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      Примечания

      1

      Новейший словарь иностранных слов и выражений. Минск: Харвест, М.: "Издательство АСТ", 2001. С. 430

      2

      Мюллер В.К. Англо-русский словарь. М.: Советская энциклопедия, 1971. С. 170

      3

      Национальная экономическая энциклопедия http://vocable.ru/dictionary/

      4

      Committee of Sponsoring Organizations of the Treadway Commission (COSO) // www.coso.org; Canadian Institute of Chartered Accountants // www.cica.ca.

      5

      AICPA (American Institute of Certified Public Accountants), Американской ассоциации по учету и отчетности (American Accounting Association), FEI (Financial Executives Institute), Института внутренних аудиторов (Institute of Internal Auditors, IIA) и Института специалистов управленческого учета (Institute of Management Accountants)

      6

      http://www.coso.org/publications/executive_summary_integrated_framework.htm

      7

      1)

      Кабушкин Н.И. Основы менеджмента: Учебник. Минск: БГЭУ,1996.284с., с. 75

      2) "Бухгалтерский учет в коммерческих банках"(Усатова Л.В., Серошан М.С., Арская Е.В.)("Дашков и К",2006)

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