How is the audit of financial statements carried out. Methodology for auditing the reliability of the accounting (financial) statements of the organization What is the name of the audit of financial statements

Accounting in an organization is an important system that allows owners and managers to quickly receive data on the state of affairs in the enterprise. No one doubts that the data in this system must be correct and up-to-date. That is why an audit of the financial statements is provided.

Mandatory audit

In cases established by law, such a check of financial statements is mandatory. Mandatory audit of the company's financial statements is provided, for example, for open joint-stock companies, banks, stock exchanges, insurance companies, as well as for companies whose revenue in the previous reporting year amounted to more than 400 million rubles. or the amount of assets on the balance sheet as of the end of the year preceding the reporting year is more than 60 million rubles. These are the requirements of Art. 5 of the Federal Law No. 307-ФЗ dated 30.12.2008 "On Auditing Activity". In other cases, verification of accounts is optional, but desirable. The main purpose of the audit of financial statements is to confirm its reliability.

Audit Tasks of Financial Statements

In the process of auditing the financial statements of the enterprise, the auditor must solve the following tasks:

1. Assessment of the correctness of the composition and content of the reporting forms of the enterprise themselves.
2. Conformity assessment and interconnection of reporting indicators.
3. Assessment of the correctness and conformity of the methods used in the organization accounting and taxation of the current legislation.
4. Assessment of the correctness of the formation of consolidated reporting.

As a rule, to perform these tasks, the auditor will need a balance sheet, a profit and loss statement, a cash flow statement, a statement of changes in equity, an appendix to the balance sheet, a report on the intended use of the funds received, an explanatory note. Also, the auditor will request balance sheets, general ledger. As a result, the auditor must answer the question whether the financial statements are reliable and whether the methodology for compiling them complies with the requirements of the legislation.

The main stages of the audit of the statements

As part of an audit of financial statements, an auditor goes through the following mandatory stages.

Preparatory or introductory stage of the check. At this stage, the auditor gets to know the company, receives the most complete information about the company's activities. At this stage of the audit, the auditor studies the regional, industry-specific features of the company, the degree of automation of accounting processes, the company's financial obligations, and the system for organizing internal control.

Audit planning is the second stage of an accounting audit. This is a stage of verification that is significant both in time and in the volume of work performed. It is at this stage that the inspection schedule is drawn up, the inspection sites are prescribed in detail, a group of specialists participating in the inspection is formed, the areas to be inspected are coordinated with the company. Details about this stage are specified in clause 9 of standard No. 3 "Audit planning", approved. Resolution of the Government of the Russian Federation of 23.09.2002 N 696. Based on the plan, an audit program is formed. In the future, as necessary, already during the audit itself, the plan and program can be revised.

The third stage is actually conducting the audit itself. At this stage, the collection, assessment and analysis of facts related to the company's activities take place. The audit is conducted on the basis of federal and international standards. In the process of auditing the statements, the following procedures are used:

Well, at the fourth final stage, the results of the audit of the financial statements of the enterprise are summed up and an audit report is drawn up, in which the auditor expresses his professional opinion on the reliability of the financial statements with the calculation of the materiality level.

Checking the reporting is, first of all, checking the reliability and compliance of the prepared reporting forms of the audited entity, annexes to them and an explanatory note, as well as all the necessary calculations, declarations, references to legislative and regulatory documents.

The main purpose of the audit of accounting (financial) statements is to confirm their reliability, as well as to verify their compliance with the composition and forms of the current legislation.

An audit of financial statements is understood as an independent verification carried out by an audit organization and resulting in the expression of the opinion of the audit organization on the degree of reliability of the financial statements of an economic entity.

External reporting is mainly subject to audit. In addition, despite the fact that the auditor's report is attached (or filed) only to the financial statements, all types of external reporting (tax, statistical) are subject to verification to one degree or another.

Financial statements are designed to meet the information needs of a wide range of users, therefore, the main attention in the audit is paid to it. Also, tax reporting is checked without fail: it turns out which taxes the audited entity is obliged to report on the calculation and payment of which taxes. The system of taxation applied in the organization is clarified (simplified system, tax on imputed income, etc.). In accordance with the achieved understanding of the audited entity's activities, a list of legislative and regulatory documents should be formed, for compliance with which tax reporting will be checked.

When checking the annual financial statements, the auditor also checks the interim (quarterly, monthly) statements. It should be remembered that the composition and content of interim reports, as a rule, differ from the composition and content of annual reports in the direction of simplification.

The audit of financial statements can be carried out in the following areas:

• 1. Checking the reporting technique (checking the correctness of filling out the reporting forms on the basis of the general ledger and other accounting registers, checking the interconnection of reporting indicators with each other for all reporting forms).
• 2. Checking the quality of reporting information (financial statements must meet the information needs of a wide range of users).

The auditor, being an independent guarantor of the reliability of the reporting, in addition to checking the technique of its formation, must assess the quality of information:

• - relevance (depends on the content and materiality of the information);
• - reliability (ensured by achieving objectivity, completeness and neutrality of information);
• - comparability (provided by informing interested users about the accounting policies adopted by the organization, any changes in accounting policies and the impact of these changes on the financial position and financial performance of the organization).

As a result of the audit, the following errors can be identified:

• - incomplete filling of the reporting details;
• - significant indicators are not disclosed in the reporting;
• - reporting indicators are not subject to inventory results;
• - there is an incomparability of the reporting data with the data of the previous reporting;
• - there is no interconnection of some forms of reporting;
• - insufficient explanation of the reporting.

An auditor's report is an official document intended for users of the BFO of audited entities, containing the opinion of the auditing organization, an individual auditor, expressed in the prescribed form, on the reliability of the BFO of the audited entity (clause 1 of Art. 6. Federal Law No. 307).

Based on the results of the audit, the auditing organization and the individual auditor must express in the auditor's report an opinion on the reliability of the audited entity's BFO, formed on the basis of the audit evidence obtained.

The auditor's report must be in writing.

Thus, an audit of an accounting financial statements, is an integral part of a market economy, helping economic entities to find new sources of funding and prevent possible errors in accounting.

The database of financial (accounting) statements of enterprises presented here contains data from 2.3 million Russian organizations. These are the official data of the Russian Federal State Statistics Service. We have taken additional measures to improve the quality of this reporting, to correct minor typing errors that arise during the formation of the database. It is also possible to carry out a complete financial analysis of the enterprise according to the found financial statements.

All statements have been prepared in accordance with Russian standards (RAS) and have been presented since 2012. Here are examples of financial statements of leading Russian companies: Gazprom, Aeroflot, Rostelecom.

If, in addition to the financial statements of an organization, you need information about it from the Unified State Register of Legal Entities, we also recommend using free verification of counterparties.

What you can use accounting statements for

It is convenient to use the financial statements obtained from this database for the following purposes:

• obtaining general data on the availability of property and obligations of the company you are interested in;
• detailed financial analysis of the organization (including by automatically loading data into a special program for financial analysis);
• obtaining real reports of the organization of interest for a number of years for writing diploma and term papers students;
• studying a potential employer, etc.

How does this data differ from those presented in counterparty verification services?

You can also find financial statements in various counterparty verification services, where the same Rosstat database is used. However, on our website, the reporting undergoes additional verification and processing. Using our experience and expertise in accounting and auditing, we have developed an algorithm that reduces the problem of errors and typos in reporting. However, we always recommend checking the records contained in the database against the original documents received directly from the organization, especially when used for official purposes.

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An audit of financial statements (APBO) is an authorized independent control of the results of the financial and economic activities of an institution presented in the accounting reporting registers.

Test objectives:

• confirmation of the completeness and reliability of the data reflected in the reports provided;
• control over compliance with the rules and regulations of the current accounting, tax and civil legislation;
• certification of the expediency of cash flow, based on the functional purpose of the financial and economic activities of the organization;
• identification of reserve funds.

Only auditors who directly represent auditing organizations have the right to audit the financial statements of an organization and issue opinions (clause 2, article 7 of FZ-119 of 07.08.2001).

APBO is standardized by the provisions of the Federal Law No. 307 of December 24, 2008, the RF Resolution No. 696 of September 23, 2002, the Tax Code of the Russian Federation, the Civil Code of the Russian Federation, recommendations, orders and decrees of the Ministry of Finance of the Russian Federation, as well as the rules of an accredited professional association of auditors.

Types and methods

APBO can be of two types:

• statutory audit of financial statements;
• initiated by the management of the enterprise (unscheduled).

Mandatory is held annually no later than 3 months after the end of the reporting year (period). The statement on the state of the BO is provided along with copies of the verified accounting records within 10 working days from the day following the date of issue of the statement, but no later than December 31 of the year following the reporting year (Federal Law No. 402 dated 06.12.2011).

How are

The first stage is planning and directly organizing APBO. The inspector gets acquainted with the activities of the enterprise and, based on the observations carried out, develops a program for the upcoming PBO.

The second stage is data collection and processing. The auditor examines the statutory documentation and financial statements (profit and loss, balance sheet, statistical reporting), looking for deviations and distortions of information. Cash books, order journals, inventory results are checked.

At the third stage, the information is analyzed and a conclusion is drawn. Then the auditor reports the results of control to the manager, confirming or refuting the completeness and reliability of the reporting data.

Who conducts APBO

Mandatory audit of financial statements, in accordance with Part 2 of Art. 5 307-FZ, the following enterprises should be held annually:

• joint stock companies;
• credit organizations;
• Insurance companies;
• NPF or an institution managing it;
• professional participants of the securities market.

For all other business entities, state (municipal) institutions, including state, autonomous and budgetary, as well as non-profit organizations, it is not necessary to carry out APBO. Control activities are carried out only if:

• the institution prepares a consolidated BO (with the exception of state extra-budgetary funds);
• the volume of proceeds from sales for the period preceding the reporting period exceeded 400 million rubles. The exception is agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises;
• the total amount of assets in the balance sheet at the end of the year preceding the reporting year exceeds 60 million rubles. Exceptions are the same as in the previous paragraph;
• this obligation is enshrined in other federal laws;
• the founder or supervisory board of a budgetary (autonomous) institution initiates an audit.

The financial statements of state (municipal) institutions are the object of close attention of both state (municipal) financial control bodies and authorities performing the functions of the founder of these institutions. The article discusses the methodology for checking the correctness of drawing up the forms of financial statements.

Forms of financial statements filled in by budgetary and autonomous institutions are subject to verification:

• by employees of the executive body performing the functions of the founder (hereinafter - the founder) within the framework of the in-house audit, upon the adoption of quarterly, annual reporting forms within the time limits established by the founder;
• within the framework of measures of external (internal) state (municipal) control, as well as departmental control carried out by the founder.

We will talk about the methodology for the correct preparation of accounting forms in this article.

The control activities carried out in relation to the accounting forms can be schematically displayed as follows:

Purpose of audit of financial statements

When checking the forms of financial statements, the auditors usually set themselves the following goals:

Preparing for an external audit

Preparation for an external audit includes:

• collection and study of legislative acts of the Russian Federation, in accordance with which the inspected institution carries out its financial and economic activities and conducts operations;
• development of an external audit program;
• preparation of a work plan for the external audit, which should contain the timing of the external audit and responsible executors;
• sending performers for verification.

Subject of verification

Verification of reporting forms can be carried out in office and (or) on-site forms. A cameral check of the reporting forms is usually carried out by the founder when the subordinate institution accepts the forms drawn up on the reporting date, within the time frame established by the founder. The subject of a desk audit is:

• reporting not later than the deadline set by the founder;
• the institution's compliance with the requirements of Instruction No. 33n when filling out the accounting forms;
• compliance with control ratios in the submitted reporting forms.

Regarding the subject of the audit of the forms of financial statements during the on-site audit, we note the following. The audit of financial statements in the course of this audit is usually carried out as part of an audit of the financial and economic activities of the institution. With such a check, the controllers ask for:

• annual forms of financial statements;
• general ledger, accounting registers, primary accounting and other documents;
• plan of financial and economic activities of the institution;
• institutions;
• report on the fulfillment of the state (municipal) task;
• report on the amounts of targeted subsidies used;
• information about operations with targeted subsidies provided to a state (municipal) institution.

The subject of the on-site inspection is:

• compliance by the institution with the rules for storing primary documents, accounting registers and other accounting documents of the current year and for previous years;
• fulfillment by the chief accountant of the obligation to organize accounting and control over ensuring the safety of funds and material values;
• compliance of accounting indicators in accounting registers at the beginning of the year with data for the previous year;
• timeliness of preparation of primary accounting documents and their reflection in accounting;
• compliance of the totals of balances for each group of analytical accounts of revolving statements with the totals of balances of these sub-accounts to the general ledger and indicators of financial statements;
• establishing the reliability of the indicators reflected in the reporting;
• fulfillment of control ratios between reporting forms;
• registration of the submitted reporting forms to the requirements of Instruction No. 33n;
• assessment of the efficiency and effectiveness of the institution's use of funds allocated to it in the audited period from the budget.

Methodology for auditing financial statements

There is no single methodology for checking the reporting forms. While gaining experience in conducting audits, auditors develop a sequence of actions that they use when performing their work. Below we will offer our own version of the sequence of actions that can be used when conducting an audit and when developing audit programs.

I. Studying the charter of the institution and the accounting policy of the institution... From the charter, the controller learns a set of rules according to which the inspected institution carries out its activities, its structure, structure, types of activities, relations with other persons and state bodies, rights and obligations. Based on the accounting policy, the auditor draws a conclusion about the methods of organizing and maintaining accounting used by the institution when reflecting business transactions.

II. Analysis of indicators of accounting forms... The diagram below shows you the basic techniques of financial analysis that auditors can carry out.

In the course of analyzing the indicators of the accounting forms, the inspector examines the results of the institution's activities, formed based on the results of the reporting periods, by which one can judge:

• about the property status of the institution;
• the nature of the activities carried out;
• on the ratio of funds by their types in the composition of assets;
• on the availability of receivables and accounts payable and its change, etc.

III. Verification of the reliability of indicators reflected in the reporting forms submitted for verification, which includes several stages:

1. Inventory of non-financial assets. Based on the results of the audit, the actual number of non-financial assets is established, which is compared with the accounting data reflected in the reporting forms (balance sheet (f. 0503730), certificate of the presence of property and liabilities on off-balance sheet accounts, information on the movement of non-financial assets of the institution (f. 0503768)) ... Also, an inspection is carried out by the institution of a mandatory inventory, before drawing up annual reporting forms. As the results of the audit show, not all institutions, before drawing up annual reporting forms, conduct an inventory of non-financial assets and settlements with the budget, suppliers, accountable persons, employees, other debtors and creditors and cash, cash documents. As a result, the compliance of accounting and actual data (availability, status and assessment of obligations) was not confirmed, and the reliability of accounting data was not ensured.

2. Revealing the compliance of the planned indicators specified in the plan of financial and economic activities with the indicators reflected in the reporting forms (in the report on the execution of the plan of its financial and economic activities by the institution (f. 0503737)). Let us recall that by virtue of the norms of clause 19 of the Requirements, changes can be made to the plan of financial and economic activities an unlimited number of times. The indicators of the plan should reflect the actual data on the income and expenses of the institution, which are reflected in the report (f. 0503737).

3. Verification of confirmation of financial and business transactions by primary documents, drawn up in compliance with the requirements of the legislation of the Russian Federation and accepted for accounting in a timely manner. According to the norms of clause 7 of Instruction No. 157n, the basis for the reflection in the accounting of information on assets and liabilities, as well as transactions with them, are primary accounting documents. Primary accounting documents are accepted for accounting if they are drawn up according to unified forms of documents approved in accordance with the legislation of the Russian Federation by legal acts of authorized executive bodies, and documents whose forms are not unified must contain required details specified in clause 7 of Instruction No. 157n. Entries in accounting registers (transaction logs, other accounting registers) are made as the transactions are performed and the primary (consolidated) accounting document is accepted for accounting, but no later than the next day after the receipt of the primary (consolidated) accounting document - as on the basis of separate documents and on the basis of a group of homogeneous documents (clause 11 of Instruction No. 157n). The auditor, checking the reliability of the indicators of the reporting forms, can selectively check the transaction logs with the primary accounting documents attached to them for:

• compliance of primary documents with the norms of the legislation of the Russian Federation;
• timeliness of acceptance of primary documents for accounting;
• the correctness of the formation of the journal of operations.

4. Analysis of the correspondence of financial statements to the data of synthetic and analytical accounting (data of synthetic and analytical accounting must be linked both with each other and with the documents that are the basis for transactions).

5. Verification of the institution's compliance with the norms of legislative acts that may affect the content of the reporting (for example, the norms of instructions No. 33n, 157n, 174n, Directives No. 65n).

6. Verification of the fulfillment of the state (municipal) assignment approved by the founder, identifying the reasons for the failure to fulfill the assignment of the founder, timely return of the balance of subsidies to the budget in the event that the institution fails to fulfill the state assignment.

It should be noted that the Ministry of Finance in its Letter dated 05.02.2016 No. 02-01-09 / 5870 recommended to the chief administrators of federal budget funds when determining the balance of subsidies for the fulfillment of the state task, formed in connection with the failure to achieve the indicators established by the state task that characterize the volume of public services (work ), take into account the norms of the Regulation in force in 2015 on the formation of a state assignment in relation to federal state institutions and financial support for the fulfillment of a state assignment, approved by the Decree of the Government of the Russian Federation of 02.09.2010 No. 671, based on the values ​​of standard costs for the provision of public services (work performance) unfulfilled volume of state assignments for each state service (work).

Wherein federal bodies the executive power exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions have the right, in the prescribed manner, during the period of the state assignment, if necessary, to amend it, including specifying the indicators characterizing the volume of public services (work performed).

According to clause 33 of the Decree of the Government of the Russian Federation of December 28, 2015 No. 1456 No. "On Measures to Implement the Federal Law on the Federal Budget for 2016", federal budgetary and autonomous institutions until 01.07.2016 shall ensure the return to the federal budget of funds in the amount of the balance of subsidies for the implementation of the state assignments given to them in 2015, formed due to the failure to achieve the indicators established by the state assignment characterizing the volume of public services (works), on the basis of the report on the implementation of the state assignment submitted to the bodies exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions.

At the same time, the said decree does not determine the source of funds at the expense of which federal budgetary and autonomous institutions are returning to the federal budget the said remnants of the subsidy for the fulfillment of the state task.

In the opinion of the Ministry of Finance, set out in Letter No. 02-01-09 / 20629 of 12.04.2016, the return to the federal budget of the said balances of subsidies for the fulfillment of the state task can be carried out both at the expense of the balances of subsidies for the fulfillment of the state task formed by the federal budgetary and autonomous institutions, and at the expense of other receipts not prohibited by law to institutions, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with Art. 78.2 of the RF BC for other purposes.

It should be noted that according to the legislation of the Russian Federation, if the state task is fulfilled (including if the indicators established in the state task have been achieved, taking into account their possible deviations, within which the state task is considered fulfilled), the remaining subsidies for the fulfillment of the state tasks can be used by the institution in accordance with the plan of financial and economic activities of the state institution, approved in the prescribed manner.

7. Compliance of the forms provided by the institution as part of the reporting, the forms established by Instruction No. 33n. Sometimes, during the audit, it is revealed that the accountants filled out and submitted the form to the founder without taking into account the changes made to it, therefore, not applied at the time of reporting.

8. Availability of all required signatures in the reporting forms. The need for signatures of the chief accountant and the head of the institution is also established in clause 5 of Instruction No. 33n. Forms of financial statements containing planned (forecast) and analytical indicators are also signed by the head of the financial and economic service (if available in the structure of the institution).

9. Availability of all reporting forms, mandatory for inclusion in its composition, and the correctness of their completion. According to the norms of clause 10 of Instruction No. 33n, if all the indicators provided for by the form of financial statements do not have a numerical value, such a form of reporting is not drawn up and is not presented in the financial statements. If there are numerical data, reporting indicators must be filled in. For example, the audit may reveal the lack of turnover at the institution during the year on account 0 104 00 000 "Depreciation of fixed assets" in the presence of fixed assets. This indicates the non-accrual of depreciation during the year, violation of the accounting methodology and distortion of reporting indicators. Or, say, in the form 0503769 "Information about accounts receivable and payable" and in the balance sheet (f. 0503730) the absence of debt at the end of the reporting period is indicated. However, according to the general ledger data, institutions have account balances 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 302 00 000, 0 303 00 000, 0 304 00 000. Acts of reconciliation with counterparties are not submitted for verification. In other words, the financial statements give an inaccurate idea of ​​the financial position of an economic entity at the reporting date, as well as the financial result of its activities and cash flows for the reporting period.

To facilitate the work on the compliance of indicators reflected in the reporting forms and in the general ledger, auditors can develop and use analytical tables in their work. For example, this:

Comparative table of data from the general ledger of the audited institution and indicators reflected in the reporting (thousand rubles)

10. Checking the consistency of indicators of reporting forms (compliance with control ratios). The website www.roskazna.ru regularly publishes (as changes are made to Instruction No. 33n) control ratios of indicators both within the forms of financial statements and between the forms of financial statements. These control ratios are also used by developers of software products used to compile reporting forms. Controllers can take advantage of these control ratios and check compliance with them on the forms submitted for verification by the institution being verified.

Registration of test results

Based on the results of control actions at the object of the control event, an act is drawn up, which usually has the following structure:

• the basis for the control event;
• the subject of the control event;
• the audited period of activity of the object of the control measure;
• a list of questions that are checked at this facility;
• the term of the control event at the facility;
• a brief description of the object of the control measure (if necessary), the volume of which should not exceed two or three pages of printed text;
• the results of control actions for each issue of the program (work plan).

The act is accompanied by a list of laws and other regulatory legal acts, the implementation of which was verified during the control event, as well as, if necessary, tables, calculations and other reference and digital material numbered and signed by the compilers.

If violations and deficiencies are detected at the facility of the control measure, they are reflected in the act, while indicating:

• names, articles of laws and clauses of other regulatory legal acts, the requirements of which have been violated;
• types and amounts of identified violations, while the amounts are indicated separately by year, type of funds (budget funds and funds received from the implementation of income-generating activities), as well as types of objects of state property and forms of their use;
• causes of violations and shortcomings, their consequences;
• the measures taken during the period of the control measure to eliminate the identified violations and their results.

When drawing up the act, the following must be observed:

• objectivity, brevity and clarity in the presentation of the results of the control event at the facility;
• the clarity of the wording of the content of the identified violations and shortcomings;
• logical and chronological sequence of the presented material;
• statement of factual data only on the basis of the materials of the relevant documents verified by the employee conducting the inspection.

The act on the results of the control event is submitted for review and signing to the head and (or) other responsible official of the audited institution. If the responsible officials of the objects of the control measure disagree with the facts set out in the act, they are invited to sign the act indicating the presence of comments.

At the end of the article, we note that a gross violation of accounting requirements, including accounting (financial) statements, entails the imposition of an administrative fine on officials in the amount of 5,000 to 10,000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). Repeated commission of such an administrative offense shall entail the imposition of an administrative fine on officials in the amount of 10,000 to 20,000 rubles or their disqualification for a period of one to two years.

A gross violation of the requirements for accounting, including accounting (financial) reporting, means, in particular:

• distortion of any indicator of the accounting (financial) statements, expressed in monetary terms, by at least 10%;
• preparation of accounting (financial) statements not based on data contained in accounting registers;
• the economic entity does not have primary accounting documents, and (or) accounting registers, and (or) accounting (financial) statements, and (or) an auditor's report on accounting (financial) statements (if an audit of accounting (financial) statements is mandatory) within the established storage periods for such documents.

Instructions on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n.

Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by By order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n.

Instructions for the application of the Unified Chart of Accounts for State Authorities ( government agencies), local government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Instructions for the use of the Chart of accounts of accounting of budgetary institutions, approved. By order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions on how to apply budget classification Russian Federation, approved By order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n.