Аудитор №1 2009 (190,00 руб.)

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АУДИТОР ÂÊÂÏÂÒˇ˜Ì˚È ÊÛ̇Ππ 1 (167) flÕ¬¿–‹ 2009 »Á‰‡ÂÚÒˇ Т 1994 „Ó‰‡ ∆Û̇ΠÁ‡„ËÒÚËÓ‚‡Ì ‚ УПЛЪВЪВ –‘ ФУ Ô˜‡ÚË —‚ˉÂÚÂθÒÚ‚Ó π 012314 ”˜‰ËÚÂθ: ÍÓÎÎÂÍÚË‚ ‰‡ÍˆËË ÊÛ̇· ♦ ♦ ♦ √·‚Ì˚È ‰‡ÍÚÓ —Â„ÂÈ √ÛÒ¸ÍÓ‚ –‰‡ÍÚÓ˚ ¬ËÍÚÓ »‚‡ÌÓ‚ —Â„ÂÈ ÓÍËÌ »ÒÔÓÎÌËÚÂθÌ˚È ‰ËÂÍÚÓ ŒÎ¸„‡ ¡Ó˜‡Ó‚‡ Õ‡Û˜Ì˚È ÍÓÌÒÛθڇÌÚ ¬‡ÎÂËÈ “ˢÂÌÍÓ ÓÏÔ¸˛ÚÂ̇ˇ ‚ÂÒÚ͇ ≈ÎÂ̇ œÓÔÓ‚‡ ÓÂÍÚÓ “‡Ú¸ˇÌ‡ ƒÁ·ËÍ ŒÚ‚ÂÚÒÚ‚ÂÌÌ˚È ÒÂÍÂÚ‡¸ À˛‰ÏË· ¿Ò‡ÌÓ‚‡ ŒÚ‰ÂÎ ‡ÎËÁ‡ˆËË Л ÂÍ·Ï˚ ¿Ì̇ À˚ÒÂÌÒ͇ˇ ♦ ♦ ♦ ¿‰ÂÒ ‰‡ÍˆËË: 125212, ÃÓÒÍ‚‡, √ÓÎÓ‚ËÌÒÍÓ ¯ÓÒÒÂ, 8, ÍÓÔ. 2 œËҸχ Л Ï‡ÚÂˇÎ˚ ÔËÒ˚·ڸ ФУ ‡‰ÂÒÛ: 125212, ÃÓÒÍ‚‡, ‡/ˇ 133 “ÂÎÂÙÓÌ: (495) 459-1317 ‘‡ÍÒ: e-mail: http://russmag.ru info@russmag.ru © «¿Œ »Á‰‡ÚÂθÒÚ‚Ó ´–ÛÒÒÍËÈ ÊÛ̇Ϊ, 2009 œË ÔÂÂÔ˜‡ÚÍÂ Л ˆËÚËÓ‚‡ÌËË ÒÒ˚Î͇ ̇ ÊÛ̇Π´¿Û‰ËÚÓª Ó·ˇÁ‡ÚÂθ̇. ‘ÓÏ‡Ú 60×84/8 ¡Ûχ„‡ ÓÙÒÂÚ̇ˇ π 1 ”ÒÎ. Ô˜. Î. 7,44 “Ë‡Ê 7100 ˝ÍÁ. ♦ ♦ ♦ œÓ‰ÔËÒÌ˚ Ë̉ÂÍÒ˚ ‚ ͇ڇÎÓ„‡ı ¿„ÂÌÚÒÚ‚‡ ´–ÓÒÔ˜‡Ú¸ª: ÔÓÎÛ„Ó‰Ó‚ÓÈ с 72977, „Ó‰Ó‚ÓÈ с 81153 ´œÓ˜Ú‡ –ÓÒÒË˪ с 24554 (495) 459-1377 ¬ ÌÓÏÂ ¬ ‘‰Â‡Î¸ÌÓÏ ÒÓ·‡ÌËË ≈.≈. —ÏËÌÓ‚ ŒÒÌÓ‚Ì˚ ÔÓÎÓÊÂÌˡ ÌÓ‚Ó„Ó Á‡ÍÓ̇ Ó· ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË ........ 3 “ÂÓˡ Л Ô‡ÍÚË͇ ‡Û‰ËÚ‡ Œ.—. ≈ÂÏ‚‡ ¿Û‰ËÚ ÛÒÎÓ‚Ì˚ı ˝ÍÓÎӄ˘ÂÒÍËı Ù‡ÍÚÓ‚ ıÓÁˇÈÒÚ‚ÂÌÌÓÈ ‰ÂˇÚÂθÌÓÒÚË .... 12 œ.œ. ¡‡‡ÌÓ‚, ¬.œ. ÓÁÎÓ‚ œÓ·ÎÂÏ˚ ‡ÎËÁ‡ˆËË ÏÓ‰ÂÎË ËÒ͇ ‚ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË ....... . 18 «‡Û·ÂÊÌ˚È ÓÔ˚Ú ¿.¬. —Û‚ÓÓ‚ –ÂÙÓÏËÓ‚‡ÌË ·‡ÌÍÓ‚ÒÍÓÈ ÒËÒÚÂÏ˚ ËÚ‡ˇ .............................................. 22 œ‡‚Ó‚˚ ‡ÒÔÂÍÚ˚ ≈.À. ¬Â‰ÂÌË̇ œËÏÂÌˇÂÏ ÌÓ‚Ó œÓÎÓÊÂÌËÂ У ÒÎÛÊ·Ì˚ı ÍÓχ̉Ëӂ͇ı ................... 30 ”Ô‡‚ÎÂÌË ÙË̇ÌÒ‡ÏË ¿.√. —‡ÍËÒˇÌˆ ƒÓ΄ӂ‡ˇ ˝ÍÓÌÓÏ˘ÂÒ͇ˇ ÒËÒÚÂχ .................................................................... 38 ¬ÓÔÓÒ˚ñÓÚ‚ÂÚ˚ Õ‡ÎÓ„ÓÓ·ÎÓÊÂÌËÂ: ‡ÍÚۇθÌ˚ ‚ÓÔÓÒ˚ ......................................................... 45 —ڇ̉‡Ú˚ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË œ‡‚ËÎÓ (Òڇ̉‡Ú) π 34 ÓÌÚÓθ ͇˜ÂÒÚ‚‡ ÛÒÎÛ„ ‚ ‡Û‰ËÚÓÒÍËı Ó„‡ÌËÁ‡ˆËˇı ............................... 50 »ÌÙÓχˆËˇ ¬Ó ÏÌÓ„Ëı ÓÒÒËÈÒÍËı ÍÓÏÔ‡ÌËÈ УЪТЫЪТЪ‚ЫВЪ ˝ÙÙÂÍÚ˂̇ˇ ÒÎÛÊ·‡ ‚ÌÛÚÂÌÌÂ„Ó ‡Û‰ËÚ‡ .................................................................................. 58 —Ó‰ÂʇÌË ÊÛ̇· ´¿Û‰ËÚÓª Á‡ 2008 „Ó‰ ................................................. 60 ÛÒ˚ ‚‡Î˛Ú ................................................................................................................ 63 Table of contents ................................................................................................... 64

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–‰‡ÍˆËÓÌÌ˚È ÒÓ‚ÂÚ: ¬Ë‰ˇÔËÌ ¬ËÚ‡ÎËÈ »‚‡Ìӂ˘, ÂÍÚÓ –›¿ ËÏ. √.¬. œÎÂı‡ÌÓ‚‡, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ƒ‡ÌË΂ÒÍËÈ fiËÈ ¿ÎÂÍ҇̉ӂ˘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ‡¯ËÌ ¬Î‡‰ËÏË ¿Ì‡ÚÓθ‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ √Õ»» –Õ—, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ËÍÛÌÓ‚ ¿Ì‰ÂÈ ¬‡ÒËθ‚˘, Á‡ÏÂÒÚËÚÂθ ‰ËÂÍÚÓ‡ ƒÂÔ‡Ú‡ÏÂÌÚ‡ „ÛÎËÓ‚‡Ìˡ „ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÙË̇ÌÒÓ‚Ó„Ó ÍÓÌÚÓΡ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË, ·Ûı„‡ÎÚÂÒÍÓ„Ó Û˜ÂÚ‡ Л УЪ˜ВЪМУТЪЛ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ œ‡¯ÍÓ‚ÒÍËÈ ¬Î‡‰ËÏË —ÂÏÂÌӂ˘, Á‡‚Â‰Û˛˘ËÈ ÓÚ‰ÂÎÓÏ ƒÂÌÂÊÌÓ„Ó Ó·‡˘ÂÌˡ, Í‰ËÚ‡ Л ÙË̇ÌÒÓ‚˚ı ˚ÌÍÓ‚ Õ»‘» ¿Í‡‰ÂÏËË ·˛‰ÊÂÚ‡ Л Í‡Á̇˜ÂÈÒÚ‚‡ ÃËÌÙË̇ –‘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ —ÍÓ·‡‡ ¬ˇ˜ÂÒ·‚ ¬Î‡‰ËÏËӂ˘, ‰ËÂÍÚÓ —‚ÂÓ-«‡Ô‡‰ÌÓ„Ó ÚÂËÚÓˇθÌÓ„Ó ËÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ·Ûı„‡ÎÚÂÓ‚, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ –‰‡ÍˆËÓÌ̇ˇ ÍÓÎ΄ˡ: √ÛÒ¸ÍÓ‚ —Â„ÂÈ ¬ËÍÚÓӂ˘, „·‚Ì˚È ‰‡ÍÚÓ, Ô‰Ò‰‡ÚÂθ ‰ÍÓÎ΄ËË, ͇̉. ˝ÍÓÌ. ̇ÛÍ ¿‚‡¯ÍÓ‚ À‚ flÍӂ΂˘, ÔÓÙÂÒÒÓ ¬«‘›», ‰- ˝ÍÓÌ. ̇ÛÍ √ÛÚˆ‡ÈÚ ≈‚„ÂÌËÈ ÃËıÂθ‚˘, ‚Â‰Û˘ËÈ Ì‡Û˜Ì˚È ÒÓÚÛ‰ÌËÍ Õ»‘» ¿Í‡‰ÂÏËË ·˛‰ÊÂÚ‡ Л Í‡Á̇˜ÂÈÒÚ‚‡ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ «‡‚‡ËıËÌ ÕËÍÓÎ‡È ÃËı‡ÈÎӂ˘, ФУЩВТТУ ˝НУМУПЛ˜ВТНУ„У Ù‡ÍÛθÚÂÚ‡ Ã√”, ‰- ˝ÍÓÌ. ̇ÛÍ À˚ÒÂÌÒÍËÈ ŒÎ„ ¬‡ÒËθ‚˘, „ÂÌÂ‡Î¸Ì˚È ‰ËÂÍÚÓ »Á‰‡ÚÂθÒÚ‚‡ ´–ÛÒÒÍËÈ ÊÛ̇Ϊ œ‡‚ÎÓ‚ ≈‚„ÂÌËÈ ¬Ò‚ÓÎӉӂ˘, Ô‰Ò‰‡ÚÂθ ÓÏËÚÂÚ‡ ФУ Í‡˜ÂÒÚ‚Û »ÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ‡Û‰ËÚÓÓ‚ —ÏËÌÓ‚ ≈‚„ÂÌËÈ ≈‚„Â̸‚˘, Ф‡О‡ПВМЪТНЛИ НУВТФУМ‰ВМЪ —‡ÍËÒˇÌˆ ¿ÚÓÒ √ÂÓ„Ë‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ —‚ÂÓ-«‡Ô‡‰ÌÓÈ ÌÂÙÚˇÌÓÈ „ÛÔÔ˚, ͇̉. ˝ÍÓÌ. ̇ÛÍ flηÛ΄‡ÌÓ‚ ¿ÎÂÍ҇̉ ¿ÎË·Ë‚˘, ÔÓÙÂÒÒÓ √ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÛÌË‚ÂÒËÚÂÚ‡ с ¬˚Ò¯ÂÈ ¯ÍÓÎ˚ ˝ÍÓÌÓÏËÍË, ‰- ˛ˉ. ̇ÛÍ ♦ ♦ ♦ –‰‡ÍˆËˇ ÓÒÚ‡‚ΡÂÚ Á‡ ÒÓ·ÓÈ Ô‡‚Ó ÏÂÌˇÚ¸ Á‡„ÓÎÓ‚ÍË, ÒÓÍ‡˘‡Ú¸ ÚÂÍÒÚ˚ ÒÚ‡ÚÂÈ Л ‚ÌÓÒËÚ¸ ÌÂÓ·ıÓ‰ËÏÛ˛ ТЪЛОЛТЪЛ˜ВТНЫ˛ Ф‡‚НЫ ·ÂÁ Òӄ·ÒÓ‚‡Ìˡ Т ‡‚ÚÓ‡ÏË. ГМВМЛВ ‰‡ÍˆËË ÊÛ̇· МВ ‚Ò„‰‡ ÒÓ‚Ô‡‰‡ÂÚ Т ÚÓ˜ÍÓÈ ÁÂÌˡ ‡‚ÚÓÓ‚. ŒÚ‚ÂÚÒÚ‚ÂÌÌÓÒÚ¸ Á‡ ‰ÓÒÚÓ‚ÂÌÓÒÚ¸ Ù‡ÍÚÓ‚ МВТЫЪ ‡‚ÚÓ˚ ÔÛ·ÎËÍÛÂÏ˚ı χÚÂˇÎÓ‚. u u u u u u u u u u u u u ≈ÊÂÏÂÒˇ˜Ì˚È ÊÛ̇Π´¿Û‰ËÚÓª ∆Û̇Π´¿Û‰ËÚÓª ‡ÒÒ˜ËÚ‡Ì Ì‡ ÛÍÓ‚Ó‰ËÚÂÎÂÈ Ô‰ÔˡÚËÈ ‚ÒÂı ÙÓÏ ÒÓ·ÒÚ‚ÂÌÌÓÒÚË, ·Ûı„‡ÎÚÂÓ‚, ‡Û‰ËÚÓÓ‚, ‡·ÓÚÌËÍÓ‚ ÙË̇ÌÒÓ‚Ó-˝ÍÓÌÓÏ˘ÂÒÍËı ÒÎÛÊ·, ̇ۘÌ˚ı ÒÓÚÛ‰ÌËÍÓ‚, ТЪЫ‰ВМЪУ‚. ŒÒÌÓ‚Ì˚ Û·ËÍË ÊÛ̇·: ¬ ‘‰Â‡Î¸ÌÓÏ ÒÓ·‡ÌËË ”˜∏Ú Л ÓÚ˜∏ÚÌÓÒÚ¸ “ÂÓˡ Л Ô‡ÍÚË͇ ‡Û‰ËÚ‡ –ВИЪЛМ„ —ڇ̉‡Ú˚ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË УМЪУООЛМ„ œ‡‚Ó‚˚ ‡ÒÔÂÍÚ˚ œÓ·ÎÂÏ˚ ̇ÎÓ„ÓÓ·ÎÓÊÂÌˡ ”Ô‡‚ÎÂÌË ÙË̇ÌÒ‡ÏË «‡Û·ÂÊÌ˚È ÓÔ˚Ú ƒË‡„ÌÓÒÚË͇ Л ÔÓ„ÌÓÁËÓ‚‡ÌË —Ú‡ıÓ‚‡ÌË ÕÓχÚË‚Ì˚ ‡ÍÚ˚ “·ӂ‡Ìˡ Н ÓÙÓÏÎÂÌ˲ χÚÂˇÎÓ‚ Л ÛÒÎӂˡ ÔÛ·ÎË͇ˆËÈ с ËÏÂÚ¸ ̇ ÛÒÒÍÓÏ Л ‡Ì„ÎËÈÒÍÓÏ ˇÁ˚͇ı: ̇Á‚‡ÌË ÒÚ‡Ú¸Ë, ‡ÌÌÓÚ‡ˆË˛ (4ñ6 ÒÚÓÍ), Íβ˜Â‚˚ ÒÎÓ‚‡, ÓÔ‰ÂΡ˛˘Ë ÚÂχÚËÍÛ ÒÚ‡Ú¸Ë, ËÌÙÓχˆË˛ Ó· ‡‚ÚÓ‡ı; 1. —Ú‡Ú¸Ë, ÔËÒ·ÌÌ˚ ‚ ÊÛ̇Î, ‰ÓÎÊÌ˚: с ËÏÂÚ¸ ÔËÒÚ‡ÚÂÈÌ˚ ·Ë·ÎËÓ„‡Ù˘ÂÒÍË ÒÔËÒÍË, ÓÙÓÏÎÂÌÌ˚ ‚ ÒÓÓÚ‚ÂÚÒÚ‚ËË Т Ú·ӂ‡ÌˡÏË Òڇ̉‡Ú‡ ·Ë·ÎËÓ„‡Ù˘ÂÒÍÓ„Ó ÓÔËÒ‡Ìˡ (√Œ—“ 7.1ñ2003); с ËÏÂÚ¸ ҂‰ÂÌˡ Ó· ‡‚ÚÓ‡ı, ‚ ÍÓÚÓ˚ Ê·ÚÂθÌÓ ‚Íβ˜ËÚ¸ ÒÎÂ‰Û˛˘Ë ‰‡ÌÌ˚Â: ̇Á‚‡ÌË ‚ÛÁ‡, „Ó‰ Â„Ó ÓÍÓ̘‡Ìˡ, ‚ÂÏˇ Á‡˘ËÚ˚ ‰ËÒÒÂÚ‡ˆËÈ, Û˜ÂÌÛ˛ ÒÚÂÔÂ̸ Л Á‚‡ÌËÂ, ӷ·ÒÚ¸, ‚ ÍÓÚÓÓÈ ‡·ÓÚ‡ÂÚ ‡‚ÚÓ, ‰ÓÎÊÌÓÒÚ¸, ПВТЪУ ‡·ÓÚ˚, ÍÓÌÚ‡ÍÚÌÛ˛ ËÌÙÓχˆË˛ ‰Îˇ »ÌÚÂÌÂÚ‡, ÍÓ΢ÂÒÚ‚Ó Ì‡Û˜Ì˚ı ÚÛ‰Ó‚, ÓÒÌÓ‚Ì˚ ÏÓÌÓ„‡ÙËË Л Û˜Â·ÌËÍË, ̇„‡‰˚, „ÓÒÛ‰‡ÒÚ‚ÂÌÌ˚ ÔÂÏËË, ‰Û„Ë ‚‡ÊÌ˚Â, ФУ ÏÌÂÌ˲ ‡‚ÚÓ‡, ҂‰ÂÌˡ; с ·˚Ú¸ Ú˘‡ÚÂθÌÓ ÓÚ‰‡ÍÚËÓ‚‡Ì˚ Л Ê·ÚÂθÌÓ ÒÓÔÓ‚Óʉ‡Ú¸Òˇ ˆÂÌÁËÂÈ (‰Îˇ ‰ËÒÒÂÚ‡ˆËÓÌÌ˚ı ÒÚ‡ÚÂÈ ˝ÚÓ Ú·ӂ‡ÌË ӷˇÁ‡ÚÂθÌÓ). 2. Œ·˙ÂÏ Ï‡ÚÂˇÎÓ‚, Í‡Í Ô‡‚ËÎÓ, ‰ÓÎÊÂÌ ·˚Ú¸ УЪ 3 ‰Ó 15 ÒÚ‡Ìˈ, ‚Íβ˜‡ˇ ÚÂÍÒÚ, ËÒÛÌÍË, Ú‡·Îˈ˚ (¯ËÙÚ Times New Roman с 12, ËÌÚÂ‚‡Î с 1,5, УЪТЪЫФ УЪ Í‡ˇ ÎËÒÚ‡ с 2,5 ÒÏ). –‰‡ÍÚÓ Word с ‚ÂÒˡ МВ МЛКВ Word-97. 3. Ó΢ÂÒÚ‚Ó ‡‚ÚÓÓ‚ Ó‰ÌÓÈ ÒÚ‡Ú¸Ë МВ ‰ÓÎÊÌÓ, Í‡Í Ô‡‚ËÎÓ, Ô‚˚¯‡Ú¸ 4 ˜ÂÎÓ‚ÂÍ. ‡Î‡Ï: 4. ŒÒÌÓ‚Ì˚ Ú·ӂ‡Ìˡ, Ô‰˙ˇ‚ΡÂÏ˚Â Н ËÎβÒÚ‡ÚË‚Ì˚Ï Ï‡ÚÂËñ ËÒÛÌÍË, ЩУЪУ ‰ÓÎÊÌ˚ ·˚Ú¸ ËÁ„ÓÚÓ‚ÎÂÌ˚ ЛОЛ Ó·‡·ÓÚ‡Ì˚ ‚ ÔÓ„‡Ïχı Adobe Illustrator 7.0ñ10.0, Adobe Photoshop 6.0ñ8.0 Л Ô‰ÒÚ‡‚ÎÂÌ˚ ‰Îˇ ÔÛ·ÎË͇ˆËË ‚ ÙÓχڇı Ù‡ÈÎÓ‚ (ÔÓ‰ PC): TIF, EPS, AI, JPG; с ÙÓÚÓ„‡ÙËË ‰ÓÎÊÌ˚ ·˚Ú¸ ͇˜ÂÒÚ‚ÂÌÌ˚ÏË, ‚ ˝ÎÂÍÚÓÌÌÓÏ ‚ˉ ЛОЛ Ì‡ ÙÓÚÓ·Ûχ„Â; с ‡Á¯ÂÌË هÈÎÓ‚ с 300 dpi. с ‚Ò ڇ·Îˈ˚, ÒıÂÏ˚ Л ‰Ë‡„‡ÏÏ˚ ‰ÓÎÊÌ˚ ·˚Ú¸ ‚ÒÚÓÂÌ˚ ‚ ЪВНТЪ ÒÚ‡Ú¸Ë Л ËÏÂÚ¸ Ò‚ˇÁË (·˚Ú¸ ‰ÓÒÚÛÔÌ˚ÏË ‰Îˇ ‰‡ÍÚËÓ‚‡Ìˡ) Т ÔÓ„‡ÏÏÓÈ-ËÒıÓ‰ÌËÍÓÏ, ‚ ÍÓÚÓÓÈ УМЛ ÒÓÁ‰‡Ì˚ (Excel, Corel Draw 10.0ñ11.0); 5. œËÌËχÂÏ˚ ÌÓÒËÚÂÎË: χ„ÌËÚÌ˚ ‰ËÒÍË 1,44 ì, —D, DVD, Ùν¯. 6. —Ú‡Ú¸ˇ ‚ÏÂÒÚÂ Т Á‡ˇ‚ÍÓÈ Ì‡ ÔÛ·ÎË͇ˆË˛ Л ˆÂÌÁËÂÈ ПУКВЪ ·˚Ú¸ ‚˚Ò·̇ ˝ÎÂÍÚÓÌÌÓÈ ÔÓ˜ÚÓÈ (e-mail: info@russmag.ru) ЛОЛ Ó·˚˜Ì˚Ï ÔÓ˜ÚÓ‚˚Ï ÓÚÔ‡‚ÎÂÌËÂÏ Т ‚ÎÓÊÂÌËÂÏ ·ÛχÊÌÓ„Ó Л ˝ÎÂÍÚÓÌÌÓ„Ó ‚‡ˇÌÚÓ‚ ̇ β·ÓÏ ЛБ ‚˚¯ÂÔÂ˜ËÒÎÂÌÌ˚ı МУТЛЪВОВИ. 7. — ‡ÒÔË‡ÌÚÓ‚ Ô·ڇ Á‡ ÔÛ·ÎË͇ˆË˛ ÛÍÓÔËÒÂÈ МВ ‚ÁËχÂÚÒˇ. 8. ƒÎˇ ÍÓÌÚ‡ÍÚÓ‚ Т ‰‡ÍˆËÂÈ Û͇Á‡Ú¸ ÔÓ˜ÚÓ‚˚È ‡‰ÂÒ, ÌÓÏÂ‡ ÚÂÎÂÙÓÌÓ‚, Ù‡ÍÒ‡, ˝ÎÂÍÚÓÌÌÛ˛ ÔÓ˜ÚÛ. ÕÂÒӷβ‰ÂÌË Û͇Á‡ÌÌ˚ı Ú·ӂ‡ÌËÈ ПУКВЪ ˇ‚ËÚ¸Òˇ ÓÒÌÓ‚‡ÌËÂÏ ‰Îˇ ÓÚ͇Á‡ ‚ ÔÛ·ÎË͇ˆËË ЛОЛ Û‚Â΢ËÚ¸ ÒÓÍ ÔÓ‰„ÓÚÓ‚ÍË Ï‡ÚÂˇ· Н Ô˜‡ÚË. –‰‡ÍˆËˇ ‘‡ÈÎ˚ ÌÂÓ·ıÓ‰ËÏÓ ËÏÂÌÓ‚‡Ú¸ Òӄ·ÒÌÓ Ù‡ÏËÎËË ÔÂ‚Ó„Ó ‡‚ÚÓ‡, ̇ÔËÏÂ ´—ˉÓÓ‚. ‡ÒÌÓ‰‡ª. ÕÂθÁˇ ‚ Ó‰ÌÓÏ Ù‡ÈΠÔÓÏ¢‡Ú¸ ÌÂÒÍÓθÍÓ ТЪ‡ЪВИ.

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IN THIS ISSUE IN THE FEDERAL ASSEMBLY E.E. Smirnov Basic Provisions of the New Law on Auditing Activities ........................................................................................ 3 AUDITING THEORY AND PRACTICE O.S. Eremeeva Audit of Environmental Contingencies .................................................................................................................... 12 The article presents the methodic for audit of contingencies connected with environmental measures. It reveals specialities of auditing enterprises which have negative effects on the environment. Audit procedures of environmental contingencies are defined. P.P. Baranov, V.P. Kozlov Problems of Risk Model Implementation in Auditing Activity ............................................................................. 18 The article presents a mechanism of audit risk management and introduces a form of a document which should become a part of an auditorís work papers to make the suggested mechanism of management effective. FOREIGN EXPERIENCE A.V. Suvorov Bank System Reforms in China .................................................................................................................................. 22 The most important task of reforming banking sector in China is to ensure stability and profitability of functioning of both state and private Chinese banks. LEGAL ASPECTS E.L. Vedenina Applying the New Official Business Travel Provision .............................................................................................. 30 The basis of the new Official Business Travel Provision is the Labour Code of the RF. However, itís regulations are also important for the taxation. FINANCIAL MANAGEMENT A.G. Sarkisyants Debt-based Economic System ....................................................................................................................................... 38 The article reveals the debt-based essence of the world economy, describes global factors influencing the world markets and also explains why the USA is a key factor of the world financial imbalance and Russia is itís largest creditor. QUESTIONSñANSWERS Taxation: Topical Questions ............................................................................................................................................ 45 AUDITING STANDARDS Rule (standard) No. 34 Services Quality Control in Auditing Organizations ................................................................................................... 50 INFORMATION Most of Russian companies donít have an effective internal audit service ....................................................... 58 Auditor Table of Contents for 2008 ............................................................................................................................... 60 Exchange Rates ................................................................................................................................................................... 63 64

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