Академический Документы
Профессиональный Документы
Культура Документы
,
. . , . .
38.04.01 ( () )
( 240 20.05.2015 .)
2016
- www.phoenixbooks.ru
657(075.8)
65.05373
0938
34
:
. .
, . . .
. .
, , . . .
. .
34
:
/ . . , . . , . .
. / : , 2016. 510 . (
).
ISBN 978-5-222-26486-7
,
() ,
, ,
.
, ,
,
,
, ,
, , .
,
( ),
.
, , ,
.
, , .
ISBN 978-5-222-26486-7
657(075.8)
65.05373
. . , . . ,
. . , 2015
: , 2016
- www.phoenixbooks.ru
.......................................................................................................................... 9
1
......... 12
1.
................................................................... 12
1.1.
................................................... 12
1.2. ......................... 16
1.3. ...... 19
1.4.
.............................................................................. 30
................................................................................... 33
2. ................. 34
2.1.
............................................... 34
2.2. ............. 43
2.3. ,
................... 44
................................................................................... 55
3. .......... 56
3.1. ............................ 56
3.2. ............................... 57
3.3. , , ................................. 65
3.4.
........................................................................................................... 69
3.5. ....................................................................... 81
- www.phoenixbooks.ru
3.6. ................................................................................. 84
3.7. ............................................... 89
................................................................................... 93
1 .............................................................................................. 94
2
: ,
........................... 104
4.
4.1. .......................................... 104
4.2. ....................................... 111
4.3. .................. 117
4.4. ...................................................... 120
4.5. .................... 124
4.6. ....................................................................... 133
4.7. ............. 137
................................................................................ 139
5. .... 140
5.1. ... 140
5.2. ........................................................... 152
5.3. ................. 154
5.4.
............................................................................................... 158
5.5.
............................................................ 161
5.6. ................. 166
5.7. ............. 170
- www.phoenixbooks.ru
5.8.
..................................................................................... 177
5.9.
.................................................................. 182
5.10.
......................... 190
................................................................................ 194
6. ....................... 196
6.1. ......................................... 196
6.2. ............. 197
6.3.
......................................... 203
6.4. ................................................................... 207
6.5. ............................ 209
................................................................................ 213
7. ................................ 214
7.1.
............................................ 214
7.2. ....................................................... 218
7.3.
............................................................................................. 221
7.4.
...................................................................................... 224
7.5. ............................ 225
................................................................................ 235
8.
........................................................... 236
8.1. ............................................. 236
- www.phoenixbooks.ru
12.
....... 403
12.1. ,
............ 403
12.2. , ...................... 405
12.3. ,
......................................................... 411
12.4.
................................................................................................ 414
12.5. .............. 428
................................................................................ 430
- www.phoenixbooks.ru
3 ........................................................................................... 431
...................................................................................................... 443
........................................................................................................ 443
. .................. 462
.
................................................................................. 464
. ,
............................................... 481
........................................................................................................ 501
..................................................... 504
- www.phoenixbooks.ru
,
.
,
, . ,
,
.
. ,
SarbanesOxley Act1 , COSO Report Turnbull
Report. . 906 SarbanesOxley Act, ,
,
.
.
,
,
(SEC)
(),
. 404
,
.
COSO
. ,
,
1934 . ,
.
.
1
(SarbanesOxley Act)
, 2002 .
, ,
(
), , .
.
- www.phoenixbooks.ru
10
.
.
(Combined Code of Corporate
Governance) ,
.
,
, .
19
402:
, (
) ,
()
( ,
).
:
1)
,
;
2) ,
, ,
,
;
3) (
)
,
,
.
- www.phoenixbooks.ru
11
, ,
,
.
.
,
,
.
, ,
,
,
.
,
(
, ,
,
. .),
, .
:
, : ,
,
.
: ,
,
,
; ;
.
- www.phoenixbooks.ru
12
1.1.
1.2.
1.3.
1.4.
1.1.
, ,
(. 1.1).
,
,
, .
,
.
,
,
- www.phoenixbooks.ru
1.
13
. 1.1.
.
,
. ,
,
, ,
.
,
.
.
, .
,
.
- www.phoenixbooks.ru
14
1.
,
, ,
.
:
,
,
,
,
,
.
,
, ,
.
:
1) ,
;
2) ,
.
,
,
,
, ,
. ,
,
,
.
,
.
(
, ),
(
,
- www.phoenixbooks.ru
1.
15
), (
,
, ) .
,
, ,
,
.
. ()
, .
,
() .
, , , , ,
.
,
.
,
,
, ,
.
, ,
. ,
,
, ,
,
.
:
, , ,
, , :
1) ;
2)
;
3)
;
- www.phoenixbooks.ru
16
1.
4)
.
, ,
, , ,
,
, .
,
, .
,
.
, ,
,
. .
, .
1.2.
, .
, , ,
,
.
, ,
,
, , ,
.
:
;
, , ,
;
;
;
.
- www.phoenixbooks.ru
1.
17
,
, ,
,
,
.
.
,
, ,
. ,
( ,
), (
,
, ,
), (
),
(
, ).
.
,
.
( ,
).
(
, ..)
.
,
,
,
.
?
,
,
- www.phoenixbooks.ru
18
1.
, ,
, ,
,
, ,
,
.
,
, ,
.
,
: ,
, , .
,
:
,
/.
,
,
.
1.1.
,
.
1.1
/
1
,
, , , , ,
,
- www.phoenixbooks.ru
1.
19
. 1.1
/
2
6
7
, ,
,
,
,
, ,
,
,
,
,
1.3.
()
.
,
, ,
(, ) .
(
), ,
.
,
,
,
. ,
, ,
, , ,
- www.phoenixbooks.ru
20
1.
.
, ,
.
. ,
,
.
.
.
, ,
, ,
.
.
( ),
.
.
, , ,
, ,
, ,
1500 .
,
469 .
,
, ,
.
.
, ..
, ,
. IX
.
. ,
,
.
- www.phoenixbooks.ru
1.
21
,
,
1130 .,
1200
, XIV
.
,
,
.
,
, 1285
I.
,
,
.
,
XIII XIX
,
,
.
.
, ,
.
:
, , .
XIX XX
. 1800
.
.
.
1825 1925
,
- www.phoenixbooks.ru
22
1.
.
.
XX
,
.
:
1) ;
2)
.
XX ,
,
, .
,
, ,
.
,
,
.
(
, , ),
.
, ,
,
,
.
. ,
.
,
,
. 1912
,
.
- www.phoenixbooks.ru
1.
23
XX ,
,
(
) .
, . . .
?
19291933 .
.
,
.
, ,
.
.
. (
) ,
30 XX ,
,
,
,
.
, , ,
,
,
1932 .;
.
. 1940 . Metropolitan Life
Insurance Company
. 1948 .
.
,
.
- www.phoenixbooks.ru
24
1.
,
. 1941
:
( )
,
24 .
104 , 5 1018, 1957 .
3700 .
1942
: . 1944 .
. 1947 .
. 1948 .
,
, .
1954 . ,
.
,
,
.
,
, .
.
.
,
, :
,
(
), ,
(. . ),
.
- www.phoenixbooks.ru
1.
25
,
.
XXI
,
()
( Enron 2001 .
WorldCom 2002 . Arthur
Andersen , Parmalat 2004 . , Ahold 2003 .
, HIH 2001 . ).
.
Enron. Enron ( 1990
,
2001 . )
,
.
( Enron)
(National Association of
Corporate Directors, NACD),
Enron , ,
,
, .
2001 . ,
. ,
(
).
Enron
1947 .
(Generally Accepted Auditing
Standards, GAAS), , ,
- www.phoenixbooks.ru
26
1.
. ,
Arthur Andersen,
Enron
(
),
Enron.
Enron,
Arthur Andersen
.
100 ,
.
. ,
Andersen Worldwide Network
: ,
84 , 2002 .
. , ,
, , ,
Ernst&Young, , ,
Deloitte&Touche Tohmatsu . ., Andersen Worldwide
.
,
.
2002 .
(Act
Sarbanes Oxley of 2002, SOX), o
(Public Company Accounting Reform and Investor Protection Act of
2002). ,
(
, SEC)
,
,
.
- www.phoenixbooks.ru
1.
27
302 404
. :
,
,
,
;
,
,
.
Deloitte,
,
, ,
.
. ,
,
.
404 302,
(
) ,
. ,
,
- www.phoenixbooks.ru
28
1.
,
,
.
.
1 .
2003 .
,
. ,
,
.
, 2012 .
.
,
, . :
,
,
,
(
,
. .),
.
( 402).
1
!
. http://www.deloitte.com/assets/
DcomRussia/Local %20Assets/Documents/UnderControl.pdf
- www.phoenixbooks.ru
1.
29
, .
().
, ,
.
, . . ,
,
(. 1.2)1.
, (
) , ,
.
1.2
.
,
/ .
.
.
. .
. // :
, , . 2010. 3. . 95113.
- www.phoenixbooks.ru
30
1.
. 1.2
. .
1.4.
,
, , :
;
;
;
;
.
.
.
, . 4.6
11 2014 . 3210
,
0310004, ,
0310004
. 0310004
- www.phoenixbooks.ru
1.
31
( )
, . ,
, .
: 11
,
, .
,
.
:
;
;
( ;
;
);
(,
);
;
;
: ,
, ;
;
( ,
,
,
.);
- www.phoenixbooks.ru
32
1.
.
,
.
(
1.2).
, ,
:
;
;
, ,
,
, ,
,
, ,
,
,
. 1.2.
- www.phoenixbooks.ru
1.
33
.
.
1.
? ?
2.
?
?
3.
.
4. .
5.
? ?
- www.phoenixbooks.ru
34
1.
2.1.
2.2.
2.3. ,
2.1.
, ()
,
XX ,
.
,
,
,
.
, Bloomberg,
1996 2002 673
, 54 %
.
, Enron, Global Crossing Ltd. Kmart Corp.,
,
.
System Software Associates Inc.
- www.phoenixbooks.ru
2.
35
(KPMG)
,
(Securities and Exchange Commission SEC)
.
,
19982002 ,
119,8 .
,
,
.
,
Enron, Tyco International, Adelphia, Peregrine
Systems WorldCom,
.
, 1934 .
,
, .
, ,
.
, (
,
),
(S).
,
,
.
,
.
- www.phoenixbooks.ru
36
1.
,
,
.
,
,
.
(GAAP) ,
.
, ,
, ,
,
.
,
,
.
,
. 2002
, ,
, .
, IT
,
.
.
1
404.
404 ,
SEC
. ,
,
1
. :
. http://nauditor.com.ua/ru/component/na_archive/176/
- www.phoenixbooks.ru
511
,
,
:
.
.
.
.
15.07.2015. 27.09.2015.
84 108 1/32. .
2000 .
344011, . , . , 150.
. (863) 2618959, ./ 2618950
: www.phoenixrostov.ru
: www.phoenixbooks.ru
- www.phoenixbooks.ru