{"id":94548,"date":"2025-07-14T13:41:33","date_gmt":"2025-07-14T13:41:33","guid":{"rendered":"https:\/\/ibiks.com\/en\/?page_id=94548"},"modified":"2025-07-15T09:13:22","modified_gmt":"2025-07-15T09:13:22","slug":"audit-standards","status":"publish","type":"page","link":"https:\/\/ibiks.com\/en\/audit-standards\/","title":{"rendered":"Audit Standards"},"content":{"rendered":"\t\t
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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 210 (ISA 210):\u00a0\u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0639\u0644\u0649 \u0634\u0631\u0648\u0637 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 (220) \u0627\u0644\u0645\u062d\u062f\u062b\u00a0(ISA 220):\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 230 (ISA 230):\u00a0\u062a\u0648\u062b\u064a\u0642 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 250 (ISA 250):\u00a0\u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0639\u0646\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 260 (ISA 260):\u00a0\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 265 (ISA 265):\u00a0\u0625\u0628\u0644\u0627\u063a \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 300 (ISA 300): \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 315 \u0627\u0644\u0645\u062d\u062f\u062b\u00a0(ISA 315):\u00a0\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u062d\u0631\u064a\u0641 \u0627\u0644\u062c\u0648\u0647\u0631\u064a \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 320 (ISA 320): \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0639\u0646\u062f \u062a\u062e\u0637\u064a\u0637 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 320 (ISA 320):\u00a0\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0639\u0646\u062f \u062a\u062e\u0637\u064a\u0637 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 330 (ISA 330):\u00a0\u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 402 (ISA 402):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0645\u0646\u0634\u0623\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0645\u0646\u0634\u0623\u0629\u00a0\u062e\u062f\u0645\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 450 (ISA 450):\u00a0\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u062a\u062d\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0634\u0641\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 505 (ISA 505):\u00a0\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 510 (ISA 510):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u2013 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 520 (ISA 520): \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 530 (ISA 530):\u00a0\u0627\u0644\u0639\u064a\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 540 \u0627\u0644\u0645\u062d\u062f\u062b\u00a0(ISA 540):\u00a0\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647\u0627 \u0645\u0646 \u0625\u0641\u0635\u0627\u062d\u0627\u062a\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 550 (ISA 550):\u00a0\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 560 (ISA 560):\u00a0\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0644\u0627\u062d\u0642\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 570 (ISA 570):\u00a0\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 580 (ISA 580):\u00a0\u0627\u0644\u0625\u0641\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0648\u0628\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 600 \u0627\u0644\u0645\u062d\u062f\u062b (ISA 600):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u2013 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0639\u0645\u0644 \u0645\u0631\u0627\u062c\u0639\u064a \u0645\u064f\u0643\u064e\u0648\u0650\u0646\u0651\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629)\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 610 (ISA 610):\u00a0\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 620 (ISA 620):\u00a0\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0645\u0644 \u062e\u0628\u064a\u0631 \u0627\u0633\u062a\u0639\u0627\u0646 \u0628\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>

\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 700 (ISA 700):\u00a0\u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u0631\u0623\u064a \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 701 (ISA 701):\u00a0\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 705 (ISA 705):\u00a0\u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0631\u0623\u064a \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 706 (ISA 706):\u00a0\u0641\u0642\u0631\u0627\u062a \u0644\u0641\u062a \u0627\u0644\u0627\u0646\u062a\u0628\u0627\u0647\u060c \u0648\u0641\u0642\u0631\u0627\u062a \u0623\u0645\u0648\u0631 \u0623\u062e\u0631\u0649 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 710 (ISA 710):\u00a0\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u2013 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 720 (ISA 720):\u00a0\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 800 (ISA 800):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u2013 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u0637\u0631 \u0630\u0627\u062a \u063a\u0631\u0636 \u062e\u0627\u0635\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 805 (ISA 805):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u2013 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0639\u0646\u0627\u0635\u0631 \u0623\u0648 \u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0648 \u0628\u0646\u0648\u062f \u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 810 (ISA 810):\u00a0\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0644\u062e\u0635\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0641\u062d\u0635 2400 (ISRE 2400):\u00a0\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0644\u0641\u062d\u0635 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0641\u062d\u0635 2410 (ISRE 2410):\u00a0\u0641\u062d\u0635 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0641\u0630 \u0628\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0644\u0644\u0645\u0646\u0634\u0623\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3000 (ISAE 3000):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u0623\u062e\u0631\u0649 \u0628\u062e\u0644\u0627\u0641 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648 \u0641\u062d\u0635 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3400 (ISAE 3400):\u00a0\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3402 (ISAE 3402):\u00a0\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0646 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u00a0\u0627\u0644\u062e\u062f\u0645\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3410 (ISAE 3410):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0646 \u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0627\u062d\u062a\u0628\u0627\u0633 \u0627\u0644\u062d\u0631\u0627\u0631\u064a\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3420 (ISAE 3420):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0644\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0635\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u064f\u0636\u0645\u0646\u0629 \u0641\u064a \u0646\u0634\u0631\u0627\u062a \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 4410 (ISRS 4410):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u062c\u0645\u064a\u0639\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u062a\u0645\u0647\u064a\u062f \u0644\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0641\u062d\u0635 \u0648\u0627\u0644\u062a\u0623\u0643\u064a\u062f\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0625\u0637\u0627\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0630\u0643\u0631\u0629 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (1000):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article><\/div> \n\t\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 200 (ISA 200):\u00a0\u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0648\u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 210 (ISA 210):\u00a0\u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0639\u0644\u0649 \u0634\u0631\u0648\u0637 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 (220) \u0627\u0644\u0645\u062d\u062f\u062b\u00a0(ISA 220):\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 230 (ISA 230):\u00a0\u062a\u0648\u062b\u064a\u0642 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 250 (ISA 250):\u00a0\u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0639\u0646\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 260 (ISA 260):\u00a0\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 265 (ISA 265):\u00a0\u0625\u0628\u0644\u0627\u063a \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 300 (ISA 300): \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 315 \u0627\u0644\u0645\u062d\u062f\u062b\u00a0(ISA 315):\u00a0\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u062d\u0631\u064a\u0641 \u0627\u0644\u062c\u0648\u0647\u0631\u064a \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 320 (ISA 320): \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0639\u0646\u062f \u062a\u062e\u0637\u064a\u0637 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 320 (ISA 320):\u00a0\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0639\u0646\u062f \u062a\u062e\u0637\u064a\u0637 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 330 (ISA 330):\u00a0\u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 402 (ISA 402):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0645\u0646\u0634\u0623\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0645\u0646\u0634\u0623\u0629\u00a0\u062e\u062f\u0645\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 450 (ISA 450):\u00a0\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u062a\u062d\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0634\u0641\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 505 (ISA 505):\u00a0\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 510 (ISA 510):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u2013 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 520 (ISA 520): \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 530 (ISA 530):\u00a0\u0627\u0644\u0639\u064a\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 540 \u0627\u0644\u0645\u062d\u062f\u062b\u00a0(ISA 540):\u00a0\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647\u0627 \u0645\u0646 \u0625\u0641\u0635\u0627\u062d\u0627\u062a\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 550 (ISA 550):\u00a0\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 560 (ISA 560):\u00a0\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0644\u0627\u062d\u0642\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 570 (ISA 570):\u00a0\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 580 (ISA 580):\u00a0\u0627\u0644\u0625\u0641\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0648\u0628\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 600 \u0627\u0644\u0645\u062d\u062f\u062b (ISA 600):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u2013 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0639\u0645\u0644 \u0645\u0631\u0627\u062c\u0639\u064a \u0645\u064f\u0643\u064e\u0648\u0650\u0646\u0651\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629)\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 610 (ISA 610):\u00a0\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 620 (ISA 620):\u00a0\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0645\u0644 \u062e\u0628\u064a\u0631 \u0627\u0633\u062a\u0639\u0627\u0646 \u0628\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 700 (ISA 700):\u00a0\u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u0631\u0623\u064a \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 701 (ISA 701):\u00a0\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 705 (ISA 705):\u00a0\u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0631\u0623\u064a \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 706 (ISA 706):\u00a0\u0641\u0642\u0631\u0627\u062a \u0644\u0641\u062a \u0627\u0644\u0627\u0646\u062a\u0628\u0627\u0647\u060c \u0648\u0641\u0642\u0631\u0627\u062a \u0623\u0645\u0648\u0631 \u0623\u062e\u0631\u0649 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 710 (ISA 710):\u00a0\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u2013 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 720 (ISA 720):\u00a0\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 800 (ISA 800):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u2013 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u0637\u0631 \u0630\u0627\u062a \u063a\u0631\u0636 \u062e\u0627\u0635\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 805 (ISA 805):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u2013 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0639\u0646\u0627\u0635\u0631 \u0623\u0648 \u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0648 \u0628\u0646\u0648\u062f \u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 810 (ISA 810):\u00a0\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0644\u062e\u0635\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0641\u062d\u0635 2400 (ISRE 2400):\u00a0\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0644\u0641\u062d\u0635 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u0641\u062d\u0635 2410 (ISRE 2410):\u00a0\u0641\u062d\u0635 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0641\u0630 \u0628\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0644\u0644\u0645\u0646\u0634\u0623\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3000 (ISAE 3000):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u0623\u062e\u0631\u0649 \u0628\u062e\u0644\u0627\u0641 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648 \u0641\u062d\u0635 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3400 (ISAE 3400):\u00a0\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3402 (ISAE 3402):\u00a0\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0646 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u00a0\u0627\u0644\u062e\u062f\u0645\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3410 (ISAE 3410):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0646 \u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0627\u062d\u062a\u0628\u0627\u0633 \u0627\u0644\u062d\u0631\u0627\u0631\u064a\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f 3420 (ISAE 3420):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0644\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0635\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u064f\u0636\u0645\u0646\u0629 \u0641\u064a \u0646\u0634\u0631\u0627\u062a \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 4410 (ISRS 4410):\u00a0\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u062c\u0645\u064a\u0639\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u062a\u0645\u0647\u064a\u062f \u0644\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0641\u062d\u0635 \u0648\u0627\u0644\u062a\u0623\u0643\u064a\u062f\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0625\u0637\u0627\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0630\u0643\u0631\u0629 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (1000):\u00a0\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u00a0\u0645\u0633\u0631\u062f \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c\u200b\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). 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