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( 7 ) , - df 3 26 29 , . , - , ( ) , - F 61,007 - F 0,000000000007 - 0,95 2,98. , . 4. - , MS 0,752 0,012 - F . , SS 2,257 0,321 2,578 t , - , . 8. 8 . - - - , Y - t- - 0 ,61 1,98 * 1 4 ,18 * 2 : 0 ,38 * Y 3, ( 1) ( 2) - - Y ; ( 3) ; 1 0,608 1,978 0,217 0,239 2,809 8,289 4,176 0,555 7,521 0,382 0,058 6,538 t - 2 5%- 2,06. ; , . 3 . , , - - . . , . 1. ( R) R R2 0,936 ( - . 6). 0 ,936. , ., . - Y , . , 6 , . R 0,936 0,876 0,861 0,111 30 R R 2. R2 . 6). , , . 0,876 , , 87,6% , (X1), - , – - - , 5 1’2012 , , - . . .9 - , 1. 2010 . 9 66 . ». . 2. . . ) - - , - % (+ 0,80 0,96 ; - ( -) 4. 0,16 . 0,31 0,35 0,04 % 0 1,02% 1,02% - - 2,25 2,61 0,36 7. 1 .9 - 8. - 9. , ( , , ), 2,25 ] / . . ; . ., , 1999. . . , 2008. – 360 . .: ; ( .: . . 420 . ] : , . / - . . ; 2,61. , , . / . .– . [ - , . .- . = International accounting standards. International financial reporting standards : ./ . , . ; . . . . . – 2., . .– .: , 2010. 303 . . [ ]: . / . .– .: , 2008. – 416 . – ( ). . [ ]/ . // . – 2011. – 6. . 2-6. . . – .: , 1971. – 164 . Association of chartered certified accountants. http:// www.accaglobal.com. 6. ) 4 . . . . , 2002. – 624 . . [ .: . . ) 3 ] : 3. 5. - ( - : ; .– 2 « : - 1 .- [ ( - [ 2 ] : . - ; ; ) . : ; ; , - , ; . , . . , , , , . - . , - , , , . , . , , . : . - 1 : . 6 , , . ., . , , , . ., . , , - . 3.09. COMPLEX ANALYSIS AND ESTIMATION OF EFFICIENCY IN THE CONDITIONS OF ACCOUNTING AND AUDIT REFORMING A.A. Tkach, Candidate of Science (Economics), Assistant Professor of the Department for Management Korolev Institute of Management, Economics and Sociology In article are considered a role and features of the complex analysis and an estimation of efficiency of activity of the enterprise in the conditions of reforming of accounting and audit. The interrelation of the complex analysis and an estimation of efficiency of activity of the enterprise, and also their communication with the international standards are shown. The model of the comparative analysis and a complex estimation of efficiency of activity of the enterprises are offered. Literature 1. The Russian Federation. The Ministry of Finance of Russia. Orders. About forms of the accounting reporting of the organizations [the Electronic resource]: the order of the Ministry of Finance of Russia from 07.02.2010, 66n//Is standardlegal base "Consultant Plus", 2012. 2. The desktop dictionary of financial and economic terms and concepts [Text] / the editor-in-chief of professor M. . Korobeynikov. : SportAcademPress, 1999. 420 p. 3. L.A. Bernstein. The analysis of the financial reporting: the theory, practice and interpretation: Translation from English / The scientific editor of transfer a member the correspondent of Russian Academy of Sciences I.I. Yeliseyev. The editor-inchief of a series professor Y. . Sokolov. – : the Finance and statistics, 2002. – 624 . 4. T.L. Saaty. Decision-making at dependences and feedback: Analytical networks [Text]: the lane with English / scientific editor A.V. Andreychikov, O.N. Andreychikova. – : Publishing house LKI, 2008. – 360 . 5. V.T. Chaya. International Financial Reporting Standards: the textbook / V.T. Chaya, G.V. Chaya; under V.T. Chaya and N.A. Bonoev general edition. – the 2-nd edition. – : KnoRus, 2010. – 303 . 6. A.D. Sheremet. The complex analysis of economic activities: the textbook for high schools. – : INFRA-M, 2008. 416 . 7. A.D. Sheremet. The analysis of efficiency of business in auditor activity [Text] / A.D. Sheremet // Audit. – 2011.- 6. . 2-6. 8. A.D. Sheremet. Development of the theory of the economic analysis in the conditions of economic reform. – : Publishing house of the Moscow State University, 1971. – 164 . 9. http:// www.accaglobal.com [Electronic resource]. Keywords Efficiency; the complex analysis and efficiency estimation; the international standards; accounting and audit reforming; enterprise estimation of cost. 7