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Великобритания
(докладная) записка для руководства (документ, составляемый аудитором для руководства компании-клиента по результатам ежегодной аудиторской проверки; содержит рекомендации по совершенствованию системы учета, внутреннего контроля и др.)
The Kievan Letter, or Kyivan letter is an early 10th-century (ca. 930) letter thought to be written by representatives of the Jewish community in Kiev. The letter, a Hebrew-language recommendation written on behalf of one member of their community, was part of an enormous collection brought to Cambridge by Solomon Schechter from the Cairo Geniza. It was discovered in 1962 during a survey of the Geniza documents by Norman Golb of the University of Chicago. The letter is dated by most scholars to around 930 CE. Some think (on the basis of the "pleading" nature of the text, mentioned below) that the letter dates from a time when Khazars were no longer a dominant force in the politics of the city. According to Marcel Erdal, the letter does not come from Kyiv but was sent to Kyiv.