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o poepe o oe c e a aec o e- opo coc ae o e o o pey a a e o c c e y p pe oo o po a- o op a: ae poep x oy ec a. yx o: oo e o p a e3. p ep aec a e o poep (yc- . Peoe ye c ceya c py ypa a a a a c c e a o y p pe o e c ye o apye oo o a oe a x e o o ). poepo pocc co ay opco pa :

4. ac o a poee poepo ( e pee 1 paa 1. Ha e oa e oye a.

o, o eeap a poepa eeap- 2. B ae .

a o, ep o poee o op a eeco- 3. a a coc ae ae .

opa o a aa a ec , oa e ap a- 4. poepe ep o e e oc o x oox poepo). po pye ay.

5. Cpo poee poepo (c a ap 5. c oyee pa a (c a ap ) eeCO peoe y e a a epo p ). pa e, y pe e, y p pe e.

Me o oye opa o ooa- 6. o po pyee a pae ay a.

ee : coac o peoa pa a (c a ap a) 7. opa o pey a ax pey x CO 9001:2000 ay opca opa a o a poepo epax, p x o peoe a o ce a opa , o ocyc oc p - , pa ee poo x o op c c e a o pe e c e e o e x pe- ec a ay a.

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8. epee aea o pey a a eye- i-o oaa e j-o py e, coac o e o o o op a (ec o e c). e ( p oe e xx, opya 1);

9. M e e poep x o coc o y p - xij o e a, oye a xoe o op a;

pe oo o po aec a ay a. pj ecoo o e j-o py oaa10. Peoe yee epo p o yye- ee.

ee o c c e o po aec a. c ooa e ecooo o e a pe11. o c , ocyec x o o- yco pe o oo, o yye e c c e p . po cxo o p op e x a pae x, o o12. a a coc ae ae . p ay opco pe p ae c oee a13. O e o ocye ae o- e e.

aoe c o po pyex . p p pee o o e o 14. O e o o poe o e peoe - eca epo p ceye p a o ayex epo p (a o e c o pey a a e cyec yee opa e e a pa a yy poep o c ee yc a oe oo y p - e e c c e aec a ee y o poa e pe c a ap o ep oa). e o pea cyy oo x o ep O pyooc a ay opco p peye c o eaec e oo ay a.

yc a o ep aaa oope co py- Copaepe e yaa x a pa o o pa o o oc oa , e xoe o o- ceye opyo :

p a c c e aec a. Peoe ye c c oo <, (3) a o ec aao, pe py x c ye a pa , ca e c oec ee e ae py x e c a oo e e oc ec a ay a;

oac aec a. Mep aaa a y ye oo e o ep o eaec e oo oaa , o apye e poep , e o ycy.

po ope ooe ao oa ec a, a pa a aec o, co oepe, o peeac oc Tpyooo oeca P, a ae yco c a cya eco x coc a x:

oe oo ooopa, pyooo coae o pa a, ae oo c pao o.

= M+ Pom + oc + Op + Ou, (4) Pyooc o ay opco p ece o e e M a ep a e a pa , ca e c oecc e oc a opa a papao epo p ee e aec a (yaa, a oap, c e o yye c c e aec a ay a x p.);

coepee oe ocyec e e. p aee Pom pacxo a o a y pya c o ce coep oy a pae a o eco py a, p ee papao e c c e o ee o y p pe o c c e aec a, aec a; o a a o e e o po x a c oc o pey a o o op a. y ; apao a a a a x pao o oo a a py c o e o aoy a pao ea y pe eo o po, c y py e e poep coo e c c e o o op a c o e a oepa e o oo y py c peoe a o c pae eoypo aec a;

c a o, o ope oy, a c oc o e oc a pa , ca e c c ooa e oc o x oc o ec , a ee a:

x cpec p coa y o poa papao y epe e eoc a x ec c e aec a ( p ope e e oc o x cpec , e o c c e;

aop a cpec c e o ex , o opao y epeco p cyec y x co poa o- o e x a apa o..);

c a x;

Op o a a c opo c e a c a, o cy a a, o e y epa o a x yc ape x p ee a ooop o oc oe, pa, ya ooe.

c y papao e c c e aec a (ec c oB epy oepe a pye c yye e o po e c e a c e p ea c, o Op= 0);

a pae , o e a o opx ac a o o oOu o a a opa o x ycy, epa yp, e c o epx e pa a ao a oo x o c a ep o ec e a , ycy a peo e o, yc a oe x aoo o pe oo oc ae e oc y a ep e, a ocy a e oaa e (opya 2):

o ep x o cy a o x c c e..

(xijmax xij)pj max, (2) a pa a oec ee e aec a coc o e xijmax ac a o oo oe ae e o e - pacxoo coo e c y x a o (opya 5):

4 2 2 ' Bpc a oy aa a o pee cya = pc + c + yc, (5) (o e ca a ep a oo opa oo yep e pc a pa a papao y c c e aec a; a, pa, cye e ep );

eoy ac c o oc e cyae c a pa a oec ee e y o poa c c e aec a; ee a y poa cec e eaec e oo oa yc a pa a yye e c c e aec a. a ycy;

Ceye y a , o e e e yy pc B o ep e y ye o o -a e c, e oy e y oy coc a yc. oo oc poee ay a y o cy c e .

o ep, c o op ceye copaep a pa , op py c a ce oo x pacxoo, B o e e o eca epo p , o ca o ca x opye (5): x a o paee, ye c ococ oa op poa e o y p pe o o = + Bpc + + B, (6) aec a, oe o ype oc oco o e pa e ca a eaec e o po- c ay opco p yye c ya a ee ay ;

p e ay opc x ycy.

_ Cco cooao epayp:

1. Mey apo e c a ap ay a oec poecc o a x yxa epo (1999). M.: MPC, 2000. 699 c.

2. Mey apo c a ap CO 9004-2: 1991. Oee pyooc o aec o ee c c e aec a. . 2: Pyoo e yaa o ycya: ep. c a . M.: Bcepoc. ay.- cce. - cep a occ a ap a Pocc (BHC), 1996.

3. Mey apo c a ap CO 9001:2000 C c ea e ee a aec a. Tpeoa .

4. y a E.M., Oc poc O.M., Pe o H.A. O eec e e pa a (c a ap ) ay a x c ooa e. M.: PECC, 1998. 334 c.

5. a oa C.B. C c ea ep oec ee aec a ay a // C. A ya e o poc yxa epcoo ye a, o po aooooe . M.: a ec o MCXA, 2001. C. 126-129.

6. y p B.A., Ty a M.B. B y pe ay c c e aec a // Me o e ee a aec a. 2001. 2. C. 10-16.

7. pa a (c a ap ) ay opco e e oc. M.: -PECC, 2000. 384 c.

8. Poep co . Ay. epe. c a . M.: PMG, Ay opca pa o a , 1993. 496 c.

9. American Institute of Certified Public Accountants; Codification of Statements on Auditing Standards. 1-64. American Institute of Certified Public Accountants, 1991.

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