Вы находитесь на странице: 1из 69

,

..
:
.., ..., . (, 1.1.1, 1.1.2., 1.1.3., 1.1.4.,
1.2.1., 1.2.2., 1.2.3., 1.2.4., 1.3.3., 2.1.1., 2.1.2., 2.1.3., 2.1.4., 2.1.5., 2.2.1., 2.2.2., 2.2.3., 2.2.4.,
2.2.5., 2.2.6., 2.3.1., 2.3.2., 2.3.3., 3.1.1., 3.1.3., 3.4.1., 3.4.4., 4.2.3., 4.3.1., 4.3.2.);
.. , ..., ( 3.2.2.);
.. , ..., ( 3.3.3.);
.. , ( 1.2.3., 1.3.3.);
.. , ..., ( 1.2.2., 2.2.2.);
.. , ..., ( 2.3.2., 4.1.2.);
.. , ..., ( 4.2.1.);
.. , ..., ( 4.1.3., 4.1.4., 4.2.2.);
.. , ..., ( 3.4.3., 3.4.4.);
.. , . ( 3.3.2., 3.3.4);
.. , ..., ( 3.3.1.);
.. , ..., ( 3.2.1);
.. , ..., ( 1.1.2., 1.1.4., 1.2.1., 3.1.1., 3.1.2., 3.3.7.,
3.4.2., 4.3.3.);
.. , ..., ( 3.3.5.);
.. , ..., . ( 3.3.6.);
.. , ..., ( 3.2.3.);
.. , ..., ( 3.2.3., 4.1.1.);
.. , ..., ( 1.3.1., 1.3.2.);
.. , ..., ( 3.2.4.).


. ,
.
,
.
()
.
.
,
, ,

.

1.

1.1.
1.1.1.
1.1.2. , .
1.1.3.
1.1.4.
1.2.
1.2.1.
1.2.2.
1.2.3.
1.2.4.
1.3.
1.3.1.
1.3.2.
1.3.3.

6
6
8
11
16
21
21
27
32
39
44
44
52
57
67

2.

69

2.1. ,
2.1.1.
2.1.2.
2.1.3.
2.1.4.
2.1.5.
2.2.
2.2.1. ,
2.2.2.

2.2.3.
2.2.4.
2.2.5.

2.2.6.
.
2.3.
2.3.1.
2.3.2.

2.3.3.

70
70
72
73
74
77
80
80
80
82
84
87
89
94
94
96
106
120

3. ()

122

3.1. ()

3.1.1. () ,

3.1.2.
3.1.3.
3.2.

123
123
129
130
135
2

3.2.1.
3.2.2.
3.2.3.
3.2.4.
()
3.3.
3.3.1.
3.3.2. ,
3.3.3.
3.3.4.
3.3.5.
3.3.6.
3.3.7.
3.4.
3.4.1. ()

3.4.2.

3.4.3.
3.4.4.
()

135
139
147
156

4.

250

4.1.
4.1.1.
4.1.2.
4.1.3.
4.1.4. ,

4.2.
4.2.1.
4.2.2.
4.2.3.
4.3. ,
4.3.1.

4.3.2.
4.3.3. -

250
250
259
268
277

169
169
176
190
203
208
212
217
226
226
229
233
238
247

283
283
289
295
299
299
304
306

!


.
, ,
,

.
, ,
, ,
.
, ,
.
, ,
,
, ,
,
.
, .
.
, ,
,
,
, .

()

, ,
.

.
4

(), , ,
,
.

, , ,
, , ..

.
,
.
.

, ,
.
, ,
.

. :
, ,
;
, ,
;
,
, .

() .

,
.

,
.
,
.

.

1.

,
,
6

,
.

:
1)
, ,
;
2) ,
,
;
3) ,
;
4) ,
,

.

1.1.
1.1.1.
audire,
, .. ,
.
.
,
.
. , .
, ,
, 5.000
7

. , ,
.

. ,
. ,
, .
. ,
( 700 ..), XIV
( ) .

XIII XIV ,
, ,
. XVI


.

"1.
, .
, " "
:
,
,
,
.
(
) 1720 .

1 . / . .. . .: ,
2001. 368.

,
2.
1.1.2. ,

, ,

, ,
,

(, ).

.
,
,

.
,
.

,
,
.
. ,

, .


, .
, , .
1844
. , 1853 .
2 ..
: . ... . . : 08.00.12 - 24.06.2009
, 2009, - .185.
9

.

1862 , .
(1867 .)
(1870 .),
.
: -,
,
, .
, ,

,
.
,
.

,
. XIX

Price Waterhouse, Peat

Marwick & Company Arthur Young & Company.



1887 ,
(AICPA).

1929-1933 .,

.
- 1933 ,
,
10

. 30-
,
,
. 1937 .
,
.
, ,

,

(, ), ,
(, , , ..).
:
1)
;
2) ;
3)
, ;
4)
.

1.1.3.

:
1) ( XIX 30- XX );
2) (40- 80- XX );
3) , (90- XX XXI ).

. XIX XX
.
11


. , ,
, ,

.
1900 1917 ..,
.

, ,
.
1917 AICPA
FTC ( )
,
. ( 1918 .)
.

.
,

.
1939 . AICPA (SAP
N 1),

,
,
() .
,
, , .. ,
.
.
12


, . ,
, ,
.
.

,
.
-
, (
). ,
, ,

. , , ,
,
. , -
,

, .
. ,
.

,
.
, 1934 .
(SEC), .
1942 .
.

13

,
,
1941 . 3.

1947 . (IIA).

, 1969 .
(AISG),
, . 1973 .

(IASC)

,
.
1980 1991 ..
(IAPC)
(IAG) . 1991 .
(ISA),
, .
, , ,
-
.
, , ,

. 4

, ,
,
. , -,
,

. -,
3 Brink, V.Z. Internal Auditing: Its Nature and Function and Methods of Procedure. The Ronald
Press, 1941, 1st Edition.
4 . . - ., 1993

14

,
,
. , ,
.
, ,
( ) .
, , .
1990- ,

.
, 90 . 1970-
. (SAS N 55)
,

.
,
,
- 5.
1992 .

(COSO)6.
,
.
,
. ,

, .
5 Lemon, M. Developments in the Audit Methodologies of Large Accounting Firms: Monograph /
M. Lemon, K. Tatum & S. Turley. London: APB, 2000.
6 Committee of Sponsoring Organizations. Internal Control An Integrated Framework. COSO,
1992.

15

, , - ,
, , ,
, .

, .

,
.

. ,

.
1.1.4.
,
, ,
90- .
.
I
. ,
, .

. , 1888, 1907-1912 1929-1930 .
,
.

16

,
,

,
.

, .
.
,

. , XIX -
, ,
.
,
.
1917 ,
, ,
.

, .
,
. ,
, ,

.

80- ,


17

,
.

08.09.1987 " ",


"",
.
1988 . 1993 .

.
, ,
. , ,
,
.
1988-1990 ., ..
,
.

, ,
- ()

.

, .
18


. ,
, , ,
,
, .. ,
,

- .

,
,
.
. 1989 1991 .., ,

, .

, , ,
.

22 1993 .,
.
2001 ,
.

.
1994 .

. ,
,
, ,
19

,
.
,
.
,
,

.
1994 ,
, ,
.
. . ,
,
, , ,
.
, ,

, .
,
.

, , :
, 1994 .
1994 ,

. ,
, ,
,
, .

20

, ,
.
1996
()
,

. ,

, ,
,
.
,
.
, .
,
, ,
,

. , ,
.

. 2001
.

,
2008 ( 30.12.08
N 307-).
1.2.

1.2.1.
21

:
1) ;
2) ;
3) () ;
4) .

.
,
. ,
, ,
, ,
.


. ,

. ,

(),

.

22

()

.

.
. - ,
,
.

, .
,
,
;
.
, ,
.


;
,

; .
,

:
1) ;
2) .
3) ;
4) ().
23

- ,

, ,
.
:
) ;
) ;
) .

, 7.

() ,
().
,
.
,


.

() .


.
,
.

( ) ;

-;

7 50 % .

24

;
.

, :
)

);
) :
- ;
- / ;
-
;
- (,
);
- ()
- ;
- ;
-

-
,

.

.
-
.
:
- -
, ;
- -
,
;

25

- -
,
.
:
- ;
- / ;
- ;
- ;
- ;
- ;
- ,
.

. :
-
;
-
;
- , ;
- ,
, ;
-
-

;
- .

4 :
26

1) (
);
2) ;
3) ;
4) .

,
4,0 . . , 100
. Ernst&Young, Deloitte Touche Tohmatsu; PricewaterhouseCoopers
KPMG. , .
,

. , 1987 .

Ernst&Whitney;

Deloitte

Haskins&Seels;

:
Touche

Ross;

Arthur

Young;

Pricewaterhouse;

Coopers&Librand; KPMG Andersen Worldwide Network. 1992 .


Arthur Young

Ernst&Whitney Ernst&Young, Deloitte

Haskins&Seels Touche Ross Deloitte Touche


. 1997 . Pricewaterhouse
Coopers&Librand PricewaterhouseCoopers
, 2002 .
Arthur Andersen Enron (.
1.2.3.)
Andersen Worldwide Network.
.
,
,
. , ,
.

27


50 .
. , ,
.
25
. , ,
.
. ,
95 % .
1.2.2.
XXI

()

-.

(, , , ),
.
,

.

,

,
,
.
,

.
28

. , ,

,
,
.
( )

, .
2002 .
:
- (Securities and Exchange
Commission, SEC) ,

;
-
(American Institute of Certified Public Accountants, AICPA)
, 1947

;
- (Financial Accounting Standards
Board, FASB) , 1973


.

, , , ,
29

. ,
, ,
. , ,
, ,
. , ,

,

.

,


.
, Enron

Arthur-Andersen.


,
,
.
, ,

30

,
.
,


.
.

.
2002 .
(Act Sarbanes Oxley of 2002, SOX),
o

,
(, , , .)

,
.

, ,
(
) ,
.
30.12.08 .

, ,

31

.
.
, , , ,

.
:
1)
(

);
2)

;
3)
.

1.2.3.
,
, ,
. ,
XXI
.
2007 2008 .


,
XX .
15 16 2008 . 2 2009 .
,
32

8. ,

.

XXI . ,

() ( Enron
2001 . WorldCom 2002 . Arthur
Andersen , Parmalat 2004 . , Ahold 2003 . ,
HIH 2001 . )9.


.

Enron.
Enron ( 1990-
, 2001 . )

,
(., , 10).
( Enron)

8 .
, 15 16 2008 .: . . // . [http://
kremlin.ru/events/articles/2008/11/209291/209303];
. , 2 2009 . :
.

.
//

[http://
president.kremlin.ru/text/docs/2009/04/214938];
. , 2 2009 . : . . /

. .[http:// president.kremlin.ru/text/docs/2009/04/214941].
9 ,
., : feature HRWORLD [http://www.hrworld.com/features/33-biggest-corporateimplosions-042808 ]
10 Dyson J.R. Accounting for Non-Accounting Students. Sixth Ed. Pearson Education, 2004. 540
p. P. 290 292.

33

(National Association of Corporate Directors, NACD)11,


Enron ,
, ,
, .
2001 . , .
,
( ).
Enron ,
(
,
)
.

Enron

, ) .
2006 . Enron Corp. (shell)
.
2007 . Enron Creditors
Recovery

Corporation,


( 175
) . 2008 .
21,4 ., , ,
12.
Enron
1947 .
(Generally Accepted Auditing Standards, GAAS), ,
,
11 The Enron Code: The Hidden Lesson.//NACD-DM Extra. - June
[http://www.nacdonline.org/members/dmx/dmxtra_0606.pdf]
12 Return Additional $829 Million to Creditors in Latest Distribution [Press Release]
[http://www.smartbrief.com/news/aaaa/companyData.jsp?/companyld/=253]

1,

2006.

34

, Arthur Andersen,
Enron (

),
Enron.
Enron,
Arthur Andersen .
100 ,
.
. ,
Andersen Worldwide Network :
- , 84
, 2002 . .
, , , ,
, Ernst&Young, , ,
Deloitte&Touche Tohmatsu . ., Andersen Worldwide
13.
2002 .
(Act Sarbanes Oxley of 2002, SOX)14,
o
(Public Company Accounting Reform and Investor Protection
Act of 2002). ,

(
, SEC) ,
,
.
13 Andersen Worldwide Network: Whos Going Where. [http://www.AccountingWEB.com Apr-3-

2002]
14 2002 . . 2002.
[http://www. ey.com]

35


,
,

.
:
-
;
- ()
, ;
-

-
( )
,
-

;
-
, ,
, ;
-
SEC
- ,
;
-

,
-

,

36

(
Corporate and Criminal Fraud Act of 2002);
-
, ,
(
,
, White Collar Crime Penalty Enhancement Act of 2002) .


. ,
Ernst&Young 15,

,

(. 1).
.

Parmalat Ahold

SOX,

.
1


USA: SOX
Japan: J-SOX
16
UK: Combined Code

EU: 4th, 7th & 8th Directives


Brazil: Governanca Corporativa
Russia: Order N 04-1245/-

15 Ernst&Young LLP, 2006. Leveraging Value from Internal Controls, Ernst&Young EYGM, P.3 [
. no: OECD Conference on Intellectual Asset-Based Management "Toward Innovation and Sustainable
Growth" "Does Corporate Governance Matter for Publicly Listed Company Shareholders?". - Tokyo, Japan,
December 8, 2006. - Roland Burgman, AssetEconomics, Inc., USA ].
37

France: LSF
Italy: 231 & 262
Sweden: Corporate Code
Switzerland: Swiss Code

India: Clause 49
China: SASAC Directive
Australia: CLERP 9
Global: BASEL II

2003 .

,
17.
(
7000 ,
)

2005 . .
,

, 2006 .
(Statutory Audit Directive)18 (
EuroSOX).


( ).

,
16
, . 9 2007 . 07-102/-
17 Audit of company accounts: Commission sets out ten priorities to improve quality and protect
investors. IP/03/715. Brussels, 21th May 2003 [http://europa.eu/pressReleases/reference=IP/03/715]
Company law and corporate governance: Commission presents Action Plan. IP/03/716. Brussels,
21th May 2003 [http://europa.eu/pressReleases/reference=IP/03/716]
18 Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory
audit of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and
83/349/EEC and repealing Council Directive 84/253/EEC. //Official Journal of the European Union. L 157
9.6.2006. P. 87 107.

38

- ,
(third states).
2008 .

,
19. -

( ),

.
:
-
: ,
, ,
, , ,
,
;
- ,
, ,
;
-
(
).

19 Commission Recommendation of 6th May 2008 on external quality assurance for statutory

auditors and audit firms auditing public interest entities. (2008/362/) //Official Journal of the European
Union. L 120. 7.5.2008. - P. 20 24.

39

, ,

- 2008 .
(. .

)
,

, 27 - ,
1 2009 . 21 .
1.2.4.
,

,
.
( )

, ()
.
, -
()
20.

,
. (..
, ).
,

20 30.12.08 N 307- , .1 .3.

40

(),
(),

(),

(), ,
,
. ,
, XX
. ,
,
.

(
). ,
, ()

, .
- ,
,

- ,

21.

, ,
, :
1) ();
2) ;
21 .. :
. - .: , 2005, .128.

41

3) ;
4) ;
5) ;
6)
.

.

.

. ,
, (),
.
.

, ,
.
.
.
( ),
,
.

:
1) ;
2) .
42


().
() , ..
.
, ,
,

. ,

.
. (234-149 ..) ,

, .
,
.
( , ).

, , ..
.

XX - XXI .
XXI
( ) (Boyd22, Knechel23

.).

, , ,
.
22 Boyd, C. The transformation of accounting profession: the history behind the Big 5 Accounting
Firms diversifying into Law / Report prepared for the Canadian Bar Association International Practice of
Law Committee on Multi-Disciplinary Practices and the Legal Profession. May, 1999.
23 Knechel, R. The business risk audit: origins, challenges and the roll of research / Working Paper.
2004.

43


,
. 1992 .
80 % , 2001 . 79%
.
,

, ,
.

,


, .
.
,
XX
()
.
, ,
,
.

.
1.3.
1.3.1.
,

, ,
44


.

.
:
-
;
- ;
-
;
-
;
-
.

,
.

(
), , .
(, ,
.) ,
.
, ,
( )
.
() (International Federation of
Accountants, IFAC) , ,

, , ,
, ,
45

.

.
, ,
()
. , ,
,
.
.


. ,
, ,
, ,
.
,
.

.
,
,
,
. ,
,
.

,
.
,

46

() .
,
,
.

, ,
.

().

.

, , ,
.
:
- ;
- ;
- ,
- .
, ,

- .

, ,
.

47

. ,
, ,
,
. , -
,
.

,
. , ,
,
,

.
,
, .

- ,
, .
,
,
.
.
,
,
,
. , ,

,

48

,
.
.
,
,


.
,
.

.

,
- ,

. , ,

,
,

.
,
, .


, .
,
,
49

, , ,
, . . ,
.
, ,
,
, , ,
, ,
. ,
,
, , ,
.
,

, ..


,
. ,

.
, ,
. ,
,
:
.
- ,
, .
:
-

( ) ,
50

;
-

, ;
-

;
-

,

.
, , ,
,
, , ,
, .
,
, ,
,
,
.
:
1)

;
2)

;
3)

;
4)

51

.
.

,
. , ,

. ,

,
.

,

. ,
,
,
, ,

()
.
1.3.2.

1980- .
() International

Standards of Audit (ISA).

. 2002

() Audit Practices Committee (APC),

52


.
:
,

5)

6)


.

, ,
2001 .
.

, ,
, . ,

.
2002 .

International Auditing and Assurance


Standards Board, 18 ,
15 ,
.

.


,
.
, , ,

53

.

:
-

, ;
-

;
-

, ,
,
, ;
-

;
-

, ,
, .

;
-

, ;
-

,
.

( )
, 2001 ,


. , 2005
,
54

, (Handbook of International Auditing,


Assurance, and Ethics Pronouncements. 2005 Edition, International Federation of
Accountants, New York, 2005.), ,

, 31 2004
.

, ,
.
:
-

International

Standards on Quality Control (ISCQ);


-

International Framework for Assurance Engagements (IFAE);


-

International Standards on

Auditing (ISA);
-

International

Auditing Practice Statements (IAPS);


-

International Standards on Review Engagements (ISRE);


-

International Standards on Assurance Engagements (ISAE);


-

International Standards on Related Services (ISRS).

.
:
1) ;
2) ;
3) ;
55

4) ;
5) ;
6) ;
7) ;
8) ;
9) ;
10) .

.
larity 36
(ISA)
(ISQC 1). , ,

, 15 2009 .
. 2009 . ,
24.

. ,
, , ,
, , -
.
(, , , , )

. , (, ,
, -),
.

,
24 2009 Handbook of International Standards on Auditing and Quality Control. - 830p.
[http//www.ifac.org/store/Category.tmpl?Category=Auditing%2C%20]

56

()
. ,
.

, .
,

, ,
,
.
, ,
. ,

. ,
,


.
1.3.3.


(Public Oversight Board, POB),
1977 . AICPA ,
(SEC
Practice Section, SECPS).
,

57

17000 () 25.

-.
peer review , , ,
. POB
SECPS .
(Panel on Audit
Effectiveness) AICPA
( ).
AICPA - (Peer review Board)

,

.

( ,
) ,
, .
4- (1978 .), 7- (1983 .) 8- (1984 .)
.
2000
.
- 26.
:

,

25 . . , - . .
./. . .: , 1997. -128 .
26 Commission Recommendation 2001/256/EC from 15 December 2001 on the quality assurance for
statutory audit in the European Union: Minimal requirements. - //Official Journal of the European UnionNo. 1 L 091 - 31.3.01.

58

, ,
, .
SOX, EuruSOX .
, .
,

, SOX
SEC
(Public Company Accounting
Oversight

Board,

PCAOB).

,
, PCAOB27.

,

(peer review) , . .
,
-
(American Institute
of Certified Public Accountants, AICPA). AICPA 2004 .

PCAOB ,

, ,
, ,
PCAOB28.
29.
27 23 2009 . 1972
( 15 , ,

,
) [http://www.pcaobus.org/Registration]
28 AICPA Per Review Board. Annual Report on Oversight. Issued December 12, 2008.
[aicpa.org/PRB_annual_report_on_oversight _121208]
29 , 40 55

59

AICPA 2004

. SOX 8
(BDO Seidman, Crowe Chizek and Company, Deloitte&Touche, Ernst&Young,
Grant

Thornton,

KPMG,

McGladrey&Pullen,

PricewaterhouseCoopers),

100 ,
, .
,
100 30,
,
.
,
.
98%
,

1%

, 66%
. 2004
2007 . 1662
, PCAOB .

,

;
,
,
,

30
PCAOB Release No. 2008-008, December 5, 2008. Report on the PCAOBs 2004, 2005,
2006,
and
2007
inspections
of
domestic
annually
inspected
firms.

28
.
[www.pcaobus.org/inspections/other/2008/12_06 Release_2008-008]

60

, SEC,
( ),
; ;

.



. (,

, )
, ,


.

, 100
31, , 2004 2006 .
497 . 4% 51
100 , 6% - 26 50 , 27% - 6 25 , 62% - 5
. , ,
,
, 8 PCAOB.
439 . 28%
- .
15%
,
31 PCAOB Release No. 2007-010 October 22, 2007. - Report on the PCAOBs 2004, 2005, and
2006
inspections
of
domestic
triennially
inspected
firms.
20
.
:
[www.pcaobus.org/inspections/other/2007/10_22/4010_Report]

61

. ,
,
.
, ,

.
:
- ,
;
-
,
-

, ;
-
;
-
;
-


;
- ,
;
-
.

NYSE
. PCAOB 2005 .
123 24 ,
66 PCAOB,
62

57 - PCAOB
.

.
2005 .



(European Group of Auditors' Oversight Bodies, EGAOB)32.
:
-
-
;
-
-
, ;
- ,
( ) .
2006 .
,

-,

. 2006 . (Federation xperts comptables Europen, FEE)


(220 .)
. ,
, .

32 Official Journal of the European Union L 329, 16/12/2005 P. 0038 - 0039.


63

2008

33.

,
-

,
-
(
).
,
, , ,
, , .

( ).

,
,
, ,
.

(Audit Inspection Unit, AIU)
(Professional Oversight Board, Oversight Board),
(Finance Reporting Council, FRC) -

33 Official Journal of the European Union L 120, 7/5/2008 P. 0020 - 0028


64

,
.
2008 .
, AIU 2007/2008 .34.
(major firms)
- ,
, ,
,
(smaller firms).
2008 .

(BDO Stoy Hayward, Deloitte&Touche,
Ernst&Young, Grant Thornton UK, PMG KPMG Audit, PKF (UK),
PricewaterhouseCoopers)
35. ,

PricewaterhouseCoopers

Deloitte&Touche AIU,
, PCAOB.
, AIU,
, .
.
AIU,

,
( AIU
).

:
34 Audit Inspection Unit. 2007/8 Audit Quality Inspections: An Overview. 8 th December 2008. - 16

p. [www.frc.org.uk]
35 . http://www.frc.org.uk/pob/audit/firmreports.cfm.

65

( );
;
;
; ( ,
);
.
, ,

, , .
,
,
.


.
,

(International Forum of
Independent Audit Regulators, IFIAR)36,

. , IFIAR,
.
,
.
,
(Forum of Firms, FoF)
,

36 .: [http://www/ifiar.org/Press Release]

66

37.

,
,


.
,

( ). ,
9 2009 .
(PCAOB)
19 2009 .
38
,

,
,
,

,
2007 . ,

( ).

1. ,
.

37 Globally Directed Internal Inspection Programs. : Good Practice Guidance./Forum of Firms.- 23


p. - January 2009 by the International Federation of Accountants (IEAC). ISBN 978-1-934779-87-3 [http://www.ifac.org]
38 Audit Working Paper Statesment Charlie McCreevy Cimmissioner for the Internal Market and
Services MEMO/09/79 [http://europa,eu/rapid/pressReleasesAction.do?reference=MEMO/09/79&format=HT]

67

2.
.
3.
.
4. , ,
?
5. ?
,

.
6.
?
7.
.
8.
?
9. ()
.
10.
.
11.
XXI ?
12. ,
XXI .
13.
.
14. ,
.
15.
()?
16.
.
68

17.
.
18.

.

69

Оценить