{"id":37201,"date":"2025-12-11T16:01:35","date_gmt":"2025-12-11T21:01:35","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=37201"},"modified":"2025-12-11T17:01:03","modified_gmt":"2025-12-11T22:01:03","slug":"%d8%a3%d9%81%d8%b6%d9%84-%d8%a7%d9%84%d9%85%d9%85%d8%a7%d8%b1%d8%b3%d8%a7%d8%aa-%d9%84%d8%a5%d8%aa%d9%85%d8%a7%d9%85-%d8%b9%d9%85%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a3%d9%81%d8%b6%d9%84-%d8%a7%d9%84%d9%85%d9%85%d8%a7%d8%b1%d8%b3%d8%a7%d8%aa-%d9%84%d8%a5%d8%aa%d9%85%d8%a7%d9%85-%d8%b9%d9%85%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82\/","title":{"rendered":"\u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0644\u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629"},"content":{"rendered":"\n<p><em><em>\u0645\u0646 \u0625\u0639\u062f\u0627\u062f: \u0625\u0633\u0646\u0627\u0631\u062a \u0646\u0627\u0645\u0648\u0643\u0648\u0643\u0648\u060c \u0645\u062f\u0642\u0642 \u0627\u062d\u062a\u064a\u0627\u0644 \u0645\u0639\u062a\u0645\u062f\u060c \u0632\u0645\u064a\u0644 \u0641\u064a \u0645\u0639\u0647\u062f \u0632\u0627\u0645\u0628\u064a\u0627 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646\u060c \u0645\u0627\u0633\u062a\u0631\u0632 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0645\u062f\u0642\u0642 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645\u060c \u0632\u0627\u0645\u0628\u064a\u0627<\/em><\/em><\/p>\n\n\n\n<p>\u064a\u0634\u0643\u0651\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 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\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/strong><\/h2>\n\n\n\n<p>\u064a\u0634\u0643\u0651\u0644 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0641\u0642\u0631\u064a \u0644\u0623\u064a \u062a\u062f\u0642\u064a\u0642 \u0646\u0627\u062c\u062d \u0641\u064a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0634\u0623\u0646\u0647 \u0628\u0630\u0644\u0643 \u0634\u0623\u0646 \u0623\u064a\u0651 \u062a\u062f\u0642\u064a\u0642 \u0622\u062e\u0631. \u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0628\u062f\u0623 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0628\u0641\u0647\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0628\u064a\u0626\u062a\u0647\u0627 \u0648\u0646\u0638\u0645\u0647\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0645\u0646 \u062b\u0645\u0651 \u064a\u062c\u0631\u0648\u0646 \u062a\u0642\u064a\u064a\u0645\u0627\u064b \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u064a\u0635\u0645\u0651\u0645\u0648\u0646 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a: &#8220;<strong><em>\u0647\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062e\u0627\u0644\u064a\u0629 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\u0630\u0644\u0643:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong><em>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 1310: \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 <\/em><\/strong><a href=\"https:\/\/www.iaasb.org\/publications\/isa-315-revised-2019-identifying-and-assessing-risks-material-misstatement\"><strong><em>&nbsp;\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 (\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 315<\/em><\/strong><\/a><strong><em>)<\/em><\/strong>. \u064a\u0645\u0643\u0646 \u0623\u0646 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\u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0636\u0645\u0627\u0646 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.issai.org\/pronouncements\/issai-100-fundamental-principles-of-public-sector-auditing\/\"><strong><em>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 100 <\/em><\/strong><\/a><strong><em>\u0627\u0644\u062e\u0627\u0635 \u0628<\/em><\/strong><a href=\"https:\/\/www.issai.org\/pronouncements\/issai-100-fundamental-principles-of-public-sector-auditing\/\"><strong><em>\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 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<\/em><\/strong><a href=\"https:\/\/www.issai.org\/pronouncements\/financial-audit-standards\/\"><strong><em>\u0627\u0644\u062e\u0627\u0635 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0647\u0645 \u0627\u0644\u062c\u0647\u0629 \u0648\u0628\u064a\u0626\u062a\u0647\u0627<\/em><\/strong><\/a><\/li>\n<\/ol>\n\n\n\n<p>\u0642\u062f \u064a\u0624\u062f\u0651\u064a \u0627\u0644\u0641\u0634\u0644 \u0641\u064a \u0625\u062a\u0645\u0627\u0645 \u062a\u062e\u0637\u064a\u0637 \u0633\u0644\u064a\u0645 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u062e\u0637\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0651\u0631 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\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u062a\u0648\u0635\u064a\u0627\u062a \u0644\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u0642\u0641 \u0648\u0633\u062f\u0650\u0651 \u0627\u0644\u062b\u063a\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629<\/h2>\n\n\n\n<p>\u062a\u0636\u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0642\u0648\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0635\u062d\u064a\u062d\u064a\u0651\u0629 \u0628\u0634\u0623\u0646 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u064a\u0634\u062c\u0651\u0639<a href=\"https:\/\/www.issai.org\/pronouncements\/issai-3000-performance-audit-standard\/\"><strong><em> <\/em><\/strong><strong><em>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 3000 \u0627\u0644\u062e\u0627\u0635 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621<\/em><\/strong><\/a> \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0643\u062c\u0632\u0621 \u0645\u0646 \u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0625\u0644\u0649 \u0630\u0644\u0643\u060c <strong><em>\u064a\u0624\u0643\u0651\u062f<\/em><\/strong><a href=\"https:\/\/www.issai.org\/pronouncements\/issai-140-quality-control-for-sais\/\"><strong><em> \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 140 \u0627\u0644\u062e\u0627\u0635 \u0628\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629<\/em><\/strong><\/a><strong> \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong> \u0639\u0644\u0649 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. \u0627\u0644\u062a\u0645\u0633\u0651\u0643 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629<\/h2>\n\n\n\n<p>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0646\u0632\u0627\u0647\u0629 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627. \u0648\u064a\u0634\u064a\u0631 <strong><em>\u0627\u0644\u0645\u0639\u064a\u0627\u0631\u0627\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u0627\u0646 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0631\u0642\u0645 30 \u0627\u0644\u062e\u0627\u0635 \u0628\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a<\/em><\/strong><sup data-fn=\"9174f641-4582-4835-ab60-3101faa4d64e\" class=\"fn\"><a id=\"9174f641-4582-4835-ab60-3101faa4d64e-link\" href=\"#9174f641-4582-4835-ab60-3101faa4d64e\">3<\/a><\/sup><strong><em> \u060c <\/em><\/strong><a href=\"https:\/\/www.issai.org\/pronouncements\/intosai-p-10-mexico-declaration-on-sai-independence\/\"><strong><em>&nbsp;\u0648\u0631\u0642\u0645 10 \u0627\u0644\u062e\u0627\u0635 \u0628\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0645\u0643\u0633\u064a\u0643<\/em><\/strong><\/a><strong><em> <\/em><\/strong><a href=\"https:\/\/www.issai.org\/pronouncements\/intosai-p-10-mexico-declaration-on-sai-independence\/\"><strong><em>\u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629<\/em><\/strong><\/a> \u0625\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u062a\u062d\u0631\u0651\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0645\u0646 \u0627\u0644\u0646\u0641\u0648\u0630 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0631\u0651\u0631 \u0648\u0623\u062f\u0627\u0621 \u0639\u0645\u0644\u0647\u0645 \u0628\u0646\u0632\u0627\u0647\u0629 \u0648\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. <strong>\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/h2>\n\n\n\n<p>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0647\u0630\u0647 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u0648\u0646 \u062a\u0639\u0632\u064a\u0632 \u0635\u062f\u0642\u064a\u0651\u0629 \u0639\u0645\u0644\u0647\u0645 \u0648\u0641\u0639\u0627\u0644\u064a\u062a\u0647 \u0648\u062a\u0623\u062b\u064a\u0631\u0647. \u0648\u0628\u0642\u064a\u0627\u0645\u0647\u0645 \u0628\u0630\u0644\u0643\u060c \u0641\u0625\u0646\u0651\u0647\u0645 \u064a\u0639\u0632\u0651\u0632\u0648\u0646 \u0627\u0644\u062b\u0651\u0642\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u064a\u0633\u0627\u0647\u0645\u0648\u0646 \u0628\u0634\u0643\u0644 \u0641\u0639\u0651\u0627\u0644 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0629 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n<p>\u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0635\u062f\u0642\u064a\u0651\u0629 \u0645\u0641\u062a\u0627\u062d \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u0639\u0651\u0627\u0644. \u0648\u0639\u0646\u062f\u0645\u0627 \u062a\u064f\u062c\u0631\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0646\u0632\u0627\u0647\u0629 \u0648\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\u060c \u0641\u0625\u0646\u0651\u0647\u0627 \u062a\u0639\u0632\u0651\u0632 \u0627\u0644\u062b\u0651\u0642\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u062b\u0651\u0644\u0648\u0646\u0647\u0627. \u0648\u062a\u0639\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062b\u0651\u0642\u0629 \u0628\u062f\u0648\u0631\u0647\u0627 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0635\u0648\u0651\u0631\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0642\u0648\u064a\u0629 \u062b\u0642\u0629 \u0627\u0644\u0639\u0645\u0648\u0645 \u0641\u064a \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-1024x680.png\" alt=\"\" class=\"wp-image-37194\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-768x510.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/2-4.png 1326w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0624\u0644\u0641\u060c \u0625\u0633\u0646\u0627\u0631\u062a \u0646\u0627\u0645\u0648\u0643\u0648\u0643\u0648. \u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0633\u0646\u0627\u0631\u062a \u0646\u0627\u0645\u0648\u0643\u0648\u0643\u0648<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u062d\u0648\u0627\u0634\u064a<\/h2>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"9131f963-6dcc-4f81-8772-ff0589964f08\">\u00a0\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0645\u0630\u0643\u0651\u0631\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 1200-1810 \u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0648\u062a\u0642\u062f\u0645 \u0645\u0630\u0643\u0651\u0631\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u0628\u0634\u0623\u0646 <a href=\"https:\/\/www.iaasb.org\/publications\/2023-2024-handbook-international-quality-management-auditing-review-other-assurance-and-related\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 200 &#8211; \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0648\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642<\/a>. \u0648\u0644\u0627 \u062a\u0632\u0627\u0644 \u0645\u0630\u0643\u0651\u0631\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0625\u0639\u0644\u0627\u0645\u064a\u0651\u0629 \u0648\u0645\u0641\u064a\u062f\u0629 \u0645\u0646 \u062d\u064a\u062b \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647\u0627 \u0647\u0646\u0627: <a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/09\/1d-Financial-Audit-Practice-Notes-Phase-1-_FINAL_-_2_-1.pdf\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/09\/1d-Financial-Audit-Practice-Notes-Phase-1-_FINAL_-_2_-1.pdf<\/a>\u00a0 <a href=\"#9131f963-6dcc-4f81-8772-ff0589964f08-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><li id=\"c21880bc-5425-4565-951d-a8a7f1537761\">\u00a0\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0645\u0630\u0643\u0651\u0631\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 1200-1810 \u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u064a\u064f\u0631\u062c\u0649 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0641\u064a \u0627\u0644\u062d\u0627\u0634\u064a\u0629 1. <a href=\"#c21880bc-5425-4565-951d-a8a7f1537761-link\" aria-label=\"Jump to footnote reference 2\">\u21a9\ufe0e<\/a><\/li><li id=\"9174f641-4582-4835-ab60-3101faa4d64e\">\u00a0\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 30 \u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0648\u0644\u0643\u0646 \u064a\u0645\u0643\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647 \u0647\u0646\u0627: <a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/Withdrawn-ISSAI-30-E.pdf\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/Withdrawn-ISSAI-30-E.pdf<\/a>\u00a0 <a href=\"#9174f641-4582-4835-ab60-3101faa4d64e-link\" aria-label=\"Jump to footnote reference 3\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>\u064a\u0634\u0643\u0651\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0651\u0627\u0644 \u0623\u062f\u0627\u0629 \u0628\u0627\u0644\u063a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u0648\u062a\u0624\u062f\u0651\u064a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0651\u0627\u064b \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0636\u0645\u0627\u0646 \u062a\u0635\u0631\u0651\u0641 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629. \u0648\u064a\u0648\u0636\u062d \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0644\u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n","protected":false},"author":386,"featured_media":37190,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u00a0\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0645\u0630\u0643\u0651\u0631\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 1200-1810 \u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0648\u062a\u0642\u062f\u0645 \u0645\u0630\u0643\u0651\u0631\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u0628\u0634\u0623\u0646 <a href=\\\"https:\/\/www.iaasb.org\/publications\/2023-2024-handbook-international-quality-management-auditing-review-other-assurance-and-related\\\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 200 - \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0648\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642<\/a>. \u0648\u0644\u0627 \u062a\u0632\u0627\u0644 \u0645\u0630\u0643\u0651\u0631\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0625\u0639\u0644\u0627\u0645\u064a\u0651\u0629 \u0648\u0645\u0641\u064a\u062f\u0629 \u0645\u0646 \u062d\u064a\u062b \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647\u0627 \u0647\u0646\u0627: <a href=\\\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/09\/1d-Financial-Audit-Practice-Notes-Phase-1-_FINAL_-_2_-1.pdf\\\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/09\/1d-Financial-Audit-Practice-Notes-Phase-1-_FINAL_-_2_-1.pdf<\/a>\u00a0\",\"id\":\"9131f963-6dcc-4f81-8772-ff0589964f08\"},{\"content\":\"\u00a0\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0645\u0630\u0643\u0651\u0631\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 1200-1810 \u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u064a\u064f\u0631\u062c\u0649 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0641\u064a \u0627\u0644\u062d\u0627\u0634\u064a\u0629 1.\",\"id\":\"c21880bc-5425-4565-951d-a8a7f1537761\"},{\"content\":\"\u00a0\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 30 \u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0648\u0644\u0643\u0646 \u064a\u0645\u0643\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647 \u0647\u0646\u0627: <a href=\\\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/Withdrawn-ISSAI-30-E.pdf\\\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/Withdrawn-ISSAI-30-E.pdf<\/a>\u00a0\",\"id\":\"9174f641-4582-4835-ab60-3101faa4d64e\"}]"},"journal-categories":[4359],"content-tags":[3952,1557,1360,1511,1580],"country":[3664],"region":[2875,1743],"section":[1749],"coauthors":[4347],"class_list":["post-37201","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2025-ar","content-tags-recommendations-ar","content-tags-1557","content-tags-1360","content-tags-1511","content-tags-1580","country-zambia-ar","region-afrosai-e-ar","region-1743","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0623\u0641\u0636\u0644 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