjluihemq_gbybgnhjfZpbbhijh\_jy_fuch[t_dlZohj-
]ZgbaZpbbZm^blZhnhjfe_gbyj_amevlZlh\Zm^blhjkdboijh\_jhd