{"id":18267,"date":"2020-07-12T09:43:28","date_gmt":"2020-07-12T13:43:28","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/professional-skepticism-a-model-for-public-sector-auditing\/"},"modified":"2023-05-15T11:37:19","modified_gmt":"2023-05-15T15:37:19","slug":"professional-skepticism-a-model-for-public-sector-auditing","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/professional-skepticism-a-model-for-public-sector-auditing\/","title":{"rendered":"\u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a: \u0646\u0645\u0648\u0630\u062c \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"370\" height=\"636\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/Professional-Skepticism-Graphic-e1596274601859.jpg\" alt=\"\" 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src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2020\/07\/Figure-1_Paradigm-Model-for-Professional-Skepticism-1160x513.jpg\" alt=\"\" class=\"wp-image-21491\"\/><\/a><\/figure>\n\n<h2 class=\"wp-block-heading\"><strong>\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/h2>\n\n<p>\u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0646 &#8220;\u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0641\u062a\u0631\u0636&#8221; \u0647\u0648 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u064b\u0627 \u0627\u0644\u062a\u064a \u0645\u0627\u0631\u0633 \u0628\u0647\u0627 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u0646\u064a\u0648\u0646 \u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a. \u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u064a\u0636\u064b\u0627:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0634\u0645\u0644 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0623\u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0645\u0648\u0642\u0641 \u0645\u0646 \u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0641\u062a\u0631\u0636 \u062a\u062c\u0627\u0647 \u0627\u0644\u0639\u0645\u064a\u0644 \u0639\u062f\u0645 \u062a\u0646\u0627\u0633\u0642 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0645\u0633\u062a\u0648\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0639\u0645\u064a\u0644.<\/li>\n\n\n\n<li>\u064a\u0645\u0643\u0646 \u0644\u0645\u0648\u0642\u0641 \u0627\u0644\u0634\u0643 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0623\u0646 \u064a\u0642\u0646\u0639 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\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642 \u0648\u0645\u0648\u0636\u0648\u0639\u064a\u062a\u0647 \u061b \u0648\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0645\u062f\u0642\u0642 \u0648\u0627\u0644\u0639\u0645\u064a\u0644 \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629.<\/li>\n\n\n\n<li>\u0623\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u060c \u0648\u062d\u0645\u0627\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0633\u0645\u0639\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u0631\u0636 \u0644\u0647\u0627 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/li>\n<\/ul>\n\n<p>\u0627\u0644\u0634\u0643\u0644 2 \u0647\u0648 \u0646\u0645\u0648\u0630\u062c \u0646\u0645\u0648\u0630\u062c\u064a \u0644\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0641\u0635\u0644 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0633\u0628\u0628\u064a\u0629 \u061b \u0638\u0627\u0647\u0631\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0633\u064a\u0627\u0642 \u0648\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0645\u062a\u062f\u0627\u062e\u0644\u0629 \u061b \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u061b 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class=\"wp-block-image aligncenter\"><a href=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2020\/07\/Figure-2_Tailored-Paradigm-Model-for-Professional-Skepticism-scaled.jpg\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2020\/07\/Figure-2_Tailored-Paradigm-Model-for-Professional-Skepticism-1160x1279.jpg\" alt=\"\" class=\"wp-image-21490\"\/><\/a><\/figure>\n\n<p>\u0642\u062f \u062a\u062c\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0623\u062e\u0631\u0649 \u0623\u0646\u0647 \u0645\u0646 \u0627\u0644\u0645\u0641\u064a\u062f \u062f\u0645\u062c \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0641\u064a \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0631\u0627\u0645\u064a\u0629 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0643 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\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u060c \u0627\u062a\u0635\u0644 \u0628\u0627\u0644\u0645\u0624\u0644\u0641 \u0639\u0644\u0649 <a href=\"mailto:h.ganji@alzahra.ac.ir\" target=\"_blank\" rel=\"noopener noreferrer\">h.ganji@alzahra.ac.ir<\/a> .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u064a\u064f\u0639\u062f \u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0639\u0646\u0635\u0631\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u060c \u062d\u064a\u062b \u0625\u0646\u0647 \u064a\u0636\u0645\u0646 \u0623\u0646 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0623\u0642\u0644 \u063a\u0645\u0648\u0636\u064b\u0627 \u0628\u0633\u0628\u0628 \u0627\u0644\u062a\u062d\u064a\u0632\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629. \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u064a\u0646\u0637\u0648\u064a \u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u0639\u0642\u0644 \u0645\u062a\u0634\u0643\u0643 \u0648\u062a\u0642\u064a\u064a\u0645 \u0646\u0642\u062f\u064a \u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0644\u0643\u0646&#8230;<\/p>\n","protected":false},"author":140,"featured_media":7154,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1721,1683],"content-tags":[1494,1493],"country":[3206],"region":[1744],"section":[],"coauthors":[],"class_list":["post-18267","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1721","journal-categories-1683","content-tags-1494","content-tags-1493","country-iran-ar","region-1744"],"acf":[],"yoast_head":"<!-- This site is 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