{"id":1576,"date":"2026-10-14T13:04:28","date_gmt":"2026-10-14T11:04:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1576"},"modified":"2026-10-14T12:45:16","modified_gmt":"2026-10-14T10:45:16","slug":"pravova-informatsiya","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/uk\/pravova-informatsiya\/","title":{"rendered":"\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1576\" class=\"elementor elementor-1576 elementor-21\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-852ec25 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"852ec25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-075feff e-con-full ca-wrap ca-gap24 e-flex e-con e-parent\" data-id=\"075feff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ea84e1 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2ea84e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/uk\/\">\u0413\u043e\u043b\u043e\u0432\u043d\u0430<\/a> &nbsp;\/&nbsp; \u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb49222 ca-h1 elementor-widget elementor-widget-heading\" data-id=\"cb49222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f0765b1 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"f0765b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cbe0a1c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"cbe0a1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb2af2 ca-prose elementor-widget elementor-widget-text-editor\" data-id=\"1fb2af2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041e\u0441\u0442\u0430\u043d\u043d\u0454 \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f: 13.10.2026. \u0426\u0435\u0439 \u043f\u0435\u0440\u0435\u043a\u043b\u0430\u0434 \u043d\u0430\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u0437 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u044e \u043c\u0435\u0442\u043e\u044e; \u0443 \u0440\u0430\u0437\u0456 \u0440\u043e\u0437\u0431\u0456\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u0435\u0440\u0435\u0432\u0430\u0436\u043d\u0443 \u0441\u0438\u043b\u0443 \u043c\u0430\u0454 \u0432\u0435\u0440\u0441\u0456\u044f \u0456\u0441\u043f\u0430\u043d\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e.<\/p>\n<h2>1. \u0406\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u0456 \u0434\u0430\u043d\u0456<\/h2>\n<p>\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442\u0430\u0442\u0442\u0456 10 \u0417\u0430\u043a\u043e\u043d\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u2116 34\/2002 \u0432\u0456\u0434 11 \u043b\u0438\u043f\u043d\u044f 2002 \u0440. \u043f\u0440\u043e \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u0430 \u0442\u0430 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0443 \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u044e \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0430\u043c \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u044f\u044e\u0442\u044c\u0441\u044f \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u0456 \u0434\u0430\u043d\u0456 \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u0430 \u0446\u044c\u043e\u0433\u043e \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443:<\/p>\n<p><strong>\u041d\u0430\u0439\u043c\u0435\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457:<\/strong> Controlaudit Auditores Certificados, S.L.<\/p>\n<p><strong>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043d\u043e\u043c\u0435\u0440 (NIF):<\/strong> B53821252<\/p>\n<p><strong>\u042e\u0440\u0438\u0434\u0438\u0447\u043d\u0430 \u0430\u0434\u0440\u0435\u0441\u0430:<\/strong> Avda. Maisonnave, 30, 1.\u00ba B, 03003 Alicante (\u0406\u0441\u043f\u0430\u043d\u0456\u044f)<\/p>\n<p><strong>\u0422\u0435\u043b\u0435\u0444\u043e\u043d:<\/strong> <a href=\"tel:+34965929757\">965 929 757<\/a> \u00b7 \u041c\u043e\u0431\u0456\u043b\u044c\u043d\u0438\u0439: <a href=\"tel:+34670328510\">670 32 85 10<\/a><\/p>\n<p><strong>\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430 \u043f\u043e\u0448\u0442\u0430:<\/strong> <a href=\"mailto:alicante.murcia@controlaudit.es\">alicante.murcia@controlaudit.es<\/a><\/p>\n<p><strong>\u0420\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044f:<\/strong> \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u0439 \u0440\u0435\u0454\u0441\u0442\u0440 (Registro Mercantil) \u0410\u043b\u0456\u043a\u0430\u043d\u0442\u0435.<\/p>\n<p><strong>\u041f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u0430 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044f:<\/strong> \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0430 \u0444\u0456\u0440\u043c\u0430, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0430 \u0432 \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u043e\u043c\u0443 \u0440\u0435\u0454\u0441\u0442\u0440\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 (ROAC) \u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0430\u0443\u0434\u0438\u0442\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 (ICAC) \u0437\u0430 \u2116 S1604. \u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0430 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0440\u0435\u0433\u0443\u043b\u044e\u0454\u0442\u044c\u0441\u044f \u0417\u0430\u043a\u043e\u043d\u043e\u043c \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u2116 22\/2015 \u0432\u0456\u0434 20 \u043b\u0438\u043f\u043d\u044f 2015 \u0440. \u043f\u0440\u043e \u0430\u0443\u0434\u0438\u0442 \u0456 \u043f\u0456\u0434\u0437\u0430\u043a\u043e\u043d\u043d\u0438\u043c\u0438 \u0430\u043a\u0442\u0430\u043c\u0438 \u0434\u043e \u043d\u044c\u043e\u0433\u043e.<\/p>\n<p><strong>\u0414\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c:<\/strong> \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0437 \u0430\u0443\u0434\u0438\u0442\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0431\u0456\u0437\u043d\u0435\u0441-\u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0443.<\/p>\n<h2>2. \u041f\u0440\u0435\u0434\u043c\u0435\u0442<\/h2>\n<p>\u0426\u044f \u043f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0440\u0435\u0433\u0443\u043b\u044e\u0454 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 <strong>www.controlaudit.es<\/strong>, \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u043e\u043c \u044f\u043a\u043e\u0433\u043e \u0454 Controlaudit Auditores Certificados, S.L. (\u0434\u0430\u043b\u0456 \u2014 Controlaudit).<\/p>\n<p>\u041f\u0435\u0440\u0435\u0433\u043b\u044f\u0434 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u043d\u0430\u0434\u0430\u0454 \u0441\u0442\u0430\u0442\u0443\u0441 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0430 \u0456 \u043e\u0437\u043d\u0430\u0447\u0430\u0454 \u043f\u043e\u0432\u043d\u0435 \u0442\u0430 \u0431\u0435\u0437\u0437\u0430\u0441\u0442\u0435\u0440\u0435\u0436\u043d\u0435 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u0432\u0441\u0456\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u044c \u0446\u0456\u0454\u0457 \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457, \u044f\u043a\u0456 \u043c\u043e\u0436\u0443\u0442\u044c \u0437\u043c\u0456\u043d\u044e\u0432\u0430\u0442\u0438\u0441\u044f.<\/p>\n<p>\u041a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447 \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430\u043b\u0435\u0436\u043d\u0438\u043c \u0447\u0438\u043d\u043e\u043c \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u0432\u0435\u0431\u0441\u0430\u0439\u0442 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0437\u0430\u043a\u043e\u043d\u0456\u0432, \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u0434\u043e\u0431\u0440\u043e\u0441\u043e\u0432\u0456\u0441\u043d\u043e\u0441\u0442\u0456, \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0443, \u0437\u0432\u0438\u0447\u0430\u0457\u0432 \u0434\u0456\u043b\u043e\u0432\u043e\u0433\u043e \u043e\u0431\u043e\u0440\u043e\u0442\u0443 \u0442\u0430 \u0446\u0456\u0454\u0457 \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457.<\/p>\n<h2>3. \u0423\u043c\u043e\u0432\u0438 \u0434\u043e\u0441\u0442\u0443\u043f\u0443 \u0434\u043e \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u0442\u0430 \u0439\u043e\u0433\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f<\/h2>\n<h3>3.1. \u0411\u0435\u0437\u043a\u043e\u0448\u0442\u043e\u0432\u043d\u0438\u0439 \u0434\u043e\u0441\u0442\u0443\u043f<\/h3>\n<p>\u0414\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u0434\u043b\u044f \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0456\u0432 \u0431\u0435\u0437\u043a\u043e\u0448\u0442\u043e\u0432\u043d\u0438\u0439. \u0412\u043e\u0434\u043d\u043e\u0447\u0430\u0441 \u0434\u0435\u044f\u043a\u0456 \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0442\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438, \u044f\u043a\u0456 \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u0454 Controlaudit, \u043c\u043e\u0436\u0443\u0442\u044c \u043d\u0430\u0434\u0430\u0432\u0430\u0442\u0438\u0441\u044f \u043b\u0438\u0448\u0435 \u043f\u0456\u0441\u043b\u044f \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u0443\u043a\u043b\u0430\u0434\u0435\u043d\u043d\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443 \u043f\u0440\u043e \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0441\u043b\u0443\u0433\u0438.<\/p>\n<h3>3.2. \u0420\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044f \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0456\u0432<\/h3>\n<p>\u042f\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0441\u043b\u0443\u0433 \u043d\u0435 \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0457 \u043f\u0456\u0434\u043f\u0438\u0441\u043a\u0438 \u0447\u0438 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0456\u0432. \u0412\u043e\u0434\u043d\u043e\u0447\u0430\u0441 Controlaudit \u043c\u043e\u0436\u0435 \u043e\u0431\u0443\u043c\u043e\u0432\u043b\u044e\u0432\u0430\u0442\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u0435\u044f\u043a\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u0437\u0430\u043f\u043e\u0432\u043d\u0435\u043d\u043d\u044f\u043c \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e\u0457 \u0444\u043e\u0440\u043c\u0438.<\/p>\n<h3>3.3. \u0414\u043e\u0441\u0442\u043e\u0432\u0456\u0440\u043d\u0456\u0441\u0442\u044c \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457<\/h3>\n<p>\u0423\u0441\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f, \u044f\u043a\u0443 \u043d\u0430\u0434\u0430\u0454 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447, \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0434\u043e\u0441\u0442\u043e\u0432\u0456\u0440\u043d\u043e\u044e. \u0414\u043b\u044f \u0446\u044c\u043e\u0433\u043e \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447 \u0433\u0430\u0440\u0430\u043d\u0442\u0443\u0454 \u0430\u0432\u0442\u0435\u043d\u0442\u0438\u0447\u043d\u0456\u0441\u0442\u044c \u0434\u0430\u043d\u0438\u0445, \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0445 \u0447\u0435\u0440\u0435\u0437 \u0444\u043e\u0440\u043c\u0438.<\/p>\n<h2>4. \u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443<\/h2>\n<p>\u0412\u0435\u0431\u0441\u0430\u0439\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u0438\u0439 \u0456\u0441\u043f\u0430\u043d\u0441\u044c\u043a\u043e\u044e \u0442\u0430 \u0456\u043d\u0448\u0438\u043c\u0438 \u043c\u043e\u0432\u0430\u043c\u0438. \u041f\u0435\u0440\u0435\u043a\u043b\u0430\u0434\u0438 \u043d\u0430\u0434\u0430\u044e\u0442\u044c\u0441\u044f \u0437 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u044e \u043c\u0435\u0442\u043e\u044e; \u0443 \u0440\u0430\u0437\u0456 \u0440\u043e\u0437\u0431\u0456\u0436\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u0435\u0440\u0435\u0432\u0430\u0436\u043d\u0443 \u0441\u0438\u043b\u0443 \u043c\u0430\u0454 \u0432\u0435\u0440\u0441\u0456\u044f \u0456\u0441\u043f\u0430\u043d\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e.<\/p>\n<p>Controlaudit \u043c\u043e\u0436\u0435 \u0431\u0435\u0437 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d\u044e\u0432\u0430\u0442\u0438 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438, \u0430 \u0442\u0430\u043a\u043e\u0436 \u0432\u0438\u043b\u0443\u0447\u0430\u0442\u0438 \u0447\u0438 \u0437\u043c\u0456\u043d\u044e\u0432\u0430\u0442\u0438 \u0457\u0445 \u043d\u0430 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0456 \u0456 \u0441\u043f\u043e\u0441\u0456\u0431 \u0434\u043e\u0441\u0442\u0443\u043f\u0443 \u0434\u043e \u043d\u0438\u0445 \u0432\u0456\u043b\u044c\u043d\u043e \u0442\u0430 \u0431\u0435\u0437 \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0433\u043e \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n<p>\u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u043c\u0430\u044e\u0442\u044c \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0456 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0439 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440. \u0412\u043e\u043d\u0438 \u043d\u0435 \u0454 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u043e\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0454\u044e \u0449\u043e\u0434\u043e \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0433\u043e \u0432\u0438\u043f\u0430\u0434\u043a\u0443 \u0456 \u043d\u0435 \u0437\u0430\u043c\u0456\u043d\u044e\u044e\u0442\u044c \u0456\u043d\u0434\u0438\u0432\u0456\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u043a\u043e\u0436\u043d\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457.<\/p>\n<h2>5. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c<\/h2>\n<h3>5.1. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443<\/h3>\n<p>\u041a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447 \u043d\u0435\u0441\u0435 \u043e\u0434\u043d\u043e\u043e\u0441\u0456\u0431\u043d\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f, \u044f\u043a\u0438\u0445 \u0432\u0456\u043d \u043c\u043e\u0436\u0435 \u043f\u0440\u0438\u043f\u0443\u0441\u0442\u0438\u0442\u0438\u0441\u044f, \u0430\u0431\u043e \u0437\u0430 \u0448\u043a\u043e\u0434\u0443, \u044f\u043a\u0443 \u0432\u0456\u043d \u043c\u043e\u0436\u0435 \u0437\u0430\u043f\u043e\u0434\u0456\u044f\u0442\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f\u043c \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443, \u0456 Controlaudit \u0437\u0432\u0456\u043b\u044c\u043d\u044f\u0454\u0442\u044c\u0441\u044f \u0432\u0456\u0434 \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u0449\u043e \u043c\u043e\u0436\u0435 \u0432\u0438\u043d\u0438\u043a\u043d\u0443\u0442\u0438 \u0432\u043d\u0430\u0441\u043b\u0456\u0434\u043e\u043a \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0435\u043c.<\/p>\n<h3>5.2. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443<\/h3>\n<p>Controlaudit \u0432\u0438\u043a\u043b\u044e\u0447\u0430\u0454 \u0431\u0443\u0434\u044c-\u044f\u043a\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c, \u0449\u043e \u043c\u043e\u0436\u0435 \u0432\u0438\u043d\u0438\u043a\u043d\u0443\u0442\u0438 \u0432\u043d\u0430\u0441\u043b\u0456\u0434\u043e\u043a \u043f\u0435\u0440\u0435\u0448\u043a\u043e\u0434, \u043f\u0440\u043e\u043f\u0443\u0441\u043a\u0456\u0432, \u043f\u0435\u0440\u0435\u0440\u0432, \u043a\u043e\u043c\u043f&#8217;\u044e\u0442\u0435\u0440\u043d\u0438\u0445 \u0432\u0456\u0440\u0443\u0441\u0456\u0432, \u0437\u0431\u043e\u0457\u0432 \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u043e\u0433\u043e \u0437\u0432&#8217;\u044f\u0437\u043a\u0443 \u0447\u0438 \u0440\u043e\u0437&#8217;\u0454\u0434\u043d\u0430\u043d\u044c \u0443 \u0440\u043e\u0431\u043e\u0442\u0456 \u0446\u0456\u0454\u0457 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0437 \u043f\u0440\u0438\u0447\u0438\u043d, \u0449\u043e \u043d\u0435 \u0437\u0430\u043b\u0435\u0436\u0430\u0442\u044c \u0432\u0456\u0434 Controlaudit.<\/p>\n<h3>5.3. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438<\/h3>\n<p>Controlaudit \u043d\u0435 \u043d\u0435\u0441\u0435 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u0437\u0430\u043a\u043e\u043d\u043d\u0456\u0441\u0442\u044c \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0442\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432, \u0440\u043e\u0437\u043c\u0456\u0449\u0435\u043d\u0438\u0445 \u043d\u0430 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0430\u0445 \u0442\u0440\u0435\u0442\u0456\u0445 \u043e\u0441\u0456\u0431, \u0434\u043e \u044f\u043a\u0438\u0445 \u043c\u043e\u0436\u043d\u0430 \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u0437\u0430 \u043f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f\u043c\u0438 \u043d\u0430 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0456.<\/p>\n<h3>5.4. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u043f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f<\/h3>\n<p>\u0412\u0435\u0431\u0441\u0430\u0439\u0442 \u043c\u043e\u0436\u0435 \u043c\u0456\u0441\u0442\u0438\u0442\u0438 \u043f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f \u043d\u0430 \u0456\u043d\u0448\u0456 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0438. Controlaudit \u043d\u0435 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454 \u0436\u043e\u0434\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u043d\u0430\u0434 \u0442\u0430\u043a\u0438\u043c\u0438 \u0441\u0430\u0439\u0442\u0430\u043c\u0438 \u0442\u0430 \u0457\u0445\u043d\u0456\u043c\u0438 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0430\u043c\u0438. \u0417\u0430 \u0436\u043e\u0434\u043d\u0438\u0445 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d Controlaudit \u043d\u0435 \u043d\u0435\u0441\u0435 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0437\u0430 \u043f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f\u043c, \u0449\u043e \u043d\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0441\u0442\u043e\u0440\u043e\u043d\u043d\u044c\u043e\u043c\u0443 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443.<\/p>\n<h2>6. \u0406\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0430 \u0442\u0430 \u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u0430 \u0432\u043b\u0430\u0441\u043d\u0456\u0441\u0442\u044c<\/h2>\n<p>\u0423\u0441\u0456 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443, \u0437\u043e\u043a\u0440\u0435\u043c\u0430, \u0430\u043b\u0435 \u043d\u0435 \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e, \u0442\u0435\u043a\u0441\u0442\u0438, \u0444\u043e\u0442\u043e\u0433\u0440\u0430\u0444\u0456\u0457, \u0433\u0440\u0430\u0444\u0456\u043a\u0430, \u0437\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f, \u043f\u0456\u043a\u0442\u043e\u0433\u0440\u0430\u043c\u0438, \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457, \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f, \u043f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f \u0442\u0430 \u0456\u043d\u0448\u0456 \u0430\u0443\u0434\u0456\u043e\u0432\u0456\u0437\u0443\u0430\u043b\u044c\u043d\u0456 \u0447\u0438 \u0437\u0432\u0443\u043a\u043e\u0432\u0456 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438, \u0430 \u0442\u0430\u043a\u043e\u0436 \u0457\u0445\u043d\u0456\u0439 \u0433\u0440\u0430\u0444\u0456\u0447\u043d\u0438\u0439 \u0434\u0438\u0437\u0430\u0439\u043d \u0456 \u0432\u0438\u0445\u0456\u0434\u043d\u0456 \u043a\u043e\u0434\u0438, \u0454 \u0456\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u044e \u0432\u043b\u0430\u0441\u043d\u0456\u0441\u0442\u044e Controlaudit \u0430\u0431\u043e \u0442\u0440\u0435\u0442\u0456\u0445 \u043e\u0441\u0456\u0431, \u0456 \u0436\u043e\u0434\u043d\u0435 \u0437 \u043c\u0430\u0439\u043d\u043e\u0432\u0438\u0445 \u043f\u0440\u0430\u0432, \u0432\u0438\u0437\u043d\u0430\u043d\u0438\u0445 \u0447\u0438\u043d\u043d\u0438\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e\u043c \u043f\u0440\u043e \u0456\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0443 \u0432\u043b\u0430\u0441\u043d\u0456\u0441\u0442\u044c, \u043d\u0435 \u0432\u0432\u0430\u0436\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u0435\u0440\u0435\u0434\u0430\u043d\u0438\u043c \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0435\u0432\u0456.<\/p>\n<p>\u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0456 \u043c\u0430\u0440\u043a\u0438, \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043d\u0430\u0439\u043c\u0435\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0447\u0438 \u0440\u043e\u0437\u0440\u0456\u0437\u043d\u044e\u0432\u0430\u043b\u044c\u043d\u0456 \u0437\u043d\u0430\u043a\u0438 \u043d\u0430\u043b\u0435\u0436\u0430\u0442\u044c Controlaudit \u0430\u0431\u043e \u0442\u0440\u0435\u0442\u0456\u043c \u043e\u0441\u043e\u0431\u0430\u043c, \u0456 \u0434\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u043d\u0435 \u043d\u0430\u0434\u0430\u0454 \u0436\u043e\u0434\u043d\u0438\u0445 \u043f\u0440\u0430\u0432 \u043d\u0430 \u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0456 \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0456 \u043c\u0430\u0440\u043a\u0438, \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043d\u0430\u0439\u043c\u0435\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0447\u0438 \u0440\u043e\u0437\u0440\u0456\u0437\u043d\u044e\u0432\u0430\u043b\u044c\u043d\u0456 \u0437\u043d\u0430\u043a\u0438.<\/p>\n<p>\u0417\u0430\u0431\u043e\u0440\u043e\u043d\u044f\u0454\u0442\u044c\u0441\u044f \u0432\u0456\u0434\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f, \u0440\u043e\u0437\u043f\u043e\u0432\u0441\u044e\u0434\u0436\u0435\u043d\u043d\u044f, \u043f\u0435\u0440\u0435\u0434\u0430\u0432\u0430\u043d\u043d\u044f, \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0456\u044f \u0447\u0438 \u0437\u043c\u0456\u043d\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u0431\u0443\u0434\u044c-\u044f\u043a\u0438\u043c\u0438 \u0437\u0430\u0441\u043e\u0431\u0430\u043c\u0438 \u0442\u0430 \u0432 \u0431\u0443\u0434\u044c-\u044f\u043a\u0456\u0439 \u0444\u043e\u0440\u043c\u0456 \u0431\u0435\u0437 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u043f\u0438\u0441\u044c\u043c\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0437\u0432\u043e\u043b\u0443 Controlaudit.<\/p>\n<h2>7. \u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u0435\u0440\u0435\u0436<\/h2>\n<p>Controlaudit \u043c\u043e\u0436\u0435 \u043c\u0430\u0442\u0438 \u043f\u0440\u043e\u0444\u0456\u043b\u0456 \u0432 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u0435\u0440\u0435\u0436\u0430\u0445. \u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0446\u0438\u0445 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u0435\u0440\u0435\u0436 \u0440\u0435\u0433\u0443\u043b\u044e\u0454\u0442\u044c\u0441\u044f, \u043a\u0440\u0456\u043c \u0446\u0438\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u044c, \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043a\u043e\u0436\u043d\u043e\u0457 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u043c\u0435\u0440\u0435\u0436\u0456.<\/p>\n<p>Controlaudit \u043d\u0435 \u043d\u0435\u0441\u0435 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u044c\u043d\u0456 \u0434\u0430\u043d\u0456, \u044f\u043a\u0456 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0456 \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u044e\u0442\u044c \u0443 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u0435\u0440\u0435\u0436\u0430\u0445, \u0456 \u0437\u0430 \u0442\u0435, \u044f\u043a \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u043c\u0435\u0440\u0435\u0436\u0456 \u0457\u0445 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u044e\u0442\u044c.<\/p>\n<h2>8. \u0417\u0430\u0445\u0438\u0441\u0442 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u0434\u0430\u043d\u0438\u0445<\/h2>\n<p>\u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043f\u0440\u043e \u043e\u0431\u0440\u043e\u0431\u043a\u0443 \u0432\u0430\u0448\u0438\u0445 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u0434\u0430\u043d\u0438\u0445 \u0434\u0438\u0432. \u0443 \u043d\u0430\u0448\u0456\u0439 <a href=\"\/uk\/polityka-konfidentsiynosti\/\">\u043f\u043e\u043b\u0456\u0442\u0438\u0446\u0456 \u043a\u043e\u043d\u0444\u0456\u0434\u0435\u043d\u0446\u0456\u0439\u043d\u043e\u0441\u0442\u0456<\/a>.<\/p>\n<h2>9. \u0424\u0430\u0439\u043b\u0438 cookie<\/h2>\n<p>\u0426\u0435\u0439 \u0432\u0435\u0431\u0441\u0430\u0439\u0442 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0454 \u0432\u043b\u0430\u0441\u043d\u0456 \u0444\u0430\u0439\u043b\u0438 cookie, \u0430 \u0437\u0430 \u0432\u0430\u0448\u043e\u044e \u0437\u0433\u043e\u0434\u043e\u044e \u2014 \u0456 \u0444\u0430\u0439\u043b\u0438 cookie \u0442\u0440\u0435\u0442\u0456\u0445 \u043e\u0441\u0456\u0431. \u0414\u043e\u043a\u043b\u0430\u0434\u043d\u0456\u0448\u0435 \u043f\u0440\u043e \u0444\u0430\u0439\u043b\u0438 cookie, \u044f\u043a\u0456 \u043c\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0454\u043c\u043e, \u0456 \u043f\u0440\u043e \u0442\u0435, \u044f\u043a \u043d\u0438\u043c\u0438 \u043a\u0435\u0440\u0443\u0432\u0430\u0442\u0438, \u0434\u0438\u0432. \u0443 \u043d\u0430\u0448\u0456\u0439 <a href=\"\/uk\/polityka-cookie\/\">\u043f\u043e\u043b\u0456\u0442\u0438\u0446\u0456 \u0449\u043e\u0434\u043e \u0444\u0430\u0439\u043b\u0456\u0432 cookie<\/a>.<\/p>\n<h2>10. \u041a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f<\/h2>\n<p>\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0417\u0430\u043a\u043e\u043d\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u2116 34\/2002 (LSSI) Controlaudit \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0435 \u043d\u0430\u0434\u0441\u0438\u043b\u0430\u0442\u0438 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u044c \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0443 \u0431\u0435\u0437 \u0457\u0445 \u043d\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u043f\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f. \u041a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447 \u043c\u043e\u0436\u0435 \u0431\u0443\u0434\u044c-\u043a\u043e\u043b\u0438 \u0432\u0456\u0434\u043a\u043b\u0438\u043a\u0430\u0442\u0438 \u043d\u0430\u0434\u0430\u043d\u0443 \u0437\u0433\u043e\u0434\u0443 \u043d\u0430 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u044c.<\/p>\n<h2>11. \u0421\u0442\u0440\u043e\u043a \u0434\u0456\u0457 \u0442\u0430 \u043f\u0440\u0438\u043f\u0438\u043d\u0435\u043d\u043d\u044f<\/h2>\n<p>\u041f\u043e\u0441\u043b\u0443\u0433\u0430 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u043d\u0430\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u0431\u0435\u0437\u0441\u0442\u0440\u043e\u043a\u043e\u0432\u043e. Controlaudit \u043c\u0430\u0454 \u043f\u0440\u0430\u0432\u043e \u0431\u0443\u0434\u044c-\u043a\u043e\u043b\u0438 \u043f\u0440\u0438\u043f\u0438\u043d\u0438\u0442\u0438 \u0447\u0438 \u043f\u0440\u0438\u0437\u0443\u043f\u0438\u043d\u0438\u0442\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0443 \u0431\u0435\u0437 \u0448\u043a\u043e\u0434\u0438 \u0434\u043b\u044f \u0442\u043e\u0433\u043e, \u0449\u043e \u043c\u043e\u0433\u043b\u043e \u0431\u0443\u0442\u0438 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u043e \u0437 \u0446\u044c\u043e\u0433\u043e \u043f\u0440\u0438\u0432\u043e\u0434\u0443 \u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0438\u0445 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445.<\/p>\n<h2>12. \u0417\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u043d\u0435 \u043f\u0440\u0430\u0432\u043e \u0442\u0430 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0456\u044f<\/h2>\n<p>\u0412\u0456\u0434\u043d\u043e\u0441\u0438\u043d\u0438 \u043c\u0456\u0436 Controlaudit \u0456 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0435\u043c \u0440\u0435\u0433\u0443\u043b\u044e\u044e\u0442\u044c\u0441\u044f \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f\u043c\u0438 \u0447\u0438\u043d\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0449\u043e\u0434\u043e \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0442\u0430 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u0457 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0456\u0457.<\/p>\n<p>\u0412\u043e\u0434\u043d\u043e\u0447\u0430\u0441 \u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0430\u0445, \u043a\u043e\u043b\u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0434\u043b\u044f \u0441\u0442\u043e\u0440\u0456\u043d \u043e\u0431\u0440\u0430\u0442\u0438 \u043f\u0456\u0434\u0441\u0443\u0434\u043d\u0456\u0441\u0442\u044c, Controlaudit \u0456 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447, \u043f\u0440\u044f\u043c\u043e \u0432\u0456\u0434\u043c\u043e\u0432\u043b\u044f\u044e\u0447\u0438\u0441\u044c \u0432\u0456\u0434 \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0457 \u0456\u043d\u0448\u043e\u0457 \u043f\u0456\u0434\u0441\u0443\u0434\u043d\u043e\u0441\u0442\u0456, \u044f\u043a\u0430 \u043c\u043e\u0433\u043b\u0430 \u0431 \u0457\u043c \u043d\u0430\u043b\u0435\u0436\u0430\u0442\u0438, \u043f\u0456\u0434\u043a\u043e\u0440\u044f\u044e\u0442\u044c\u0441\u044f \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0456\u0457 \u0441\u0443\u0434\u0456\u0432 \u043c\u0456\u0441\u0442\u0430 \u0410\u043b\u0456\u043a\u0430\u043d\u0442\u0435 (\u0406\u0441\u043f\u0430\u043d\u0456\u044f).<\/p>\n<h2>13. \u0417\u043c\u0456\u043d\u0438<\/h2>\n<p>Controlaudit \u0437\u0430\u043b\u0438\u0448\u0430\u0454 \u0437\u0430 \u0441\u043e\u0431\u043e\u044e \u043f\u0440\u0430\u0432\u043e \u0431\u0435\u0437 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0432\u043d\u043e\u0441\u0438\u0442\u0438 \u043d\u0430 \u0441\u0432\u043e\u0454\u043c\u0443 \u0432\u0435\u0431\u0441\u0430\u0439\u0442\u0456 \u0437\u043c\u0456\u043d\u0438, \u044f\u043a\u0456 \u0432\u0432\u0430\u0436\u0430\u0442\u0438\u043c\u0435 \u0434\u043e\u0446\u0456\u043b\u044c\u043d\u0438\u043c\u0438, \u0437\u043e\u043a\u0440\u0435\u043c\u0430 \u0437\u043c\u0456\u043d\u044e\u0432\u0430\u0442\u0438, \u0432\u0438\u043b\u0443\u0447\u0430\u0442\u0438 \u0447\u0438 \u0434\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u044f\u043a \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0442\u0430 \u043f\u043e\u0441\u043b\u0443\u0433\u0438, \u0449\u043e \u043d\u0430\u0434\u0430\u044e\u0442\u044c\u0441\u044f \u0447\u0435\u0440\u0435\u0437 \u043d\u044c\u043e\u0433\u043e, \u0442\u0430\u043a \u0456 \u0441\u043f\u043e\u0441\u0456\u0431 \u0457\u0445 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0447\u0438 \u0440\u043e\u0437\u043c\u0456\u0449\u0435\u043d\u043d\u044f.<\/p>\n<p>\u0426\u0456 \u0443\u043c\u043e\u0432\u0438 \u0434\u0456\u044e\u0442\u044c, \u0434\u043e\u043a\u0438 \u0432\u043e\u043d\u0438 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u043e\u0432\u0430\u043d\u0456, \u0456 \u0434\u043e \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u0457\u0445 \u0437\u043c\u0456\u043d\u0438 \u0456\u043d\u0448\u0438\u043c\u0438 \u043d\u0430\u043b\u0435\u0436\u043d\u0438\u043c \u0447\u0438\u043d\u043e\u043c \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u0443\u043c\u043e\u0432\u0430\u043c\u0438.<\/p>\n<h2>14. \u041a\u043e\u043d\u0442\u0430\u043a\u0442\u0438<\/h2>\n<p>\u042f\u043a\u0449\u043e \u0443 \u0432\u0430\u0441 \u0454 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u0446\u0456\u0454\u0457 \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457, \u0432\u0438 \u043c\u043e\u0436\u0435\u0442\u0435 \u0437\u0432&#8217;\u044f\u0437\u0430\u0442\u0438\u0441\u044f \u0437 \u043d\u0430\u043c\u0438:<\/p>\n<p><strong>Controlaudit Auditores Certificados, S.L.<\/strong><br>\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430 \u043f\u043e\u0448\u0442\u0430: <a href=\"mailto:alicante.murcia@controlaudit.es\">alicante.murcia@controlaudit.es<\/a><br>\u0422\u0435\u043b\u0435\u0444\u043e\u043d: <a href=\"tel:+34965929757\">965 929 757<\/a><br>\u0410\u0434\u0440\u0435\u0441\u0430: Avda. Maisonnave, 30, 1.\u00ba B, 03003 Alicante<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0441\u0430\u0439\u0442\u0443 www.controlaudit.es: \u0434\u0430\u043d\u0456 Controlaudit Auditores Certificados, S.L. (ROAC S1604), \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0442\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c.<\/p>\n","protected":false},"author":1,"featured_media":754,"parent":0,"menu_order":90,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1576","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0442\u0430 \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f | Controlaudit<\/title>\n<meta name=\"description\" content=\"\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0441\u0430\u0439\u0442\u0443 www.controlaudit.es: \u0434\u0430\u043d\u0456 Controlaudit Auditores Certificados, S.L. (ROAC S1604), \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0442\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/uk\/pravova-informatsiya\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0442\u0430 \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0441\u0430\u0439\u0442\u0443 www.controlaudit.es: \u0434\u0430\u043d\u0456 Controlaudit Auditores Certificados, S.L. (ROAC S1604), \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0442\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/uk\/pravova-informatsiya\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/informe-auditoria-salvedades-tipos-opinion.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/uk\\\/pravova-informatsiya\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/uk\\\/pravova-informatsiya\\\/\",\"name\":\"\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0442\u0430 \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/uk\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/uk\\\/pravova-informatsiya\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/uk\\\/pravova-informatsiya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/informe-auditoria-salvedades-tipos-opinion.jpg\",\"datePublished\":\"2026-10-14T11:04:28+00:00\",\"description\":\"\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0441\u0430\u0439\u0442\u0443 www.controlaudit.es: \u0434\u0430\u043d\u0456 Controlaudit Auditores Certificados, S.L. (ROAC S1604), \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0442\u0430 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