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29 - 30 ÑÐÐÑÑÐÑÑ | Ð.
ÐÐÑÐÐÐ
ÐÑÐÑÐÐÐÐÐÐÑÑÐÐÐ ÐÐÑÑÑÐÑÐÐ Ð ÐÑÐÐÐÐÐÐÑÐÑÑ ÐÑÐÑ
ÑÐÑÐ ÑÐÐÑÑÐÐÐÐÐÑÑÐ.
ÐÐÑÑÐÐÐÐ ÐÐÑ:
ÐÑÐÐÐÐÐÐÑÐÐÐÐ ÐÑÐÐÐÐÐÐÑÐÐ Ð ÐÑ ÑÑÑÑÐÑÑÑÐÑÑ
ÐÐÐÑÐÐÐÐÐÐÐÐÐ, ÑÐÑÑÑÐÐÐÐÐÐ, Ð ÑÑÐ ÐÐÑÐÐÐÐÐÑÑÐ ÐÑÐÐÐÑ
ÐÐÐÑÐÐÑÐÐÐÐ ÐÑÐÐÐÐÐÐÐÑ ÑÑÐÐÐÐÐÐÐÐ ÐÐÐÐÐÐÐÐÑÐÐÑÑÑÐÐ ÐÐ
ÐÑÐÑÐÐÐÐÐÐÑÑÐÐÑ ÐÐÑÑÑÐÑÐÐ, ÐÐÑÐÐÑÐÑÐÐÐÑÑ ÑÑÐÑÑÐÐ,
ÑÐÐÑÐÐÐÐÑÑÐÐ ÐÐÐÑÐÐÑÑ ÐÐÐÑÐÐÐÐÐÐÐÐÐ,
ÑÐÐÑÐÐÐÐÑÑÐÐ ÐÐÐÑÐÐÐÐÐÐÐÐÐ ÐÐÐÐÐÐÑÐÐÑÑÐ (ÑÐÑÐÐ
ÑÐÐÐÐÐÐÑÐÑÐÐÐ ÐÐÐÐÐÐÑÐÐÑÑÐ), ÑÐÐÑÐÐÐÐÑÑÐÐ, ÑÑÐÑÑÐÑÑÑÐÑ
Ð ÐÐÐÐÑÑÐÐÐÐ ÐÑÐÐÐÐÐÑÐÐ-ÐÑÐÐÐÐÑÑ ÑÐÐÐÐÐ Ñ
ÐÐÐÑÑÐÐÐÐÑÐÐÐ (ÐÑÐÐÐ ÑÐÐÐÐÐÐÐÑ, ÐÐÐÑÐÐÐ, ÐÑÐÐÐÐ Ð
Ñ.Ð.)
ÐÑÐÐÐÐÐÐ ÐÐÐÑÑÐÑ: 230
ÐÑÐÐÑ
ÐÐÑÐÑÐÐÐÑ: Ñ 10.00 ÐÐ
17.30
ÐÐÑÑÐ ÐÑÐÐÐÐÐÐÐÑ: Ð. ÐÐÑÐÐÐÑÐÐÑ, ÑÐ.
ÐÐÑÐÐÐÑÐÐÑ, Ð.6, Ð.Ð. "ÐÐÐÑÐÑÐÑ
ÐÐÐÐÐ".
ÐÑÑ ÐÐÑÐÑÐÑÑÑÑÐÑ
ÐÐÑ ÐÐÑÐÑÐÐÑÐÑ ÐÐ ÐÐÑÑÐÐÐÑ Ð ÑÐÐÐÑÑÑÐÑÐÑ ÐÐ ÐÐÐÑÑÐÑ ÐÐ
ÑÐÐÐÑÐÐÑ:
8 ÐÐÐ ÐÐÑÐÐÐ ( 4 9 5
) ÐÐÐÐÑ 961 - 00 -
38
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ÐÐÐÑÐÐÐÐ ÐÑÐÐÑÐÐÐÑ:
1. ÐÐÐÑÑÐÐ
ÂÐÐÑÑÐÐÂ, ÂÐÐÐÐÐÑÑÐÑÐÐÐ ÐÐÐÐÑÐÂ, ÂÐÐÐÑÐÐÐÑ ÐÐÑÐÑÐÑÐÐÂ,
ÂÐÐÑÐÐÑ
ÐÐÐÐÑÐÑÐÑÐÐÐÐÐÐÑÑÑ ÑÐÐÐÑÐÐÐÐÂ ÂÐÐÐÐÐÐÐÐÑ ÑÐÑÐÐ Ð ÐÐÐÐÐÐÐÐÑ ÐÐÐÑÑÐÐÑÂ Ð
ÑÐÑÑÐÐÑÐÐÐ Ð
ÐÐÐÐÑÐÐÑÐÐÐÐÐ ÐÐÐÐÐÐÐÐÑÐÐÑÑÑÐÐ
2.
ÐÑÐÐÐÑÐÑÐ ÐÐÑÐÑÐÐÑ ÐÐÐÑÑÐÐÐ ÐÐÐÐÐÐÑÑÐÑÑ ÐÐÑ ÐÑÐÐÐÐÐÐÑÐÐ, ÐÐÑÐÑÑÐ
ÐÐÐÑÑ
ÐÐÐÐÐÑÐÑÐÑÐÐÐÑÑÑÑ ÐÐÐ ÐÐÑÑÑÐÑÐÑ ÐÐ ÑÐÑÑÐÐÑÐÐÐÑ Ð ÐÐÐÐÑÐÐÑÐÐÐÐÐÑ
ÐÐÐÐÐÐÐÐÑÐÐÑÑÑÐÑ
3. ÐÑÐÐÑÑÑÐÐÐÐÐÑÑÑ ÑÑÐÐÐÑÐÑÐÐÑ
Ð ÑÐÐÐÑÐÑÐÐÑ ÐÐÑ ÐÐ ÐÐÑÑÑÐÑÐÐÐÐÑÐ ÐÑÐÐÐÐÐÑÑÑÐÐÐÑ
Ð ÐÐÐÑÐÐÑÑÐÐ ÐÐÑ ÐÐ
ÐÑÐÑÐÐÐÐÐÐÑÑÐÐÑ ÐÐÑÑÑÐÑÐÐ. ÐÐÐÐÐÐÐÐÑÑÑ ÐÑÐÐÐÐÑÐÐÐÑ Ð ÐÐÑÑÐÐÐÐÐÐÑÐÐÐ
ÐÑÐÐÑÑÑÐÐÐÐÐÑÑÐ
ÑÐÑÑÑÐÐÐÐÐ ÐÐ ÐÐÑÑÑÐÐÐÐ ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÐÐÐ
ÐÐÐÐÐÐÐÐÑÐÐÑÑÑÐÐ
4. ÐÑÐÐÐÐÑÐ ÐÐÑÐÐÑÐÐÐÐ-ÐÑÐÐÐÐÑÐ
ÐÐÑÑ ÐÐ ÐÐ ÐÑÐÑÐÐÐÐÑÐÐÐ Ð ÐÑÐÑÐÐÐÐÐÐÑÑÐÐÑ ÐÐÑÑÑÐÑÐÐ
Ð ÐÐÑÐÐÑÐÐÑÐÐÑÑÑ
ÐÑÐÐÐÐÐÐÐÑ ÐÑ ÑÑÐÐÐÐÐÐÐÐ Ð ÐÑÐÐÐÐÐÐÑÐÑÑ ÐÐÐÐÐÐÑÐÐÐ ÐÑ ÐÑ
ÑÐÑÐ ÑÐÐÑÑÐÐÐÐÐÑÑÐ,
ÐÑÐÐÐÐÐÐÑÐÐÐÐÐ-ÐÑÐÐÐÐÑÑ ÑÐÑÐ, ÐÑÑÐÑÐÐÐÐÐ ÐÑÐÐÐÐÐÐÐÐÐÑÑÐ Ð
ÐÐÑÑ
ÐÐÑÑÐÑÑÐÐÑÑÑÐ 5. ÐÑÐÐÐÐÐÐÐÑ
ÐÐÐÐÐÐÐÐÑÐÐÑÑÑÐÐ ÐÐ ÐÐ ÐÑÐÐÐÐÐÐÐÑ ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÐÐ ÐÐÐÐÑÐÐÐ Ð
ÐÑÐÐÐÐÑ
ÐÐÑÑÐÐÑÑÑÐÐÐÐÐÐ ÐÐÐÑÑÐ, ÐÑÐÐÐÐÑ ÐÐÑÑÐÐÐÐ ÑÐÐÐÑÐÑÐÐÐÐÐÐÑ Ð ÐÐÑÑÐÐÑÑÑÐÐÐÐÑÑ
ÐÐÑÐÐÑÐÑÐÑÑ 6. ÐÐÑÐÑ ÐÐÐÐÐÐ
ÐÐÑÐÐÐÐcÐ-ÐÐÑÐÐ (SOX ÐÐÐ 2002 ÐÐÐ). ÐÐÐÐÐÐÐÐ ÑÐÐÐÐÐ ÐÐÐÑÑÐÐÑ
Ð ÑÐÐÑÐÐÑÐÐÐÐÐÑ
ÑÐÐÐÐÑÐÐÐÐ ÐÐÑÑÐÐÑÐÐÑÑÐ ÐÑÐÐÐÑÐÑÑ ÐÑÐÐÐÐÐÐÑÐÐ. ÐÐÐÐÐÐÑÐÐÐÑÑÑ
ÐÐÑÑÑÐÐÐÐÑ ÐÑÐÐÑÐÑÐÐ.
ÐÐÐÐÐÐÐÐ ÐÐÐÐÐÑÐ ÐÐÑÐÐÑÐÑÐÐÐÐÐÐ ÐÐÐÐÐÐÐÐÑ 7. ÐÐÑÐÐÑÐÐÐÐÐÐ ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÐÐ
ÐÐÐÐÑÐÐÐ ÐÑÐÐÐÐÐÐÑÐÐ. ÐÐÐÐÐÑ ÐÐÑÐÐÑÐÑÐÐÐÐÐ
ÑÑÐÐÐ, ÐÐÐÐÐÐÐÐÐ Ð
ÐÐÐÑÐÐÐÑÐ ÐÐÑÐÑÐÑÐÐ, ÐÐÑÐÐÑÐÐÑÑÑÐÐ Ð ÐÐÑÐÐÐÑÑÐÐÐÐ ÑÐÐÐÐÐ Ð ÐÐÑÐ
ÐÐÐÑÐÐÐÑÑ,
ÑÐÐÐÐÐÐÐÑÐÑÑÑÑÐÐ ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÑÑ ÐÐÐÐÑÐÐÑ Ð ÐÑÐÐÐÐÐÐÑÐÐ. ÐÐÐÐÐÐÐÐÑÑ
ÐÑÐÐÐÐÐÐÐÑ ÐÐÐÑÐÑÐÐ Ð
ÐÐÐÐÐÐÑÑÐÑÐ ÐÐÑÐÐÐÐÐÑÑÐ ÑÐÑÑÑÐÐÐÐÐÐ
8.
ÐÐÑÐÐÐÐÐ ÐÑÐÐÐÐ ÐÐÐÐÐÑ ÐÑÐÑÐÑÑÐÐ Ñ ÐÐÐÐÑÐÐ ÐÐÑÑÑÐÑÐÐÐÐÑÑ ÑÐÑÐÐÐ.
ÐÐÑÑÐÐÐÐÐÐÐ ÐÐÑÑÑ
ÐÐÑÑÑÐÑÐÐÐÐÑÑ ÑÐÑÐÐÐ Ð ÐÑÐÐÐÐÐÐÑÐÐ. ÐÐÐÑÐÐÐÑÐÐ Ð ÐÐÐÐÐÐÐÐ
ÑÐÐÑÐÐÐÑÐÑÑ
ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÑÑ ÐÑÐÑÐÐÑÑ. ÐÑÐÐÐÑÐÑÐ ÐÐÑÐÑÐÐÑ ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÑÑ ÐÐÑ Ð
ÐÑÐÐÐÐÐÐÑÐÐ
9. ÐÐÐÐÐÐÐÐÑ ÐÐÐÑÑÐÐÑ
ÑÐÑÑÑÐÐÐÐÐÐ ÐÐÐÐÐÐÐÐ, ÐÐÐÐÐÐÑÑÐÑ ÐÐÐÐÐÐÑÑÐ Ñ
ÐÐÑÑÑÐÑÐÐÐÐÑÐÐ
ÑÐÑÐÐÐÐ. ÐÐÑÑÐÑÑÐÐ ÑÐÑÑÑÐÐÐÐÐÐ Ð ÐÑÐÑÐÐÐÐÑÐÐÐÐÐ ÐÐÑÑÐÐÑÐÐÑÑÐ. ÐÐÐÐÐÐ
ÐÐÐÐÐÐÐÑÐÐ Ð
ÑÐÐÑÐÑÑÐÑÐÐ ÑÐÐÐÑÑ ÑÐÑÑÑÐÐÐÐÐ Ð ÐÑÐÐÐÐÐÐÑÐÐ. ÐÑÐÑÐÐÑÑÑ ÐÑÐÐÐÐ-ÑÐÐÐÑÐÐÐÐÑ
ÑÐÑÑÑÐÐÐÐÐÐ. ÐÐÐÐÑÐÐÐ
ÐÐÐÑÐÐÐÐ ÐÐÐÐÐÐÑÐÐÑÑÐ ÐÐ ÐÐÐÐÐÐÐÐÑÐÐ ÐÐÑÑÑÐÑÐÐÐÐÑÑ
ÑÐÑÐÐÐ
10. ÐÐÐÐÐÐÐÐÑÐÑ ÐÐÑÑÑÐÑÐÐÐÐÑÑ
ÑÐÑÐÐÐ Ð ÐÐÐÐÐÐÑÐÐÐ ÑÐÐÐÑÐ. ÐÐÐÐÐÐÐÐÑÐÑÐÑ ÐÑÐÑÐÐÑÑ
ÐÑÐÐÑÐ
ÐÐÐÑÑÐÐÐÐÑÐÐ Ð ÐÐÐÐÐÐÐÑÐÐÑÐÐÐÑ Ñ ÐÐÐÐ. ÐÑÐÐÐÑÐÐ ÐÐÐÑÑÐÐÐÐÑÐÐ (Due
diligence).
ÐÐÐÐÐÐ
ÐÐÐÐÐÐÐÑÑÐ ÐÐÐÑÑÐÐÐÐÑÐÐ Ð ÐÐÐÐÐÐÑÐÐÑÑÐ ÐÐÐÐÐÑÑÐÑÐÐÑ ÐÑÐÐÐÐÐÐÐÐÐ.
ÐÑÑÐÑÐÐÐÐÐ
ÐÑÑÐÐÐÑÐÐÐÐÐÐÑÑÐ Ð ÐÐÐÑÐÐÐÑÐ ÐÐÑÐÑÐÑÐÐ Ð ÐÑÐÐÐÐÐÐÑÐÐ. ÐÐÑÐÐÐÐÐÐÐÐ
ÐÑÐÐÐÐÐÐÐ
ÑÐÑÐ-
ÐÐÐÐÐÐÐÐÐÐ 11. ÐÐÐÐÐÐÐÐÑÐÑ ÐÐÑÑÑÐÑÐÐÐÐÑÑ
ÑÐÑÐÐÐ ÐÑÐ ÐÑÑÑÐÑÑÐÐÐÐÐÐ ÐÐÐÐÑÑÑÐÐ, ÑÐÑÐÐÐ Ð
ÐÐÐÑÐÑÐÐ
ÐÐÑÐÑÐÐÐÐ. ÐÑÐÐÐÐÑÐ ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÑÐ ÑÑÐÐÐÐÐÐÐÑ ÑÐÐÐÑÐÐÑÐÑÑ ÐÐÐÐÐÐÐ ÐÑ
05.04.2013 Ð.
â 44-ÐÐ Ð
ÐÑ 18.07.2011 Ð â 223-ÐÐ ÐÑÐ ÐÑÑÑÐÑÑÐÐÐÐÐÐ ÐÐÐÐÐÐÑÐÐÐ
ÑÐÐÐÑÑ 12. ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÐÑ ÑÐÑÐÐÑÑÐÐÐ
ÐÑÐÐÐÑÐÐ ÐÑÐÐÐÐÐÑÐÐ-ÐÑÐÐÐÐÑÑ ÐÐÐÐÐÐÑÐÐ Ð
ÐÐÐÐÐÑÐÑÑ
ÐÑÐÐÐÐÑÑ ÐÐÑÐÐ ÐÑÐÐÐÐÐÐÑÐÐ 13. ÐÐÑÑÐÐÐ
ÐÐÑÑÑÐÐÐÐÑ ÐÑÐÐÐÑÐÐ (Internal Investigation), ÑÐÐÐÐÑÐÐÑÑ ÑÐÑÑÐÐÐÐÐÐÐÐÐ Ð
ÐÐÑÐ
ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÑÐ ÐÑÐÑÐÐÑÑÑ. ÐÐÑÐÐÐÐÐ ÐÑÐÐÐÐÐÐÐÑ Forensic accounting
(ÑÐÑÐÐÐÐÐ) 14. ÐÑÐÐÐÐÐÐÑÐÑ ÑÐÑÑÐÐÑ
ÐÐÑÑÑÐÐÐÐÐÐ ÐÐÐÑÑÐÐÑ Ð ÐÑÐÐÑÐ ÐÐÐ ÑÐÐÐÐÐÑ
ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÐÐ
ÐÐÐÐÑÐÐÐ ÐÑÐÐÐÐÐÐÑÐÐ. ÐÐÑÑÐÐÐ ÐÐÑÑÑÐÐÐÐÐÐ ÐÐÐÑÑÐÐÑ ÐÐ ÐÐÐÐÐÐ COSO.
ÐÐÐÐÐÐÐÐÑÑ
ÐÐ
ÐÐÐÐÐÐ COSO (ÐÐÐÑÑÐÐÑÐÐÑ ÑÑÐÐÐ, ÐÑÐÐÐÐ ÑÐÑÐÐÐ, ÐÐÐÑÑÐÐÑÐÑÐ ÐÑÐÑÐÐÑÑÑ,
ÐÐÐÐÑÐÑÐÐÐ
ÑÐÑÐÐÐ, ÐÐÑÐÑÐÐÑÐÑ/ÐÐÐÐÑÐÐÐÐÑÐÑ) 15.
ÐÐÐÐÐÐÐÐÐÑÑÐÐÐ ÐÑÐÐÐÐÐÐÑÐÐ Ñ ÐÐÑÑÐÐÑÑÑÐÐÐÐÑÐÐ, ÐÐÑÐÑÑÐÐÐÐÐ-ÐÐÐÐÑÐÑÐÑÐÐÐÐ
Ð
ÐÑÐÐÐÐÑÑÐÐÐÑÐÐÑÐÑÐÐ ÐÑÐÐÐÐÐÐ ÐÐ ÐÐÐÑÐÑÐÐ ÐÑÐÑÐÐÐÐÑÐÐÐ Ð ÐÑÐÑÐÐÐÐÐÐÑÑÐÐÑ
ÐÐÑÑÑÐÑÐÐ 16. ÐÑÐÐÐÐÐÐÑÑÐ ÑÐÐÐÐÐÐÑ Ð
ÐÑÐÐÐÐÐÐÐÑ ÐÐÑÐÐÐÑÑÑÐÑÐÐÐÐÐÐ ÐÐÐÐÑÐÐÐ Ð ÑÐÐÐÐÑÐÑÑ ÐÐÐÐÑ
ÐÐÐÐÐÑÐ
|
* * * ÐÐÐÐÐÐÐ: 22` 800 ÑÑÐ.
ÐÐÐÐÐÐ:
ÐÑ ÐÐÑÑ ÑÐÐÐÐÐÐ â 10%, ÐÑ ÑÑÐÑ Ð ÐÐÐÐÐ â 15%.
ÐÐ
ÐÐÐÐÑÐÐÐÑ ÐÐÑÑÐÐÐÐÐÐÐÐ ÐÐÑÑÐÐÐÑ ÐÐÐ ÐÑÐÐÑ ÐÑÐÐÐ
ÑÐÑÑÐÑÐÐÐÑ.
ÐÑÐÐ ÑÑÐÑÑÐÐÐÐÐ ÐÑÐÐÐÑÑÐÐÐÑÐÑÑÑ ÐÐÑÐÐÐÑÐÑÐÐÐ
ÐÐÑÐÑÐÐÐ, ÐÐÐÐÑ, ÐÐÑÐ-ÐÐÑÐÑ.
ÐÐÐÐÐÑÐÐÐÐÐ ÑÑÐÑÑÐÐÐÐÐ ÐÐÐÐÐÐÐÐ
Ð ÐÑÐÐÐÑÐÐÐÐÐÐ ÐÐÑÑÐÐÐÑÑ. | |