Abstract
To search the roots of historical institutions in deep antiquity is a way which is completely justified and even necessary. However, it so happens that sometimes under new conditions even the most ancient phenomena undergo such strong transformations that their initial characteristics could not be found by simple reading of historical documents of law. One of these phenomena, according to the author, seems to be the institute of the Old Russia’s private audit to be visibly found in the financial life of the Slavs after a deep examination of trade customs and traditions of making deals. Such acts as “Zaklich”, “The Commandment on Bargaining” in Oustav of the Grand Prince Jaroslav Vlademerich of Sudh, article 27 of the section “On Chelyadins” in Pravda Rouskaya and similar provisions included in the Code of Trade Law describe the procedure which makes us admit that private control in Ancient Russia existed.
Highlights
A B S TR A CT To search the roots of historical institutions in deep antiquity is a way which is completely justified and even necessary
It so happens that sometimes under new conditions even the most ancient phenomena undergo such strong transformations that their initial characteristics could not be found by simple reading of historical documents of law. One of these phenomena, according to the author, seems to be the institute of the Old Russia’s private audit to be visibly found in the financial life of the Slavs after a deep examination of trade customs and traditions of making deals. Such acts as “Zaklich”, “The Commandment on Bargaining” in Oustav of the Grand Prince Jaroslav Vlademerich of Sudh, article 27 of the section “On Chelyadins” in Pravda Rouskaya and similar provisions included in the Code of Trade Law describe the procedure which makes us admit that private control in Ancient Russia existed
The author read and approved the final version of the manuscript
Summary
А Н Н ОТА Ц И Я Поиск корней исторических институтов в глубокой древности — путь совершенно оправданный и необходимый. Однако иногда древнейшие по происхождению явления в новых условиях переживали настолько сильные трансформации, что их первоначальная характеристика не может быть обнаружена только за простым чтением исторических памятников права. «Заклич», «Заповедь на торгу» в Оуставъ Великого Князя Ярослава Владемерича о Судъхъ, статья 27 раздела «О челядинъ» в Правда Роуская — по своему содержанию перечисленные акты и аналогичные им положения, входящие в Свод торгового права, — все они описывают процедуру, без которой становится совершенно невозможным допустить мысли, что частный контроль в Древней Руси не существовал. Ключевые слова: внешний аудит; бухгалтерский учет; предпринимательский риск; детективный аудит; оценка опыта; деловая репутация; оценка деловой репутации; факторная модель.
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