.

Міжнародний досвід юридичної відповідальності аудиторів перед третіми особами

Язык: украинский
Формат: курсова
Тип документа: Word Doc
151 1799
Скачать документ

?aoa?ao ia oaio:

«I?aeia?iaeiee aeina?ae th?eaee/ii? a?aeiia?aeaeueiino? aoaeeoi??a
ia?aae o?ao?ie iniaaie»

Aeoiaey/e c iacia/ii? ?noi??? ?icaeoeo aoaeeoi?nueeiai eiio?ieth a
Oe?a?i?, i?iaeaie th?eaee/ii? a?aeiia?aeaeueiino? iiee ui iaaeinoaoiuei
a?aaoeueiaai? ? ia ciaeoee a?aeiia?aeiiai a?aeia?aaeaiiy o noaeia?e
i?aeoeoe?. A aeiaaeee th?eaee/ii? a?aeiia?aeaeueiino? aoaeeoi??a ia?aae
o?ao?ie iniaaie acaaae? a?aenooi?. Aea cia/aiiy oe??? i?iaeaie a
iiaeaeueoiio ?icaeoeo aoaeeoi?nueeiai eiio?ieth iio?aao? ?? aea/aiiy,
aeei?enoiaoth/e i?e oeueiio aeina?ae ?icaeiaieo ca?oa?aeieo e?a?i.

I?iaeaia a?aeiia?aeaeueiino? ia?aae o?ao?ie iniaaie ? aeineoue
aeooaeueiith, ine?eueee o?ao? iniae oaeiae iiaeooue caciaoe caeoe?a o
?acoeueoao? iaaeinoaoiuei? yeino? aoaeeoo. Iiaeia iaaanoe oae?
i?eeeaaee:

– oi?aia? e?aaeeoi?e ia ciiaeooue iiaa?iooe cia/i? noie, yeui eiiiai?y
aeaa?oi? aoaea e?ea?aeiaaia a ?acoeueoao? aaie?oonoaa;

– aaiee, ye? iaaeaee aaeee? iiceee /e iaa?ae?aoo, iiaeooue ia iaea?aeaoe
?o o cacia/ai? no?iee;

– ?iaanoi?e, ye?, iieeaaeath/enue ia ia?aa??aio aoaeeoi?ii o?iainiao
ca?oi?noue, ae??oeee i?eaeaaoe aeoe?? eiiiai?? /e anth eiiiai?th.
Oaeoe/ia oe?ii?noue ?o ?iaanoeoe?e iiaea aooe ieae/ith /e acaaae?
aei??aithaaoe ioeth, yeui i?ci?oa c’yno?oueny, ui o?iainiaa ca?oi?noue
eiiiai?? aoea nooo?ai aee?eaeaiith;

– aeanieee iae?aaoe?e /e ?ioeo ai?aiaeo oe?iieo iaia??a iiaeooue caciaoe
caeoe?a o ?acoeueoao? cia/iiai cieaeaiiy ieaoini?iiiaeiino?
i?aei?e?inoaa [90, 65].

Aei yei? iaae? aoaeeoi? iiaeiai ianoe a?aeiia?aeaeuei?noue ia?aae
o?ao?ie iniaaie, yeeo, iiaeeeai, a?i ? ia cia?, aea ye? iiaeooue
i?eeiyoe iaia?aaeaa/ai? ??oaiiy, aacoth/enue iiai?noth /e /anoeiai ia
ca?o? aoaeeoi?a (/e acaaae? ia ia iueiio)?

I?aeia?iaeiee aeina?ae na?ae/eoue i?i iniaeeaino? ae??oaiiy i?iaeaie
a?aeiia?aeaeueiino? aoaeeoi??a ia?aae o?ao?ie iniaaie a ??cieo e?a?iao.
Aaeeeia?eoai?y oa NOA aaaaeathoueny ?iaeiia/aeueieeaie aeieeiaiiy oa
?icaeoeo aoaeeoi?nueeiai eiio?ieth. Oae, o Aaeeeia?eoai?? ua a 1844 ?.
c’yaeany ia?oee caeii, yeee ia?aaeaa/aa i?iaaaeaiiy aoaeeoi?nueei?
ia?aa??ee aaeainiaiai ca?oo [31, 322]. Aea a no/anieo oiiaao NOA
aieiae?thoue a?eueo ?icaeiaiith eoeueoo?ith i?iaaaeaiiy noaeiaeo
i?ioean?a.

O o?iiieia?/iiio ii?yaeeo ?noi??th ?icaeoeo aeieo?eie
a?aeiia?aeaeueiino? aoaeeoi??a ia?aae o?ao?ie iniaaie a ?icaeiaieo
ca?oa?aeieo e?a?iao, a naia ia i?eeeaae? Aaeeeia?eoai?? oa NOA, iiaeia
iiaeaoe oaeeie aoaiaie. Ia ii/aoeo 30-o ?ie?a XX no. o ca’yceo c?
oaeaeeei ?icaeoeii ?eieo oe?iieo iaia??a iio?aaa ?iaanoi??a o
ia?aa??aieo o?iainiaeo ca?oao cia/ii c?inoa?. Oey oaiaeaioe?y
iineeth?oueny c ?icaeoeii naiina?aeiiino? niiaeeaa/?a oiaa??a ? iineoa,
ye? aaaaeathoue, ui aiie iathoue aooe a?eueo aiaaiaieie a yeino?
niiaeeoeo oiaa??a. sseui ?o iaae?? ia aei?aaaeiaothoueny ? iio?aae ia
caaeiaieueiythoueny, oi c?inoa? eiia??i?noue oiai, ui aiie iiaeooue
caa?iooeny ca aeiiiiiaith aei noaeiaeo i?aai?a. Aea iiciae oeeo ?ie?a a
iniiaiiio oa?aeoa?ecoaaeenue a?aeiiaith a i?aoaic?? uiaei aoaeeoi??a. O
NOA a 1931 ?. a iaei?e c? ni?aa noaeaey /?oei noi?ioethaaa eiioeaioe?th
“aocueeiai iiaeyaeo” ia a?aeiia?aeaeuei?noue aoaeeoi?a ia?aae o?ao?ie
iniaaie: “Aoaeeoi?e ia iiaeooue i?eoyaaoenue aei a?aeiia?aeaeueiino? ia
iaaecia/ai? noie ia?aae iaaecia/aiei eieii in?a i?ioyaii iaaecia/aiiai
/ano” [1, 359]. C?icoi?ei, ui a i??o oiai, ye i?ioiaeeoue /an i?ney
ioae?eaoe?? i?iaoae?eiaaii? ca?oiino?, ei?enooaa/? iiaeooue
iieeaaeaoenue ia ia? ana iaioa, ai iaaaaeai? a i?e aeiiii?/i? oaeoi?e
iiaee cia/ii ci?ieoenue.

Ia ii/aoeo 60-o ?ie?a ca ei?aeiiii aoei a?aeiii iaaaaaoi aeiaaee?a
ii?ooaiiy noaeiaeo ni?aa i?ioe aoaeeoi??a ? aiie ?aii?oaaee eiioeaioe?th
a?aeiia?aeaeueiino? ia?aae o?ao?ie iniaaie, iaa?oue o aeiaaeeao, eiee
aoaeeoi?e ciaee oeo eiie?aoieo in?a, ye?, iiaeeeai, aoaeooue
iieeaaeaoenue ia ?o aeniiaie. Eiioeaiooaeueiee i?aeo?ae i?e oeueiio
iieyaaa o ianooiiiio: iaaeath/e aeniiaie uiaei o?iainiai? ca?oiino?,
aoaeeoi? aae?ano? eiai /eaiai eiiiai??, i?e Oeueiio ia iiaeooue ?nioaaoe
iaia’ycee a?aeiinii ?ioeo, ca aeiyoeii aeiaaee?a, eiee aoaeeoi? aoa
niaoe?aeueii i?i?ioi?iiaaiee i?i ?nioaaiiy in?a, yeei ia?aaeaa/a?oueny
iaaeaoe ca?oi?noue ?c iaaiith anoaiiaeaiith iaoith.

Iai?ee?ioe? 60-o ?ie?a i?aeo?ae aei oe??? i?iaeaie ci?ieany. Iaaeath/e
aeniiaie, aoaeeoi? aae?ano? eiai /eaiai eiiiai??, aea a?i iiaea ciaoe
i?i ?nioaaiiy aeayeeo iaaieo o?ao?o in?a, ye?, ui iiaeia ia?aaeaa/eoe,
aoaeooue iieeaaeaoenue ia aeoieo aoaeeoi?a. Oaeei /eiii, eiei in?a,
ia?aae yeeie o aoaeeoi?a ?nio? “iaia’ycie oo?aioe”, ia? aooe ?icoe?aiei,
uia aeeth/aoe a iueiai ? o?ao?o in?a, yeeo iiaeia aecia/eoe ia iiiaio
aeneiaeaiiy aeoiee aoaeeoi?a, oae caaieo iioaioe?eieo ei?enooaa/?a.
Aoaeeoi? iiaeiai aooe ia?ciaiei o?eueee c ie?aieie aeaoaeyie oaiae /e
iia?aoe?e ee??ioa, ye? ia?aaeaa/athoue aeia??o o?ao?o in?a aei
?ioi?iaoe??, iaaaaeaii? o o?iainiaeo ca?oao. Iai?eeeaae, yeui ?iaanoi?
ieaio? i?eaeaaoe eiiiai?th, oi aoaeeoi? ia? aooe ii?ioi?iiaaiei i?i eiai
iai??e ea?oaaoenue ia?aa??aieie o?iainiaeie ca?oaie. Iniiaith aeey
io?oe?eiiai i?aeoaa?aeaeaiiy a?aeiia?aeaeueiino? ? ia “oaeoe/ia ciaiiy
eiie?aoiiai ei?enooaa/a, yeee aoaea aeei?enoiaoaaoe ?ioi?iaoe?th, ui
i?noeoueny o ca?oiino? ? iieeaaeaoenue ia ia?”, a “oaeoe/ia ciaiiy
iaiaaeaii? a?oie, yea aoaea aeei?enoiaoaaoe ?ioi?iaoe?th, ui i?noeoueny
a ca?oiino? ? iieeaaeaoenue ia ia?” [ 1, 372].

Aea a aeiaei?e c? ni?aa ia aoei ni?iae aecia/eoe, ooi oe? “iaiaaeai?
a?oie”, /e? ei?enooaaiiy o?iainiaith ca?oi?noth iiaeia ia?aaeaa/eoe.
A?eueoa oiai, ia aoei ni?iae aecia/eoe, yeee ??aaiue aeia??e iiaeia
aaaaeaoe ?icoiiei ? a yeeo neooaoe?yo (aeey i?eeiyooy yeeo ??oaiue)
aaaaea?oueny ?icoiiei iieeaaeaoenue ia o?iainiao ca?oi?noue. Aea a
ni?aaao oeeo ?ie?a aoei anoaiiaeaii, ui aoaeeoi?e (aooaaeoa?e), ye?
ioae?eothoue ca?oi?noue, eio?a iaaeoiaeeoue a a?iiaaenueea ei?enooaaiiy,
iiaeii? a?aoiaoaaoe iaea?eueo ?iia??i? oe?e? (iai?yie) aeei?enoaiiy
oe??? ca?oiino?. Aeiionea?oueny, ui o?aooaaiiy oeeo caaaeaiue aieeia ia
o?eueee ia i?aeo?ae aooaaeoa??a /e aoaeeoi??a aei ?iaioe (oeyoii
a?aeiia?aeii? ioe?iee ?eceeo), a e ia ?ioa?i?aoaoe?th ?? ?acoeueoao?a,
iniaeeai a ieoaiiyo, ye o aeiaaeeo ioe?iee iiaeeeaino? i?aei?e?inoaa
caeeoaoenue ae?th/ei.

Ia ii/aoeo 80-o ?ie?a noaeia? ?icaeyaee ni?aa aoaeeoi??a aeeoee ia iiaee
aeoie ?icaeoeo. Aoaeeoi? aae?ano? na?e ca?o /eaiai eiiiai??, aea
aoaeeoi?nueeee ca?o iio?aiey? a oe?ie? eiea noni?euenoaa ? noa?
aaaeeeaei aeaea?aeii ia?aeiiaiiy aeey in?a, ye? ae??oothoue ieoaiiy i?i
anoaiiaeaiiy o?iainiaeo a?aeiinei c eiiiai??th-ee??ioii. Oaeei /eiii,
eiei in?a, ia?aae yeeie o aoaeeoi?a ?nio? “iaia’ycie oo?aioe”, ia
iiaeiii iaiaaeoaaoenue aeoe?iia?aie ? iaaieie caoe?eaaeaieie o?ao?ie
iniaaie, a ia? aeeth/aoe e iaa?aeiieo o?ao?o in?a (iai?eeeaae,
iaia?aaeaa/aieo ?iaanoi??a o ca’yceo c ianiiae?aaiith oaiaeith), ye?
iaeaaeaoue aei a?oie in?a, ui eiia??ii iieeaaeathoueny ia o?iainiao
ca?oi?noue.

O NOA oe? ?iee iicia/ai? cia/iei c?inoaiiyi a?ioiaeo noi c
a?aeoeiaeoaaiiy caeoe?a, i?enoaeaeaieo ??oaiiyi noae?a. Oae, eeoa ca
1981 ?. aoei i?enoaeaeaii a?aeoeiaeoaaiue ia noio 80 iei aeie. O 1989 ?.
iaeeiaaeoeyoue aaeeeeo aoaeeoi?nueeeo o??i o ca’yceo c oeei i?eeiyee ia
?iaioo 40 th?eno?a. A 1988 ?. a?n?i aaeeeeo aoaeeoi?nueeeo o??i
aeo?aoeee iiiaae 100 iei aeie. ia iieaoo aaeaieao?a oa ?ioeo noaeiaeo
aeo?ao aeey caoenoo nai?o ni?a?ia?oiee?a. E??i oiai, ca iiciaaie, ui
aoee aenoioo? aoaeeoi?ai, aoei aeiea/aii a?eueoa 1 ie?aeaeie. [13, 97].

O noaeiaeo ni?aaao ii/aoeo 90-o ?ie?a oe?iea o?aeooaaiiy
a?aeiia?aeaeueiino? aoaeeoi??a ia?aae iaa?aeiieie o?ao?ie iniaaie ca
i?eioeeiii “?icoi iiai ia?aaeaa/aiiy” aoei a?aeoeeaii, ye oaea, ui
i?aeaea? aoaeeoi?a iaaei??ii iaaecia/ai?e a?aeiia?aeaeueiino?. Oe?eaaith
? ni?aaa “Na?aai ?in?o?a?ae” (Aaeeeia?eoai?y, 1990 ?.). “Na?aai”
eoioaaea aeoe?? eiiiai?? ? aei, ? i?ney ioae?eaoe?? aoaeeoi?nueeiai
ca?oo. Noaa?aeeaoe, ui o?iainiaa ca?oi?noue eiiiai?? “??n?a???o” aoea
neeaaeaia iaaeaaei, “Na?aai” caa?ioeany c iiciaii ? a ?ie? aeoe?iia?a, ?
a yeino? ?iaanoi?a, i?aoaiaeoth/e a iaio aeiaaeeao ia ?nioaaiiy ii
a?aeiioaiith aei ia? “iaia’yceo oo?aioe”.

Ci?no ni?aae “Na?aai” oaeee [1, 18]. Eiiiai?y “??n?a???o ??n”
iioae?eoaaea ??/io ca?oi?noue, aea aoa iieacaiee i?eaooie o ?ici??? 1,2
iei o. no., ca?oi?noue iaea?aeaea aacoiiaii iiceoeaiee aoaeeoi?nueeee
aeniiaie, i?aeienaiee o??iith “Oienia Ei55”. Iacaaa?ii i?ney
ioae?eaoe?? ca?oiino? aeoe?? “??n?a??ao ??n” ii/aea eoioaaoe o??ia
“Na?aai ?in?o?a?ae ??a”. I?ci?oa oe? eoi?ae? aeoe?e i?ecaaee aei iiaiiai
iiaeeiaiiy eiiiai??. Ane?ae ca oeei “Na?aai ?iaeo?a?a$ ??c” c?iaeea
cayao i?i oa, ui noia i?eaooeo, yea iieacaia o ca?oiino? “??n?aOo ??n”
ca 1984 ?., iai?aaeeueia, ? ui cai?noue ia? ia? aooe caeoie o 400 oen.
o. no. “Na?aai” caa?ioeanue aei noaeo c iiciaii i?ioe “Oien??a E.I58′,
noaa?aeaeoth/e, oi yeae aiia ciaea i?i ae?eniee noai ni?aa ” ??n?a???o
??n”, oi ia eoioaaea a ??.

Iaeaoa Ei?ae?a o ni?aa? “Na?aai” i?ioe “OienUeaEioc” (1990?.) aeaea oaea
o?aeooaaiiy ?ie? aoaeeoi?a: “Ooieoe?y aoaeeoi?a caiaeeoueny aei
i?aeoaa?aeaeaiiy, iane?eueee oea iiaeeeai, oiai, ui o?iainiaa
?ioi?iaoe?y i?i ni?aae eiiiai??, i?aaenoaaeaia ?? aee?aeoi?aie,
i?aaeeueii a?aeia?aaea? noai ni?aa, uia, ii-ia?oa, caoenoeoe naio
eiiiai?th a?ae iane?aee?a iaaeyaeaieo iiieeie /e iiaeeeaeo ceiaaeeaaiue
?, ii-ae?oaa, iaaeaoe aeoe?iia?ai iaae?eio ?ioi?iaoe?th aeey aea/aiiy
aaaeaiiy ni?aa eiiiai?? ? aeneiaeaiiy ?? eieaeoeaieo iiaiiaaaeaiue c
aeiaai?iaee /e ca?eueiaiiy c iinaae oeo, eiio aoei aeia??aii aaaeaiiy
ni?aa” (Eanaoe?eiee noaeaey Ie?aa?) [1, 18]. Aoei oaeiae cacia/aii, ui
“a?aeiia?aeaeuei?noue ca i?aaenoaaeaiiy o?iainiai? ca?oiino?, yea aea?
i?aaeeueio ? ia’?eoeaio ?ioi?iaoe?th i?i o?iainiaee noai eiiiai??,
iieeaaeaia ia ?? aee?aeoi??a. ?ieue aoaeeoi??a iieyaa? a iiaeaii?
aeanieeai eiiiai?? iacaeaaeiiai ca?oo i?i i?eaooee ? caeoee, a oaeiae
i?i oa, /e aeathoue oe? aeieoiaioe i?aaeeueio ? ia’?eoeaio ?ioi?iaoe?th
i?i noai ni?aa eiiiai?? ia e?iaoeue o?iainiaiai ?ieo ? i?i ?? i?eaooee ?
caeoee ca oeae ??e. ?oiy ?ieue, oaeei /eiii, nei??oa /enoi
aeine?aeieoeueea, i?ae oai?/a”.

??oaiiy o ni?aa? “Na?aai” i?aeoaa?aeeei, ui aoaeeoi? iana
a?aeiia?aeaeuei?noue o?eueee ia?aae a) eiiiai??th ? a) ?? aeoe?iia?aie
ye i?aai?caoe??th o oe?eiio. Aoaeeoi? ia iana a?aeiia?aeaeueiino? ia?aae
?iaeea?aeoaeueieie aeoe?iia?aie /e ?ioeie o?ao?ie iniaaie, oiaoi iana
a?aeiia?aeaeuei?noue o?eueee ia-??ae oeie iniaaie, c yeeie o iueiai
oeeaaeaiee aeiaia??, ai aeiaai?iaeo aoaeeoi?o aeiea/o? eiiiai?y, yea
ia?aaoaa? c iei o a?aeiineiao aeiaiai?o. Iiaeia aaaaeaoe, ui eiiiai?th
i?aaenoaaeythoue ?? aeoe?iia?e ye i?aai, oiae? a?aeiia?aeaeuei?noue
aoaeeoi?a aeieea? ? ia?aae ieie. ?iaeea?aeoaeuei? aeoe?iia?e ? ?ioeie
iniaaie (ia eiiiai?y), a ioaea, o aoaeeoi?a ia aeieea? ia?aae ieie
iaoiiaeaii? aeiaiai?ii a?aeiia?aeaeueiino?. Aoaeeoi? ia iana
a?aeiia?aeaeueiino? ia?aae aoaeue-yeeie o?ao?ie iniaaie, ca aeiyoeii
aeiaaeeo, eiee o?aoy iniaa ciiaea aeiaanoe, ui ca oeeo eiie?aoieo
ianoaaei o aoaeeoi?a ?nioaaa “iaia’ycie oo?aioe”, oi/ aeiaia??ieo
a?aeiinei ia ?nioaaei.

A noaeiaiio ?icaeyae? iiceaa/o ia?o ca ana iaiao?aeii aeiaanoe, ui
a?aeiinii iueiai a aoaeeoi?a ?nio? iaaia “aeecuee?noue”, a ioaea, ?
“iaia’ycie oo?aioe”, ye aei aeoe?iia?a eiiiai??. “Na?aai”
noaa?aeaeoaaea, ui o aoaeeoi??a a?aeiinii ia? ?nioaaa “iaia’ycie
oo?aioe” ye aei aeoe?iia?a eiiiai??, oey i?aoaic?y aoea i?aeo?eiaia
aiaeyoe?eiei noaeii, ine?eueee i?ae aoaeeoi?ii ? aeoe?iia?aie eiiiai??
aoa oeeaaeaiee aeiaia?? i?i i?iaaaeaiiy iaeaaeii? aoaeeoi?nueei?
ia?aa??ee ? iaaeaiiy a?aeiia?aeiiai aoaeeoi?nueeiai ca?oo.

Anoaiiaeaiiy “iaia’yceo oo?aioe” – oea, c?icoi?ei, iaia’yceiaa oiiaa
oni?oiiai i?aaiaiai ia?ane?aeoaaiiy ca iaaeaae?noue. Aac onoaiiaeaiiy
oeueiai iaia’yceo iaa?oue aaeeea iaaeaae?noue iiaea eeoeoeny
iaiiea?aiith (c aieo noaeo, ui ia aeeeth/a? iiaeeeaino? iiea?aiiy c aieo
i?ioan?eii? i?aai?caoe??). Aiaeyoe?eiee noae cacia/ea, ui “iaia’ycie
oo?aioe” ?nioaaa ia o?eueee a?aeiinii aeoe?iia??a ye a?oie, a e
a?aeiinii aeoe?iia??a ye ?iaeea?aeoaeueieo in?a, i?e oeueiio aecia/eoe
?iaeea?aeoaeueieo aeoe?iia??a iiaeia ca ?a?no?ii aeaniee?a.

Ui noino?oueny iaia’yceo aoaeeoi?a a?aeiinii “Na?aai” ye iioaioe?eiiai
?iaanoi?a (/e iieoioey), oi ooo aiaeyoe?eiee noae i?aeo?eiaa aoaeeoi?a.
Noaeaey cayaea, ui yeae iiceaa/ ia aoa aeoe?iia?ii, oi eiai a?aeiineie c
aoaeeoi?ii aoee iaio aeecueeeie.

I?e oeueiio aoa c?iaeaiee aeniiaie, ui iiceaa/ iaa aeiaanoe, ui aoaeeoi?
iaia?aae ciaa /e iiaeiai aoa iaia?aae ciaoe i?i oa, ui a?i aoaea
iieeaaeaoenue ia o?iainiao ca?oi?noue. Aea ia?o ca ana iaiao?aeii
aeiaanoe, ui i?aaeeueii aoei iieeaaeaoenue ia o?iainiao ca?oi?noue, a ia
i?iaanoe iacaeaaeia ?icne?aeoaaiiy neooaoe?? ia?aae eoi?aeath eiiiai??.

O ?acoeueoao? a no/anieo oiiaao o ca?oa?aeieo e?a?iao neeaany oaee e
i?aeo?ae aei a?aeiia?aeaeueiino? aoaeeoi?a ia?aae o?ao?ie iniaaie. Ca
caeiiii, o?iainiaa ca?oi?noue ioae?eo?oueny c i?eioeeiiaith iaoith
caaacia/eoe aeoe?iia??a, ye eieaeoeaiee i?aai, ?ioi?iaoe??th aeey
caaaeueiiai oi?aae?iiy ni?aaaie eiiiai??. Aiia ia ioae?eo?oueny aeey
oiai, uia aeiiiiiaoe ?iaeea?aeoaeai (aeoe?iia?ai /e i?) niaeoethaaoe c
iai??aie iaea?aeaiiy i?eaooeo, caoenoeoe ?eieiaeo ?iaanoi??a a?ae
iiaeeeaeo ao?ao. Caaaeaiiyie aoaeeoo aecia/aii caaacia/aiiy
aeinoia??iith o?iainiaith ?ioi?iaoe??th oeo, ooi iia’ycaiee c eiiiai??th
?ioa?anaie aeaniino?, oi?aae?iiy /e eiio?ieth.

I?ney ioae?eaoe?? aoaeeoi?nueeee aeniiaie iio?aiey? a oe?ieee ia?a, ?
iiaeia ia?aaeaa/eoe, ui eiai aoaeooue aeei?enoiaoaaoe ye /anoeiao iniiao
aeey i?eeiyooy ?iaanoeoe?eieo ??oaiue ?yaeii iacaeaaeieo o?ao?o in?a
aeey aoaeue-yei? c aaeeei? e?eueeino? ??cii??aeieo oe?eae, ia?aaeaa/eoe
ye? aaoi? aeniiaeo (aoaeeoi?) ia iiiaio eiai neeaaeaiiy ia iiaea. Oaeei
/eiii, aeciaiiy a?aeiia?aeaeueiino? ia?aae o?ao?ie iniaaie a oaeeo
oe?ieeo ianoaaeiao aoei a iaaei?a/iei.

“Iaia’ycie oo?aioe” iiaea aeieeaoe a?aeiinii o?ao?o in?a, yeui aoaeeoi?o
a?aeiii i?i iia?aoe?th, yea ia?aaeaa/a?oueny oe??th o?aoueith iniaith,
i?i oa, ui eiai ii?aaea aoaea aeiaaaeaia aei a?aeiia o?aouei? iniae, ?
ui oey o?aoy iniaa iieeaaeaoeiaoueny ia eiai ii?aaeo i?e i?eeiyoo?
??oaiiy uiaei cae?eniaiiy cacia/aii? iia?aoe??.

Oea iieiaeaiiy i?eioeeiiai a?ae??ciy?oueny a?ae neooaoe??, eiee aeniiaie
iio?aiey? a oe?ieee ia?a ? ia iueiai iiaea iieeaaeaoenue aaeeea
e?euee?noue ??cieo in?a c ??cieie iaa?aeiieie iai??aie a a?cian?. Iaeaea
caaaeaee iiaeia ia?aaeaa/eoe, ui ooi-iaaoaeue eiee-iaaoaeue ca
yeeo-iaaoaeue ianoaaei iiaea iieeanoenue ia aoaeeoi?nueeee ca?o, aea
?iaeoe aoaeeoi?a a?aeiia?aeaeueiei ia?aae oaeith iniaith icia/a? iiyao
aaciaaeii? ia?niaeoeae iaaa?aioiaaiiai ?eceeo.

No/aniee iiaeyae ia aeuacaaaeaio i?iaeaio oaeee: aoaeeoi??a, ye i?aaeei,
i?eoyaathoue aei a?aeiia?aeaeueiino? ca aeyaeaio iaaeaae?noue ia?aae
o?ao?ie iniaaie i?e aeeiiaii? oaeeo oiia:

— iiaeiai ?nioaaoe “iaia’ycieoo?aioe”. Anoaiiaeaiiy “iaia’yceo oo?aioe”
ia? aooe ni?aaaaeeeaei ? ?icoiiei;

— aoaeeoi? iiaeiai a?aoiaoaaoe, ui o?iainiaa ca?oi?noue nei??oa anueiai
aoaea aeei?enoaia iiceaa/ai c iaoith, ia yeo inoaii?e aeaco? a iicia?.
I?e oeueiio iiaeii? aooe ?icoii? oiiae, ye? aeaee a iiaeeea?noue
ia?aaeaa/eoe, ui ia ca?oi?noue aoaeooue iieeaaeaoenue;

– iiceaa/ iiaeiai iaeaaeaoe aei eaoaai??? in?a, ui, ye i?aaeei,
iieeaaeathoueny ia cacia/aio o?iainiao ca?oi?noue. Oiaoi inoaiiy oiiaa
ia?aaeaa/a? a?aeiia?aeiee ??aaiue aeecueeino?.

Aea o ca’yceo c oeei aeieea? aaaaoi ieoaiue c i?eaiaeo i?ecia/aiiy oa
aeei?enoaiiy o?iainiai? ca?oiino? ? aeniiaeo aoaeeoi?a. Iai?eeeaae, yeui
o?ao? iniae ia iathoue caeiiiiai i?aaa iieeaaeaoenue ia o?iainiao
ca?oi?noue ? aeniiaie aoaeeoi?a, oi aeey /iai oiae? aiie caeathoueny a
a?iiaaenueeee ?a?no?, ? ui iiaeia aaaaeaoe iaae?eiei aeaea?aeii
?ioi?iaoe?? aeey iioaioe?eieo ?iaanoi??a ? e?aaeeoi??a.

I?iaeaia aecia/aiiy ??aiy a?aeiia?aeaeueiino? aoaeeoi?a ia?aae o?ao?ie
iniaaie a noaeiaiio ii?yaeeo iino?eii ci?ith?oueny ? ia ? aei e?ioey
yniith ? aecia/aiith

Ii??aiyii iaaeaaiueith iiaaoe??th a ni?aaao i?i iaaeaae?noue noaea ?aeay
i?i oa, ui neooaoe?y, eiee iiceaa/ “iaaei??ii iieeaaeaany” ia o?iainiao
ca?oi?noue ? aeniiaie aoaeeoi?a, ? “aca?iiith iaaeaae?noth”. Oea
icia/a?, ui o aeiaaeeo i?eeiyooy ?iaanoeoe?eieo ??oaiue, eiee ni?aaa
noino?oueny iaaeioaa/aiiy a iaaeaaeino?, iiceaa/ iiaeiai nei?enoaoeny
a?eueo oe?ieei eieii aeaea?ae, ?, iaaei??ii iieeaaeath/enue ia iaaeaaei
neeaaeaio o?iainiao ca?oi?noue, a?i nai ni?ey? aeieeiaiith aeanieo
caeoe?a. O ni?aaao, aea iiaeia anoaiiaeoe oaeo aca?iii? iaaeaaeino?,
?ici?? oo?ao?a aoaeeoi?a, aeciaiiai iaaeaaeei, cia/ii ciaioo?oueny. O
ca?oa?aeieo e?a?iao o no/anieo oiiaao aeio?eiothoueny eiioeaioe??
ii??aiyeueii? iaaeaaeino?, ca?aeii c yeith iio??aii c?iaeoe ii??aiyiiy
(ia a?aenioeia?e iniia?) oaeaoiino? o?aouei? iniae ? iaaeaaeino?
aoaeeoi?a, ? a?aeiia?aeaeuei?noue eiaeiiai aoaea aecia/aia ca a?aeiiniei
??aiai aeie eiaeii? c? noi-??i. I?e oeueiio iiceaa/ iiaeiai aeiaanoe, ui
a?i ae?ya ae ?iaeoa, yeae o?iainiaa ca?oi?noue, ia yeo a?i iieeaaeaany,
aoea neeaaeaia i?aaeeueii. Iai?eeeaae, yeae o?iainiaa ca?oi?noue
iieacaea ae?eniee caeoie, a ia iai?aaaeeaee i?eaooie, iiceaa/ ia noaa
eoioaaoe cacia/aio eiiiai?th

Нашли опечатку? Выделите и нажмите CTRL+Enter

Похожие документы
Обсуждение

Ответить

Курсовые, Дипломы, Рефераты на заказ в кратчайшие сроки
Заказать реферат!
UkrReferat.com. Всі права захищені. 2000-2020