{"id":4189,"date":"2021-01-16T13:44:00","date_gmt":"2021-01-16T11:44:00","guid":{"rendered":"https:\/\/www.credo.com.ua\/services\/audit\/%d0%b0%d1%83%d0%b4%d0%b8%d1%82-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d0%be%d0%b9-%d0%be%d1%82%d1%87%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8-%d1%81%d0%be%d1%81%d1%82%d0%b0%d0%b2%d0%bb-2\/"},"modified":"2025-11-21T18:00:00","modified_gmt":"2025-11-21T16:00:00","slug":"audit-of-financial-statements-uas","status":"publish","type":"service","link":"https:\/\/www.credo.com.ua\/ru\/services\/auditing\/audit-of-financial-statements-uas\/","title":{"rendered":"\u0410\u0443\u0434\u0438\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4189\" class=\"elementor elementor-4189 elementor-3587\" data-elementor-post-type=\"service\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f05050f e-flex e-con-boxed e-con e-parent\" data-id=\"f05050f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7977590 elementor-widget elementor-widget-text-editor\" data-id=\"7977590\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><b>\u041d\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f<\/b> \u0443\u0436\u0435 \u043d\u0430 \u043f\u0440\u043e\u0442\u044f\u0436\u0435\u043d\u0438\u0438 \u043c\u043d\u043e\u0433\u0438\u0445 \u043b\u0435\u0442 <b>\u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0443\u0441\u043b\u0443\u0433\u0438 \u0430\u0443\u0434\u0438\u0442\u0430<\/b>, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 <b>\u0430\u0443\u0434\u0438\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/b> \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u043a\u0430\u043a \u043f\u043e \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u043c \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u043c (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 (\u041f(\u0421)\u0411\u0423) \u0438 \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e).<\/p>\n<p><strong style=\"text-align: justify; color: var( --e-global-color-text );\">\u0421\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b \u043d\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438<\/strong><span lang=\"UK\" style=\"text-align: justify; color: var( --e-global-color-text );\">&nbsp;\u044d\u0442\u043e \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u044b, \u0438\u043c\u0435\u044e\u0449\u0438\u0435 \u0431\u043e\u043b\u044c\u0448\u043e\u0439 \u043e\u043f\u044b\u0442 \u0438 \u0437\u043d\u0430\u043d\u0438\u044f \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0438 \u0430\u0443\u0434\u0438\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u041f(\u0421)\u0411\u0423 \u0438 \u041c\u0421\u0424\u041e. \u041a\u0440\u043e\u043c\u0435 \u0442\u043e\u0433\u043e, \u0432 \u043d\u0430\u0448\u0435\u043c \u0430\u043a\u0442\u0438\u0432\u0435 \u0435\u0441\u0442\u044c \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u0434\u0438\u043f\u043b\u043e\u043c\u0430\u043c\u0438 \u0410\u0421\u0421\u0410, CIPA, AICPA, \u043e\u0431\u043b\u0430\u0434\u0430\u044e\u0449\u0438\u0435 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0438 \u043d\u0430\u0432\u044b\u043a\u0430\u043c\u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u041c\u0421\u0424\u041e, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043e\u043f\u044b\u0442\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u044b \u0438 \u044e\u0440\u0438\u0441\u0442\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e \u043f\u043e\u0432\u044b\u0448\u0430\u044e\u0442 \u0441\u0432\u043e\u044e \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044e \u0438 \u0443\u043b\u0443\u0447\u0448\u0430\u044e\u0442 \u043d\u0430\u0432\u044b\u043a\u0438. <\/span><\/p>\n<p><span lang=\"UK\" style=\"text-align: justify; color: var( --e-global-color-text );\">\u041f\u0440\u0438 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0438 \u0437\u0430\u0434\u0430\u0447 \u043f\u043e <b>\u0430\u0443\u0434\u0438\u0442\u0443 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/b>, \u043c\u044b \u0441\u0442\u0440\u0435\u043c\u0438\u043c\u0441\u044f \u0441\u043e\u0437\u0434\u0430\u0442\u044c \u043d\u0430\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0435 \u0438 \u0443\u0434\u043e\u0431\u043d\u044b\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0435\u0441\u0442\u0432\u0430, \u0431\u044b\u0442\u044c \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u044b\u043c \u0438 \u043d\u0430\u0434\u0435\u0436\u043d\u044b\u043c \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u043c, \u0431\u044b\u0442\u044c \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u044b\u043c\u0438 \u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0442\u044c <b>\u043a\u0430\u0447\u0435\u0441\u0442\u0432\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433<\/b> \u043d\u0430 \u043d\u0430\u0434\u0435\u0436\u043d\u043e\u043c \u0443\u0440\u043e\u0432\u043d\u0435.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-130298a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"130298a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61913f5\" data-id=\"61913f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7d55e15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d55e15\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0275876 elementor-invisible\" data-id=\"0275876\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-265c3ab elementor-widget elementor-widget-image\" data-id=\"265c3ab\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"612\" height=\"386\" src=\"https:\/\/www.credo.com.ua\/wp-content\/uploads\/2024\/01\/9147257685587.jpg\" class=\"attachment-medium_large size-medium_large wp-image-9036\" alt=\"\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438\" srcset=\"https:\/\/www.credo.com.ua\/wp-content\/uploads\/2024\/01\/9147257685587.jpg 612w, https:\/\/www.credo.com.ua\/wp-content\/uploads\/2024\/01\/9147257685587-300x189.jpg 300w, https:\/\/www.credo.com.ua\/wp-content\/uploads\/2024\/01\/9147257685587-285x180.jpg 285w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-c160c1c\" data-id=\"c160c1c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0f7dc5 elementor-widget elementor-widget-text-editor\" data-id=\"c0f7dc5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u0410\u0443\u0434\u0438\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/strong> \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 (\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439) \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043d\u0430 \u043f\u0440\u0435\u0434\u043c\u0435\u0442 \u043f\u043e\u043b\u043d\u043e\u0442\u044b \u0438 \u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00fd0c4 elementor-widget elementor-widget-text-editor\" data-id=\"00fd0c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u0426\u0435\u043b\u044c\u044e \u0430\u0443\u0434\u0438\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 <\/strong>\u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432\u044b\u0440\u0430\u0436\u0435\u043d\u0438\u0435 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043c\u043d\u0435\u043d\u0438\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u0435\u0442 \u043b\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0432\u043e \u0432\u0441\u0435\u0445 \u0435\u0435 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u0430\u0445, \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430. \u0414\u043b\u044f \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u0432\u043e\u0438\u0445 \u0432\u044b\u0432\u043e\u0434\u043e\u0432 \u043c\u044b \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c \u0440\u044f\u0434 \u0442\u0435\u0441\u0442\u043e\u0432 \u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u0438 \u0438 \u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u043e\u0441\u0442\u0438 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f, \u0448\u0438\u0440\u043e\u043a\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u043d\u044b\u0435 \u043d\u0430\u043c\u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0438 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438, \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0449\u0438\u0435 \u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0443\u0447\u0435\u0442\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u044b \u043d\u0430 \u0432\u0441\u0435\u0445 \u044d\u0442\u0430\u043f\u0430\u0445 (\u0441\u0442\u0430\u0434\u0438\u044f\u0445) \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0437\u0430\u0434\u0430\u043d\u0438\u044f \u043f\u043e \u0430\u0443\u0434\u0438\u0442\u0443. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e1a032 elementor-widget elementor-widget-text-editor\" data-id=\"2e1a032\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u041f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0430\u0443\u0434\u0438\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 <\/strong>\u043e\u0431\u0443\u0441\u043b\u043e\u0432\u043b\u0435\u043d\u043e \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0442\u044c \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u0435\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0442\u0430\u043a\u0438\u0445 \u043a\u0430\u043a \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b, \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0430, \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0438, \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u044b, \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u044b, \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u044b \u0432\u043b\u0430\u0441\u0442\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438\u0435 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u0438, \u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0439 \u0438 \u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439 \u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u043c \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0438 \u0438 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u0445 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0434\u043b\u044f \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0440\u0435\u0448\u0435\u043d\u0438\u0439.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4245f82 elementor-widget elementor-widget-text-editor\" data-id=\"4245f82\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u0443\u0434\u0438\u0442\u0430<\/b> \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0438\u0441\u0445\u043e\u0434\u044f \u0438\u0437 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f: \u0432\u044b\u0440\u0443\u0447\u043a\u0438, \u0447\u0438\u0441\u043b\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432, \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u044b \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432, \u043e\u0431\u044a\u0435\u043c\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u043e\u0431\u043e\u0440\u043e\u0442\u0430, \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0430 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0435\u043c\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439. \u0414\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0441\u0432\u044f\u0437\u0430\u0442\u044c\u0441\u044f \u0441 \u043e\u0444\u0438\u0441\u043e\u043c \u043d\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438 \u0437\u0430\u043f\u0440\u043e\u0441\u0438\u0442\u044c \u0430\u043d\u043a\u0435\u0442\u0443. \u041f\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c \u0435\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f, \u043d\u0430\u043c\u0438 \u0431\u0443\u0434\u0435\u0442 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0430 \u043e\u0446\u0435\u043d\u043a\u0430 \u043e\u0431\u044a\u0435\u043c\u0430 \u0440\u0430\u0431\u043e\u0442. \u041a\u0430\u043a \u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0435, \u0412\u0430\u043c \u0431\u0443\u0434\u0435\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043e \u0446\u0435\u043d\u043e\u0432\u043e\u0435 \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0441 \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u0441\u0440\u043e\u043a\u043e\u0432 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438, \u0441\u043e\u0441\u0442\u0430\u0432\u0430 \u0440\u0430\u0431\u043e\u0447\u0435\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u0438 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438.   <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-174dde2 elementor-widget elementor-widget-text-editor\" data-id=\"174dde2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>\u041f\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c \u0430\u0443\u0434\u0438\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0412\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u0435:<\/b>&nbsp;<\/p>\n<ul>\n<li>\u041e\u0442\u0447\u0435\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0439 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u041c\u0421\u0410;<\/li>\n<li>\u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0435 \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u0432\u0441\u0435\u0445 \u0432\u044b\u044f\u0432\u043b\u0435\u043d\u043d\u044b\u0445 \u043f\u0440\u0438 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0438 \u0430\u0443\u0434\u0438\u0442\u0430 \u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043a\u043e\u0432 \u0443\u0447\u0435\u0442\u0430 \u0438 \u043e\u0448\u0438\u0431\u043e\u043a \u0438 \u0438\u0441\u043a\u0430\u0436\u0435\u043d\u0438\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438;&nbsp;<\/li>\n<li>\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0430 \u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u0430 \u0438\u0441\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043a\u043e\u0432 \u0443\u0447\u0435\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1a5fbc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1a5fbc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-3134169\" data-id=\"3134169\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b307ae9 elementor-widget elementor-widget-text-editor\" data-id=\"b307ae9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0427\u0442\u043e\u0431\u044b \u0437\u0430\u043a\u0430\u0437\u0430\u0442\u044c <b>\u0430\u0443\u0434\u0438\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 <\/b>\u0438\u043b\u0438 <b>\u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/b>,&nbsp; \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u043e\u0437\u0432\u043e\u043d\u0438\u0442\u044c \u043d\u0430\u043c, \u043e\u0442\u043f\u0440\u0430\u0432\u0438\u0442\u044c \u043d\u0430\u043c \u0437\u0430\u043f\u0440\u043e\u0441 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