{"id":5399,"date":"2026-02-16T10:59:21","date_gmt":"2026-02-16T07:59:21","guid":{"rendered":"https:\/\/expfu.com\/?p=5399"},"modified":"2026-02-23T11:50:20","modified_gmt":"2026-02-23T08:50:20","slug":"accounting-audit","status":"publish","type":"post","link":"https:\/\/expfu.com\/en\/accounting-audit\/","title":{"rendered":"\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><br><strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647 \u0647\u064a \u0623\u0641\u0636\u0644 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a 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\u0627\u0644\u0633\u0646\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0633\u0646\u0648\u064a<\/strong> \u0627\u0644\u0630\u064a \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0644\u0644\u0623\u062f\u0627\u0621 \u0628\u0645\u0627 \u064a\u062f\u0639\u0645 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0635\u0629<\/strong> \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0644\u0623\u0633\u0628\u0627\u0628 \u0645\u062d\u062f\u062f\u0629 \u0645\u062b\u0644 \u0637\u0644\u0628 \u0645\u0635\u0631\u0641\u064a \u0623\u0648 \u0641\u062d\u0635 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 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<strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u0622\u0644\u064a\u0629 \u062a\u0646\u0641\u064a\u0630 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u0628\u062f\u0623 \u0628\u062a\u062d\u062f\u064a\u062f \u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0645\u0631\u0648\u0631\u064b\u0627 \u0628\u0641\u062d\u0635 \u0634\u0627\u0645\u0644 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0627\u0646\u062a\u0647\u0627\u0621\u064b \u0628\u062a\u0642\u0631\u064a\u0631 \u062a\u0641\u0635\u064a\u0644\u064a \u064a\u0642\u062f\u0645 \u062a\u0648\u0635\u064a\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0623\u064a \u0641\u062d\u0635 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\u0648\u0641\u062d\u0635 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629<\/strong> \u0644\u0636\u0645\u0627\u0646 \u0635\u062d\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/li>\n\n\n\n<li><strong>\u0625\u062c\u0631\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong> \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u0644\u0627\u0628\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0632\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a<\/strong> \u0644\u0641\u062d\u0635 \u0627\u0644\u062a\u0628\u0627\u064a\u0646\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0631\u0631\u0629 \u0628\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/strong> \u0644\u0625\u0638\u0647\u0627\u0631 \u0623\u064a \u0646\u0642\u0627\u0637 \u0636\u0639\u0641 \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0625\u0635\u0644\u0627\u062d\u064b\u0627.<\/li>\n\n\n\n<li><strong>\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u062a\u0641\u0635\u064a\u0644\u064a \u0634\u0627\u0645\u0644<\/strong> \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0623\u0647\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 EPCA\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0634\u0645\u0644 \u062e\u062f\u0645\u0627\u062a \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629. \u0648\u062a\u064f\u0639\u062f <strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong> \u0645\u0646 \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0645\u0643\u062a\u0628\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u0641\u062d\u0635 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0633\u0644\u0627\u0645\u062a\u0647\u0627 \u0648\u062e\u0644\u0648\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629. \u0643\u0645\u0627 \u062a\u0634\u0645\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629\u060c \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0645\u0643\u0627\u062a\u0628 \u062a\u0642\u062f\u0645 \u062d\u0644\u0648\u0644\u064b\u0627 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u062a\u0634\u0645\u0644 <strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong> \u0648<strong>\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong> \u062a\u062d\u062a \u0645\u0638\u0644\u0629 \u0648\u0627\u062d\u062f\u0629. \u0648\u0647\u0646\u0627 \u062a\u0642\u062f\u0645 <strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u062e\u062f\u0645\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u0646\u0647\u062c\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 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class=\"wp-block-list\">\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0639\u062a\u0645\u062f\u0629 \u0631\u0633\u0645\u064a\u064b\u0627.<\/li>\n\n\n\n<li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.<\/li>\n\n\n\n<li>\u062a\u0642\u064a\u064a\u0645 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0643\u062a\u0634\u0627\u0641 \u0646\u0642\u0627\u0637 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size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"913\" height=\"591\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629-1.webp\" alt=\"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\" class=\"wp-image-5403\" style=\"aspect-ratio:1.5449095442729057;width:596px;height:auto\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629-1.webp 913w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629-1-300x194.webp 300w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629-1-768x497.webp 768w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629-1-18x12.webp 18w\" sizes=\"(max-width: 913px) 100vw, 913px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0645\u062b\u0644 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0643\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 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\u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/strong> \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u062e\u0637\u0648\u0629 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0648\u062a\u0648\u0641\u0631 <strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u0646\u0648\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u062a\u0642\u062f\u0645\u0629 \u0644\u0636\u0645\u0627\u0646 \u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0645\u0647\u0646\u064a \u064a\u0639\u0643\u0633 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0648\u062a\u062a\u0636\u0645\u0646 \u062e\u062f\u0645\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0641\u062d\u0635 \u0634\u0627\u0645\u0644 \u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0648\u0645\u062f\u0649 \u0627\u062a\u0633\u0627\u0642\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631.<\/li>\n\n\n\n<li>\u0627\u062e\u062a\u0628\u0627\u0631 \u0639\u064a\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n\n\n\n<li>\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0631\u0641\u0642\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645.<\/li>\n\n\n\n<li>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0643\u0634\u0641 \u0639\u0646 \u0623\u064a \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u063a\u064a\u0631 \u0645\u0628\u0631\u0631\u0629.<\/li>\n\n\n\n<li>\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0633\u062a\u0642\u0644 \u064a\u062f\u0639\u0645 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u062d\u0635 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src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u0643\u062a\u0628-\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f--1024x536.webp\" alt=\"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\" class=\"wp-image-5389\" style=\"width:710px;height:auto\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u0643\u062a\u0628-\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f--1024x536.webp 1024w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u0643\u062a\u0628-\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f--300x157.webp 300w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u0643\u062a\u0628-\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f--768x402.webp 768w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u0643\u062a\u0628-\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f--18x9.webp 18w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u0643\u062a\u0628-\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f-.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0645\u0643\u062a\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u0627\u0639\u062f\u0629 \u0634\u0631\u0643\u062a\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0644\u0639\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u062f\u0648\u0631\u064b\u0627 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\u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629.<\/li>\n\n\n\n<li>\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u0621\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/li>\n\n\n\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629.<\/li>\n\n\n\n<li>\u0641\u062d\u0635 \u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u062a\u062d\u062f\u064a\u062f 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\u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062e\u0628\u0631\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u060c \u062a\u0648\u0641\u0631 <strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u062e\u062f\u0645\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0634\u0627\u0645\u0644\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0623\u0646\u0638\u0645\u0629\u060c \u0645\u0639 \u062a\u0642\u062f\u064a\u0645 \u0631\u0624\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f 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<strong>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> \u0648\u062a\u062d\u0633\u064a\u0646 <strong>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a<\/strong> \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u062a\u0639\u062a\u0645\u062f <strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u0639\u0644\u0649 \u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0641\u064a \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a\u060c \u062a\u0628\u062f\u0623 \u0628\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u062b\u0645 \u062a\u0642\u062f\u064a\u0645 \u062e\u0637\u0629 \u062a\u0635\u062d\u064a\u062d\u064a\u0629 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