{"id":41649,"date":"2026-06-30T09:00:00","date_gmt":"2026-06-30T13:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=41649"},"modified":"2026-07-08T12:11:11","modified_gmt":"2026-07-08T16:11:11","slug":"%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a8%d9%86%d9%81%d9%88%d8%b1%d8%af-%d9%83%d8%a3%d8%af%d8%a7%d8%a9-%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a8%d9%86%d9%81%d9%88%d8%b1%d8%af-%d9%83%d8%a3%d8%af%d8%a7%d8%a9-%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/","title":{"rendered":"\u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0643\u0623\u062f\u0627\u0629 \u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629: \u062a\u062d\u0644\u064a\u0644 \u0644\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629"},"content":{"rendered":"\n

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\n\n\n\n

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\u0648\u0633\u0628\u0642 \u0623\u0646 \u062c\u0631\u0649 \u062a\u0637\u0628\u064a\u0642 \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0644\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u062a\u0632\u0648\u064a\u0631 \u0641\u064a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0639\u0627\u0645\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0623\u0639\u0645\u0627\u0644 \u0628\u0627\u0631\u0632\u0629 \u0644\u0643\u0627\u0631\u0633\u0644\u0627\u0648 (1988)\u060c \u0648\u0646\u064a\u063a\u0631\u064a\u0646\u064a (2005)\u060c \u0648\u063a\u064a\u0631\u0647\u0627. \u0648\u062a\u0643\u0645\u0646 \u0623\u0647\u0645\u064a\u0651\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0646\u0645\u0627\u0630\u062c \u0639\u062f\u0645 \u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0645 \u0627\u0644\u062a\u0648\u0642\u0651\u0639\u064a \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n

2. \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0648\u0623\u0647\u0645\u064a\u0651\u062a\u0647 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/strong><\/h2>\n\n\n\n

\u064a\u062a\u0648\u0642\u0651\u0639 \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062b \u0628\u0634\u0643\u0644 \u0637\u0628\u064a\u0639\u064a. \u0648\u064a\u0641\u062a\u0631\u0636 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u0642\u062f\u0651\u0645\u0647 \u0633\u064a\u0645\u0648\u0646 \u0646\u064a\u0648\u0643\u0648\u0645\u0628 (1881) \u0648\u0645\u0646 \u062b\u0645\u0651 \u0648\u0636\u0639\u0647 \u0641\u0631\u0627\u0646\u0643 \u0628\u0646\u0641\u0648\u0631\u062f (1938) \u0641\u064a \u0635\u064a\u063a\u0629 \u0631\u0633\u0645\u064a\u0629\u060c \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062f\u0646\u064a\u0627 \u062a\u0638\u0647\u0631 \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0631\u0651\u0631 \u0643\u0623\u0631\u0642\u0627\u0645 \u0628\u0627\u0631\u0632\u0629. \u0648\u0642\u062f \u062c\u0631\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u062a\u0646\u0648\u0651\u0639\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0637\u0648\u0644 \u0627\u0644\u0623\u0646\u0647\u0627\u0631\u060c \u0648\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0633\u0643\u0651\u0627\u0646.<\/p>\n\n\n\n

\u0648\u0641\u064a \u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0623\u062b\u0628\u062a \u0627\u0644\u0628\u0627\u062d\u062b\u0648\u0646 (\u062f\u0631\u0648\u062a\u0634\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2004\u061b \u0623\u0631\u0643\u0627\u0646\u060c 2010\u061b \u0623\u0631\u062f\u064a\u0627\u0646\u0633\u0627\u0647 \u0648\u0633\u0648\u062f\u0627\u0631\u062a\u0648\u060c 2017) \u0623\u0646\u064e\u0651\u0647 \u0641\u064a \u0625\u0645\u0643\u0627\u0646 \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u062a\u062d\u062f\u064a\u062f \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u062d\u0642\u064a\u0642. \u0648\u0647\u0648 \u0627\u0644\u0622\u0646 \u0645\u062f\u0645\u062c \u0641\u064a \u0623\u062f\u0648\u0627\u062a \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u062b\u0644 ACL \u0648CaseWare.<\/p>\n\n\n\n

\u0648\u062a\u062a\u0631\u0627\u0648\u062d \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0628\u064a\u0646 \u0633\u0644\u0627\u0645\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (\u062f\u064a\u0628\u0631\u064a\u0633\u064a\u0646\u064a \u0648\u063a\u0631\u0627\u064a\u060c 2010)\u060c \u0648\u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u062a\u0632\u0648\u064a\u0631 \u0641\u064a \u0627\u0644\u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 (\u0647\u0648\u0644\u0632\u060c 2014)\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 (\u0633\u062a\u0648\u0631\u0643\u060c 2016)\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u062a\u0632\u0648\u064a\u0631 \u0627\u0644\u0627\u0646\u062a\u062e\u0627\u0628\u0627\u062a (\u0644\u064a\u0645\u0627\u0646 \u0648\u0628\u0648\u062a\u0634\u0633\u0644\u0631\u060c 2014). \u0648\u0642\u062f \u0623\u0648\u0635\u062a \u0643\u0627\u064a \u0628\u064a \u0625\u0645 \u062c\u064a \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0646\u0627\u0626\u064a (\u0628\u0627\u0641\u0644\u0648\u0641\u064a\u062a\u0634\u060c 2019).<\/p>\n\n\n\n

3. \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0628\u062d\u062b<\/strong><\/h2>\n\n\n\n

3.1 \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a<\/h3>\n\n\n\n

\u062d\u0644\u0651\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 129 \u0639\u0642\u062f\u0627\u064b \u0645\u0646 \u0628\u0644\u062f\u064a\u0629 \u0645\u064a\u0633\u064a\u0646\u064a \u0648230 \u0639\u0642\u062f\u0627\u064b \u0645\u0646 \u0628\u0644\u062f\u064a\u0629 \u062a\u0631\u064a\u0641\u064a\u0644\u064a\u0627\u060c \u0648\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0631\u0627\u062c\u0647\u0627 \u062c\u0645\u064a\u0639\u0647\u0627 \u0645\u0646 \u0645\u0646\u0635\u0651\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u064a\u0648\u0646\u0627\u0646\u064a\u0629 (\u0628\u0631\u0648\u0645\u064a\u062b\u064a\u0627\u0633). \u0648\u062a\u062a\u0636\u0645\u0651\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u062f \u0646\u0641\u0642\u0627\u062a \u0639\u0627\u0645 2021 \u0627\u0644\u062a\u064a \u0628\u0644\u063a \u0645\u062c\u0645\u0648\u0639\u0647\u0627 \u0646\u062d\u0648 3.73 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648 \u064810.22 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648 \u062a\u0648\u0627\u0644\u064a\u0627\u064b.<\/p>\n\n\n\n

3.2 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a<\/h3>\n\n\n\n

\u0627\u0639\u062a\u0645\u062f\u0646\u0627 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a Z-test \u0648Chi-square \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0639\u0646 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u062a\u0648\u0642\u0651\u0639 \u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0644\u0644\u0631\u0642\u0645\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 \u0648\u0627\u0644\u062b\u0651\u0627\u0646\u064a. \u0648\u062a\u0642\u064a\u0651\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 (H0: \u0644\u0627 \u062a\u0648\u062c\u062f \u0645\u062e\u0627\u0644\u0641\u0627\u062a) \u0641\u064a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u062f\u064a\u0644 (H1: \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629). \u0648\u062c\u0631\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0633\u062a\u0648\u0649 \u0623\u0647\u0645\u064a\u0629 \u03b1 = 0.05.<\/p>\n\n\n\n

\u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062c\u0631\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0628\u0646\u0641\u0648\u0631\u062f \u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0643\u0645\u0631\u062c\u0639\u060c \u0648\u0627\u0633\u062a\u0646\u062f\u062a \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u062d\u0631\u062c\u0629 \u0625\u0644\u0649 \u062c\u062f\u0627\u0648\u0644 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0642\u064a\u0627\u0633\u064a\u0629 (\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Z = 1.96\u061b \u0648\u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Chi-square = 15.507 \u0644\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644\u060c \u064816.919 \u0644\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a).<\/p>\n\n\n\n

4. \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629<\/strong><\/h2>\n\n\n\n

4.1 \u0628\u0644\u062f\u064a\u0629 \u0645\u064a\u0633\u064a\u0646\u064a<\/h3>\n\n\n\n

\u0644\u0648\u062d\u0638\u062a \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0631\u0642\u0627\u0645. \u0641\u0628\u0627\u0644\u0646\u0651\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644 (\u0627\u0646\u0638\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 1)\u060c \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0642\u064a\u0645 1 \u06482 \u06489 \u0639\u062a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Z. \u0643\u0645\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Chi-square (22.250) \u0627\u0644\u062d\u062f\u0651 \u0627\u0644\u062d\u0631\u062c\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0631\u0641\u0636 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629. \u0643\u0645\u0627 \u0644\u0648\u062d\u0638\u062a \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0645\u0645\u0627\u062b\u0644\u0629 \u0644\u0642\u064a\u0645 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a 3 \u06488 (\u0627\u0646\u0638\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 2).<\/p>\n\n\n\n

\u0627\u0644\u062c\u062f\u0648\u0644 1: \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0628\u0644\u062f\u064a\u0629 \u0645\u0633\u064a\u0646\u064a (2021).<\/em><\/p>\n\n\n\n

\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644<\/strong><\/td>\u0639\u062f\u062f \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/strong><\/td>Po<\/strong><\/td>Pe<\/strong><\/td>Po-Pe<\/strong><\/td>Fo<\/strong><\/td>Fe<\/strong><\/td>Fo-Fe<\/strong><\/td>Z<\/strong><\/td>x^2<\/strong><\/td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Chi-square<\/strong><\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/td><\/td><\/td><\/td><\/td><\/td><\/tr>
1<\/td>61<\/td>0.473<\/td>0.301<\/td>0.172<\/td>61<\/td>39<\/td>22<\/td>3.319<\/td>12.659<\/td><\/td><\/tr>
2<\/td>13<\/td>0.101<\/td>0.176<\/td>-0.075<\/td>13<\/td>23<\/td>-10<\/td>2.812<\/td>4.148<\/td><\/td><\/tr>
3<\/td>11<\/td>0.085<\/td>0.125<\/td>-0.040<\/td>11<\/td>16<\/td>-5<\/td>1.491<\/td>1.629<\/td><\/td><\/tr>
4<\/td>14<\/td>0.109<\/td>0.097<\/td>0.012<\/td>14<\/td>13<\/td>1<\/td>0.278<\/td>0.177<\/td><\/td><\/tr>
5<\/td>9<\/td>0.070<\/td>0.079<\/td>-0.009<\/td>9<\/td>10<\/td>-1<\/td>0.240<\/td>0.139<\/td><\/td><\/tr>
6<\/td>6<\/td>0.047<\/td>0.067<\/td>-0.020<\/td>6<\/td>9<\/td>-3<\/td>0.906<\/td>0.808<\/td><\/td><\/tr>
7<\/td>7<\/td>0.054<\/td>0.058<\/td>-0.004<\/td>7<\/td>7<\/td>0<\/td>-0.007<\/td>0.031<\/td><\/td><\/tr>
8<\/td>6<\/td>0.047<\/td>0.051<\/td>-0.004<\/td>6<\/td>7<\/td>-1<\/td>0.033<\/td>0.051<\/td><\/td><\/tr>
9<\/td>2<\/td>0.016<\/td>0.046<\/td>-0.030<\/td>2<\/td>6<\/td>-4<\/td>2.486<\/strong><\/td>2.608<\/td><\/td><\/tr>
\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td>129<\/strong><\/td>1<\/strong><\/td>1<\/strong><\/td>0<\/strong><\/td>129<\/strong><\/td>129<\/strong><\/td>0<\/strong><\/td>–<\/td>22.250<\/strong><\/td>15.507<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u0627\u0644\u062c\u062f\u0648\u0644 2: \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a\u0629 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0628\u0644\u062f\u064a\u0629 \u0645\u0633\u064a\u0646\u064a (2021).<\/em><\/p>\n\n\n\n

\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a<\/strong><\/td>\u0639\u062f\u062f \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/strong><\/td>Po<\/strong><\/td>Pe<\/strong><\/td>Po-Pe<\/strong><\/td>Fo<\/strong><\/td>Fe<\/strong><\/td>Fo-Fe<\/strong><\/td>Z<\/strong><\/td>x^2<\/strong><\/td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Chi-square<\/strong><\/td><\/tr>
0<\/td>25<\/td>0.194<\/td>0.120<\/td>0.074<\/td>25<\/td>15<\/td>10<\/td>1.923<\/td>5.855<\/td><\/td><\/tr>
1<\/td>10<\/td>0.078<\/td>0.114<\/td>-0.036<\/td>10<\/td>15<\/td>-5<\/td>1.413<\/td>1.506<\/td><\/td><\/tr>
2<\/td>17<\/td>0.132<\/td>0.109<\/td>0.023<\/td>17<\/td>14<\/td>3<\/td>0.627<\/td>0.614<\/td><\/td><\/tr>
3<\/td>7<\/td>0.054<\/td>0.104<\/td>-0.050<\/td>7<\/td>13<\/td>-6<\/td>2.362<\/strong><\/td>3.068<\/td><\/td><\/tr>
4<\/td>12<\/td>0.093<\/td>0.100<\/td>-0.007<\/td>12<\/td>13<\/td>-1<\/td>0.122<\/td>0.063<\/td><\/td><\/tr>
5<\/td>14<\/td>0.109<\/td>0.097<\/td>0.012<\/td>14<\/td>13<\/td>1<\/td>0.278<\/td>0.177<\/td><\/td><\/tr>
6<\/td>8<\/td>0.062<\/td>0.093<\/td>-0.031<\/td>8<\/td>12<\/td>-4<\/td>1.298<\/td>1.332<\/td><\/td><\/tr>
7<\/td>16<\/td>0.124<\/td>0.090<\/td>0.034<\/td>16<\/td>12<\/td>4<\/td>1.019<\/td>1.660<\/td><\/td><\/tr>
8<\/td>4<\/td>0.031<\/td>0.088<\/td>-0.057<\/td>4<\/td>11<\/td>-7<\/td>3.587<\/strong><\/td>4.761<\/td><\/td><\/tr>
9<\/td>16<\/td>0.124<\/td>0.085<\/td>0.039<\/td>16<\/td>11<\/td>5<\/td>1.185<\/td>2.312<\/td><\/td><\/tr>
\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td>129<\/strong><\/td>1<\/strong><\/td>1<\/strong><\/td>0<\/strong><\/td>129<\/strong><\/td>129<\/strong><\/td>0<\/strong><\/td><\/td>21.348<\/strong><\/td>16.919<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4.2 \u0628\u0644\u062f\u064a\u0629 \u062a\u0631\u064a\u0641\u064a\u0644\u064a\u0627<\/h3>\n\n\n\n

\u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0623\u0642\u0644. \u0648\u062a\u062c\u0627\u0648\u0632\u062a \u062d\u0635\u0631\u0627\u064b \u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644 2 (\u0627\u0646\u0638\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 3) \u0648\u0642\u064a\u0645 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a 4 \u06489 (\u0627\u0646\u0638\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 4) \u0639\u062a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Z. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0644\u0645 \u062a\u062a\u062c\u0627\u0648\u0632 \u0646\u062a\u064a\u062c\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 Chi-square \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644 (11.657) \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0639\u0627\u0645 \u0645\u0639 \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f.<\/p>\n\n\n\n

\u0627\u0644\u062c\u062f\u0648\u0644 3: \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0628\u0644\u062f\u064a\u0629 \u062a\u0631\u064a\u0641\u064a\u0644\u064a\u0627 (2021).<\/em><\/p>\n\n\n\n

\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644<\/strong><\/td>\u0639\u062f\u062f \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/strong><\/td>Po<\/strong><\/td>Pe<\/strong><\/td>Po-Pe<\/strong><\/td>Fo<\/strong><\/td>Fe<\/strong><\/td>Fo-Fe<\/strong><\/td>Z<\/strong><\/td>x^2<\/strong><\/td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Chi-square<\/strong><\/td><\/tr>
1<\/td>83<\/td>0.361<\/td>0.301<\/td>0.060<\/td>83<\/td>69<\/td>14<\/td>1.742<\/td>2.739<\/td><\/td><\/tr>
2<\/td>30<\/td>0.130<\/td>0.176<\/td>-0.046<\/td>30<\/td>40<\/td>-10<\/td>2.007<\/strong><\/td>2.713<\/td><\/td><\/tr>
3<\/td>21<\/td>0.091<\/td>0.125<\/td>-0.034<\/td>21<\/td>29<\/td>-8<\/td>1.691<\/td>2.089<\/td><\/td><\/tr>
4<\/td>22<\/td>0.096<\/td>0.097<\/td>-0.001<\/td>22<\/td>22<\/td>0<\/td>-0.043<\/td>0.004<\/td><\/td><\/tr>
5<\/td>23<\/td>0.100<\/td>0.079<\/td>0.021<\/td>23<\/td>18<\/td>5<\/td>0.941<\/td>1.284<\/td><\/td><\/tr>
6<\/td>12<\/td>0.052<\/td>0.067<\/td>-0.015<\/td>12<\/td>15<\/td>-3<\/td>0.870<\/td>0.755<\/td><\/td><\/tr>
7<\/td>17<\/td>0.074<\/td>0.058<\/td>0.016<\/td>17<\/td>13<\/td>4<\/td>0.790<\/td>1.004<\/td><\/td><\/tr>
8<\/td>14<\/td>0.061<\/td>0.051<\/td>0.010<\/td>14<\/td>12<\/td>2<\/td>0.486<\/td>0.439<\/td><\/td><\/tr>
9<\/td>8<\/td>0.035<\/td>0.046<\/td>-0.011<\/td>8<\/td>11<\/td>-3<\/td>0.753<\/td>0.629<\/td><\/td><\/tr>
\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td>230<\/strong><\/td>1<\/strong><\/td>1<\/strong><\/td>0<\/strong><\/td>230<\/strong><\/td>230<\/strong><\/td>0<\/strong><\/td><\/td>11.657<\/strong><\/td>15.507<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u0627\u0644\u062c\u062f\u0648\u0644 4: \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a\u0629 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0628\u0644\u062f\u064a\u0629 \u062a\u0631\u064a\u0641\u064a\u0644\u064a\u0627 (2021).<\/em><\/p>\n\n\n\n

\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a<\/strong><\/td>\u0639\u062f\u062f \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/strong><\/td>Po<\/strong><\/td>Pe<\/strong><\/td>Po-Pe<\/strong><\/td>Fo<\/strong><\/td>Fe<\/strong><\/td>Fo-Fe<\/strong><\/td>Z<\/strong><\/td>x^2<\/strong><\/td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 Chi-square<\/strong><\/td><\/tr>
0<\/td>34<\/td>0.148<\/td>0.120<\/td>0.028<\/td>34<\/td>28<\/td>6<\/td>1.079<\/td>1.484<\/td><\/td><\/tr>
1<\/td>30<\/td>0.130<\/td>0.114<\/td>0.016<\/td>30<\/td>26<\/td>4<\/td>0.636<\/td>0.545<\/td><\/td><\/tr>
2<\/td>20<\/td>0.087<\/td>0.109<\/td>-0.022<\/td>20<\/td>25<\/td>-5<\/td>1.083<\/td>1.025<\/td><\/td><\/tr>
3<\/td>26<\/td>0.113<\/td>0.104<\/td>0.009<\/td>26<\/td>24<\/td>2<\/td>0.327<\/td>0.181<\/td><\/td><\/tr>
4<\/td>15<\/td>0.065<\/td>0.100<\/td>-0.035<\/td>15<\/td>23<\/td>-8<\/td>2.041<\/strong><\/td>2.783<\/td><\/td><\/tr>
5<\/td>15<\/td>0.065<\/td>0.097<\/td>-0.032<\/td>15<\/td>22<\/td>-7<\/td>1.850<\/td>2.395<\/td><\/td><\/tr>
6<\/td>20<\/td>0.087<\/td>0.093<\/td>-0.006<\/td>20<\/td>21<\/td>-1<\/td>0.209<\/td>0.090<\/td><\/td><\/tr>
7<\/td>19<\/td>0.083<\/td>0.090<\/td>-0.007<\/td>19<\/td>21<\/td>-2<\/td>0.289<\/td>0.140<\/td><\/td><\/tr>
8<\/td>18<\/td>0.078<\/td>0.088<\/td>-0.010<\/td>18<\/td>20<\/td>-2<\/td>0.429<\/td>0.248<\/td><\/td><\/tr>
9<\/td>33<\/td>0.143<\/td>0.085<\/td>0.058<\/td>33<\/td>20<\/td>13<\/td>2.357<\/strong><\/td>9.253<\/td><\/td><\/tr>
\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td>230<\/strong><\/td>1<\/strong><\/td>1<\/strong><\/td>0<\/strong><\/td>230<\/strong><\/td>230<\/strong><\/td>0<\/strong><\/td><\/td>18.144<\/strong><\/td>16.919<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4.3 \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0648\u062c\u0632\u0629<\/h3>\n\n\n\n

\u0623\u0638\u0647\u0631\u062a \u0628\u0644\u062f\u064a\u0629 \u0645\u064a\u0633\u064a\u0646\u064a \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629 \u0648\u0639\u062f\u064a\u062f\u0629 \u0644\u0644\u0645\u0648\u0642\u0639\u064a\u0646 \u0627\u0644\u0631\u0642\u0645\u064a\u064a\u0646\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0623\u0639\u0644\u0649 \u0644\u062d\u062f\u0648\u062b \u0645\u062e\u0627\u0644\u0641\u0627\u062a. \u0648\u062a\u0636\u0645\u0651\u0646\u062a \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 74.10% \u0645\u0646 \u0642\u064a\u0645 \u0639\u0642\u0648\u062f \u0645\u064a\u0633\u064a\u0646\u064a \u0623\u0631\u0642\u0627\u0645\u0627\u064b \u064a\u0639\u062a\u0631\u064a\u0647\u0627 \u0627\u0644\u0634\u0651\u0643\u060c \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0646\u062d\u0648 22.03% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u062a\u0631\u064a\u0641\u064a\u0644\u064a\u0627 (\u0627\u0646\u0638\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 5). \u0648\u062a\u062f\u0639\u0645 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0641\u064a \u062a\u0635\u0646\u064a\u0641 \u062c\u0647\u0648\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062a\u0628\u0639\u0627\u064b \u0644\u0623\u0648\u0644\u0648\u064a\u062a\u0647\u0627 \u0648\u062a\u062d\u0633\u064a\u0646 \u062a\u062e\u0635\u064a\u0635 \u0627\u0644\u0645\u0648\u0627\u0631\u062f.<\/p>\n\n\n\n

\u0627\u0644\u062c\u062f\u0648\u0644 5: \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0635\u0651\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u064a\u0647\u0627 \u0645\u0639 \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f<\/em><\/p>\n\n\n\n

<\/td>\u0623\u0631\u0642\u0627\u0645 \u0639\u062f\u0645 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629<\/td>\u0627\u0644\u0639\u0642\u0648\u062f (\u0639\u062f\u062f)<\/td>\u0627\u0644\u0639\u0642\u0648\u062f (\u064a\u0648\u0631\u0648)<\/td>% \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0642\u0648\u062f<\/td><\/tr>
\u0628\u0644\u062f\u064a\u0629 \u0645\u064a\u0633\u064a\u0646\u064a<\/td>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644<\/td>1 \u06482 \u06489<\/td>76<\/td>2,433,183.67 \u064a\u0648\u0631\u0648<\/td>65.18<\/td><\/tr>
\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a<\/td>3 \u06488<\/td>11<\/td>333,030.90 \u064a\u0648\u0631\u0648<\/td>8.92<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/td><\/tr>
\u0628\u0644\u062f\u064a\u0629 \u062a\u0631\u064a\u0641\u064a\u0644\u064a\u0627<\/td>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0648\u0644<\/td>2<\/td>30<\/td>782,085.53 \u064a\u0648\u0631\u0648<\/td>7.65<\/td><\/tr>
\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0651\u0627\u0646\u064a<\/td>4 \u06489<\/td>48<\/td>1,469,650.74 \u064a\u0648\u0631\u0648<\/td>14.38<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

5. \u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/h2>\n\n\n\n

\u064a\u0624\u0643\u0651\u062f \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0642\u064a\u0645\u0629 \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0643\u0623\u062f\u0627\u0629 \u062a\u062f\u0642\u064a\u0642 \u0623\u0648\u0644\u064a\u0651\u0629 \u0644\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645. \u0648\u0633\u062c\u0651\u0644\u062a \u0628\u0644\u062f\u064a\u0629 \u0645\u064a\u0633\u064a\u0646\u064a \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u064b \u0623\u0643\u0628\u0631 \u0648\u0642\u062f \u062a\u0634\u0643\u0650\u0651\u0644 \u062a\u0627\u0644\u064a\u0627\u064b \u0645\u062e\u0627\u0637\u0631 \u062a\u062f\u0642\u064a\u0642 \u0623\u0639\u0644\u0649. \u0648\u0645\u0639 \u062a\u062d\u062f\u064a\u062f \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u062f\u0651 \u0645\u0624\u0634\u0651\u0631\u0627\u062a \u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0645\u062d\u062a\u0645\u0644\u0629\u060c \u064a\u0635\u0628\u062d \u0641\u064a \u0625\u0645\u0643\u0627\u0646 \u062c\u0647\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0623\u0646 \u062a\u062d\u062f\u0651\u062f \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u064a\u062a\u064a\u062d \u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0645\u0624\u0634\u0651\u0631\u0627\u062a \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u062f\u0639\u0645 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629.<\/p>\n\n\n\n

\u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0639\u0645\u0644 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0639\u0644\u0649 \u062a\u0648\u0633\u064a\u0639 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0625\u0644\u0649 \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0648\u0636\u0639 \u0645\u0624\u0634\u0651\u0631 \u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u064a\u0639\u062a\u0645\u062f \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0643\u0645\u062a\u063a\u064a\u0651\u0631 \u0623\u0633\u0627\u0633\u064a.<\/p>\n\n\n\n

\n\n\n\n

\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/h2>\n\n\n\n
    \n
  1. Benford, F. (1938). The Law of Anomalous Numbers. Proceedings of the American Philosophical Society.<\/em><\/li>\n\n\n\n
  2. Carslaw, C. (1988). Anomalies in Income Numbers: Evidence of Goal-Oriented Behavior. The Accounting Review.<\/em><\/li>\n\n\n\n
  3. Durtschi, C., Hillison, W., & Pacini, C. (2004). The Effective Use of Benford\u2019s Law to Assist in Detecting Fraud in Accounting Data. Journal of Forensic Accounting.<\/em><\/li>\n\n\n\n
  4. Nigrini, M. (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations.<\/em> Wiley.<\/li>\n\n\n\n
  5. Pavlovic, V. (2019). Benford\u2019s Law Analysis to Determine Audit Priorities. Case Study.<\/em><\/li>\n\n\n\n
  6. Sartori Cella, R., & Zanolla, E. (2018). Benford\u2019s Law and Transparency: An Analysis of Municipal Expenditure. Brazilian Business Review.<\/em><\/li>\n\n\n\n
  7. Yudhistira, & Nengzih, N. (2021). Benford\u2019s Law Analysis to Determine Audit Priorities. Saudi Journal of Economics and Finance.<\/em><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    \u062a\u0642\u062f\u0651\u0645 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u0627\u064b \u0639\u0645\u0644\u064a\u0651\u0627\u064b \u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0641\u064a \u0628\u0644\u062f\u064a\u0651\u062a\u064a\u0646 \u064a\u0648\u0646\u0627\u0646\u064a\u0651\u062a\u064a\u0646\u060c \u0647\u0645\u0627 \u0645\u064a\u0633\u064a\u0646\u064a \u0648\u062a\u0631\u064a\u0641\u064a\u0644\u064a\u0627\u060c \u0628\u0647\u062f\u0641 \u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u062a\u0648\u0627\u0641\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u062a\u0648\u0642\u0651\u0639\u0629 \u0639\u0644\u0649 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\u0627\u0644\u062a\u062d\u0642\u064a\u0642.<\/p>\n","protected":false},"author":440,"featured_media":29663,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4500],"content-tags":[3653,1449,1364,1360,1511,1354,1410,1580],"country":[4254],"region":[1745],"section":[1749],"coauthors":[4506],"class_list":["post-41649","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2026","content-tags-audit-methodology-ar","content-tags-1449","content-tags-1364","content-tags-1360","content-tags-1511","content-tags-1354","content-tags-1410","content-tags-1580","country-4254","region-1745","section-1749"],"acf":[],"yoast_head":"\n\u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0643\u0623\u062f\u0627\u0629 \u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629: \u062a\u062d\u0644\u064a\u0644 \u0644\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0642\u0627\u0646\u0648\u0646-\u0628\u0646\u0641\u0648\u0631\u062f-\u0643\u0623\u062f\u0627\u0629-\u0644\u062a\u062e\u0637\u064a\u0637-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0648\u0627\u0644\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0642\u0627\u0646\u0648\u0646 \u0628\u0646\u0641\u0648\u0631\u062f \u0643\u0623\u062f\u0627\u0629 \u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629: \u062a\u062d\u0644\u064a\u0644 \u0644\u0644\u0646\u0641\u0642\u0627\u062a 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