Accounting Examination Regulatory Control and Expert’s Legal Status.docx
European researcher. 2011. N 11 (14)UDC33Accounting Examination Regulatory Control and Expert Legal StatusNatalya A. DerzhavinaSochi State University, RussiaSovetskaya street 26a, Sochi city, Krasnodar Krai, 354000PhD (economic), associate professorAbstract: The article offers author's system of legal acts, regulating accountingexamination activities, considers accounting expert's legal status and his/her qualification.Keywords: Legal acts; accounting examination activity; accounting expert's legalstatus.B cceMe HopMaHBH-paBBbix aoB, peyjpyonHX 6yxrajepcyo3cepHyo eHejibHcb, no HaeMy mhchhio, mo>kho Bbif¾ejb p 6joar H0pMaBH0-paB0Bbie abi, peryjpyome MymecBeHHbie 0H0meH buejiOM； HopMaHBH-paBBbie abi, peryjiHpyomHe HeocpecBeHH poh3boctboa>loro o,lejibHro BHaa 6yxrajepcoft 9cepH3bij H0pMaBH0-paB0Bbie abi, peryjiMpy)mHe opHf¾o BeeHH 6yxrajepcoroyea b c0B0yH0cH c opacjeBbiM 0c06eHH0cM.CceMa H0pMaBH0-paB0Bbix aoB peryjinpyiomnx 6yxrajepcyo 3cepra3yBbIJIHHT CJieayK)IJHHM 06pa30M:1. BHypHrocylapcBeHHbie H0pMaHBH0-paB0Bbie ab KHCTHy P,yrojiOBHbin Koaec P, yrojBH-pouleccyajibHbi Koaec P, pa>aHCftpouleccyajibHbi Koaec P, TaM<eHHbiM K04ec P, TpyOBoii 04ec P,HajoroBbiii oec P, Ap6npa水hm百 poueccyajibHbiii Koec P, K04ec 06AMHHHCpaHBHbix paB0HapymeHHx P, paocpoejibHbiii oaec P A a>eapyrae 3a0Hbi HopMaBHbie npaBOBbie abi Poccftcoft Oeepaunn.2. Me>ayHapoAHbie HopMbi h paBja.3 ZIejiOBOH 06biHaOco6biii Hepec, no HaeMy mhchhio, Bbi3biBao Bonpocbi npaBOBoroperyjiHpoBaHH cyze6H-6yxrajepcofi acepH3bLpeMe cye6H-6yxrajepcoM 3cep3bi onpeae/i兄ec兄 ope6ocHMcyaonpoH3BoacBa c ejibio ycaH0BJieH hcthm b cy4e6HM aee Cy4e6H-6yxrajepca 3cep3a 40jiHCHa cooBecBBab ope6HcM pa3Hbixpou,eccyajibHbix HHCTMyoB, cxoj,h h3 pa3JiHHft b 3aaaqax a rpafllaHCoro, a hyrojiOBHOM cypo3BCTBa.poBeeHe cyae6H-6yxrajepco而 3cepH3bi b ochobhom He 3Hbhcht ot BH4acyaonpoH3BoacBa O4Hao b ojHe o ycaHBjeHHro opHl¾a 6e3B3Me3f¾HroB aecBe oa3aejibcBa a b yojiobhom (c 74 yK P), a bap6pa>KH0M (c 64 AK P), h b rpaaHCK0M (c. 49 K P) poueccaxpHHMaecH ojibo 3aj0qeHHe 3cepa. H He M>e 6bib phhto, HapMep,ayopcoe 3aj0HeHe, ocojiby aylHop He hbjih6tch yacHoMpouleccyajibHbix paB00H0eHfi (c. 57,199, 205 YK P).paBByo ocHOBy, phhuhbi opraHH3aH h ocHOBHbie HapaBJieHHHrocy,lapcBeHHft cy,¾e6H-3cepHft ae 兄 ejibHcn b P b rpa<4aHC0M,azMHHcpaBH0M yrojiOBHOM cyonpoH3BO/；CTBe 0npe4ej兄e ezepajibHro 3a0Ha031 Man 2001 r. N 73-3 «0 rocy,5apcBeHHii cye6H0-3cepH0½ A>ejibHcH bPocchhcko eepaH>> 1 aajee 3aoH N 73-3), oopbift opeejiHe cyeHy)3cep3y a poeccyajibHoe ecBe, cocoHiee H3 npoBeaeHH兄 nccjieOBaHnn haauH 3aj0HeHHH 3cepoM no BonpocaM, pa3pemeHHe oopbix pe6ye ceuHaibHbix03HaH½ b 06jacH Hay, txhhk, HCyccBa min peMecja oopbie ocaBJieHbinepea acepoM cy“OM, cyzbeft, opraHOM ao3HaHH凡 jihuiom, po3BHmM 03HaHe,cjeA0BaeeM hjih poypopoM b ulejiX ycaH0BJieHH 06c0HejibcB, ove>amHX0a3biBaHHK) no oHpeHMy «ejiy.3aoH N 73-3 opelnejiHe paB0By) 0CH0By, pHbi 0praH3ajl hocHOBHbie HapaBJieH tojibko rocylnapcBeHHii cyeH-3cepHii ae与ejibHora bP B pa>KaHCKOM, aMHHHCTpaTHBHOM H yOJIOBHOM Cy0p0H3B0CTBe.C0py4HHKH rocylalapcBeHHbix cyl¾e6H0-3cepHbix ype>AeH½ pcyao caMcoHejibHMy poBeleHo cyae6Hbix 3cep3 ora nojiyneH aonyc nocooBecByome ceHajibHc Aonyc ocymecBjiec nocpeCTBOMpe1,BapHejibH0r0 o6yeHHH h poBep 3hhhh acepaKpoMe oro, b aqoM B50McBe acep CHa67aec pa3pa60aHHbiMBblineCTOHIUHM OpraHOM MeTO"HUeCKHMH 0C06hHM no pBeeHHK) Ka>KOO BHa3KCepTH00 HCCJiefHOBaHH.poBeaeHHe cye6H-6yxrajepcoft 3cepH3bi peycMapBae HajHe0HpeH0r0 Jia, o6ja¾aomero ceH3JibHbiM yqeH0-3K0H0MHecMH 3hhhhmh.BeccopH, 0npe4ejeHHaH acb 6yxrajepcx pa6oHoB Mee He tojibkocooBecBy)mee 06pa30BaHe, ho h ca; paHecofi pa6o, oqHao, aHbixHaBbioB Hel¾ocaoHH vih BajiHupoBaHH½ l¾eHejibHc b aMecBe acepa-6yxrajepa.3aoH N 73-3 (c.12, 13,16, 17) peycMapBae opel¾ejeHHbie peBaHH jihhoct 3cepa rocyapcTBeHHoro 3cepHro ype>AeHHH, erop0ecc0HajibHMM aecBaM. 3o, npe*¾e Bcero, HajHHe rpa¾aHCTBa P,cooBecByomeii aecaH, Bbicero p0ecc0HajibH0r0 06pa30BaHm cooBecByoero ypoBH ocjejyome ootobkh no 0HpeH0 3cepH0½ceulajibHcH.B cbh3 c
