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\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 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/strong><\/h2>\n\n\n\n\u064a\u0646\u0628\u063a\u064a \u062a\u0646\u0641\u064a\u0630 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0644\u0631\u0641\u0639 \u0623\u062b\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0625\u0644\u0649 \u0623\u0642\u0635\u0649 \u062d\u062f\u0651:<\/p>\n\n\n\n
\n- \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong><\/li>\n<\/ul>\n\n\n\n
\u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0623\u0646 \u064a\u062a\u0628\u0646\u0651\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 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0625\u0630 \u0625\u0646\u0651\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0644\u0623\u0646\u0634\u0637\u0629 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0628\u0634\u0623\u0646\u0647\u0627 \u0648\u0645\u062a\u0627\u0628\u0639\u062a\u0647\u0627 \u0644\u0648\u0636\u0639 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u0651\u0633\u0642\u0629 \u0648\u0630\u0627\u062a \u0635\u062f\u0642\u064a\u0651\u0629.<\/p>\n\n\n\n
\n- \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/strong><\/li>\n<\/ul>\n\n\n\n
\u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0648\u062c\u0651\u0647 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u062c\u0647\u0648\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0646\u062d\u0648 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u0623\u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0648\u062d\u0651\u062f\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0627\u0644\u0627\u062a. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0637\u0628\u0651\u0642 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0648\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0647\u0628\u0627\u062a\u060c \u062d\u064a\u062b \u0623\u0646\u064e\u0651 \u0647\u0630\u0647 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u062a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0633\u0648\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a.<\/p>\n\n\n\n
\n- \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0648\u0648\u0636\u0639\u0647\u0627 \u0641\u064a \u0645\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u062c\u0645\u064a\u0639<\/strong><\/li>\n<\/ul>\n\n\n\n
\u064a\u062c\u0628 \u062a\u0648\u0641\u064a\u0631 \u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0651\u062f \u0625\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0646\u0634\u0631\u0647\u0627 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0633\u0651\u0631\u0639\u0629. \u0648\u064a\u0646\u0628\u063a\u064a \u062a\u062d\u0633\u064a\u0646 \u0648\u0636\u0648\u062d \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0644\u062e\u0651\u0635\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0651\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u0626\u064a\u0651\u0629 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u063a\u064a\u0631 \u0627\u0644\u062a\u0642\u0646\u064a\u064a\u0646 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644.<\/p>\n\n\n\n
\n- \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629<\/strong><\/li>\n<\/ul>\n\n\n\n
\u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u062d\u0636\u0648\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0645\u0639 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0651\u0629 \u0648\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0648\u0645\u0645\u062b\u0651\u0644\u064a \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0644\u0634\u0631\u062d \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0651\u0644\u0648\u0627 \u0625\u0644\u064a\u0647\u0627 \u0648\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0646\u0642\u0627\u0634\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0634\u0623\u0646 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u0647\u0630\u0627 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0639\u0632\u0651\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u064a\u0648\u0633\u0651\u0639 \u0646\u0637\u0627\u0642 \u062a\u0623\u062b\u064a\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0623\u0628\u0639\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0641\u0646\u064a\u0629.<\/p>\n\n\n\n
\n- \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0642\u0648\u064a\u0629<\/strong><\/li>\n<\/ul>\n\n\n\n
\u064a\u062c\u0628 \u0623\u0644\u0627 \u062a\u0646\u062a\u0647\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u062a\u0642\u0631\u064a\u0631. \u0648\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \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 \u0625\u0646\u0634\u0627\u0621 \u0646\u0638\u0645 \u0631\u0635\u062f \u0644\u062a\u062a\u0628\u064f\u0651\u0639 \u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0651\u062f\u0629.<\/p>\n\n\n\n
\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0643\u0623\u062f\u0627\u0629 \u0644\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0633\u0648\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/h2>\n\n\n\n\u064a\u0633\u062a\u0646\u0632\u0641 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0633\u0648\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u064a\u0636\u0631\u0651 \u0628\u062b\u0642\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u060c \u0648\u064a\u0639\u0631\u0642\u0644 \u0627\u0644\u062a\u0646\u0645\u064a\u0629. \u0648\u062a\u0634\u0643\u0651\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u062e\u0637\u0651 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0648\u0644 \u0636\u062f\u0651 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u062f\u0627\u0621 \u0623\u062f\u0648\u0627\u0631\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644:<\/p>\n\n\n\n
\n- \u0643\u0634\u0641 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a: <\/strong>\u062a\u0643\u0634\u0641 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0634\u0627\u0630\u0651\u0629 \u0641\u064a \u0627\u0644\u0633\u0651\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0636\u0645\u0651\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0631\u0651\u062d \u0628\u0647\u0627 \u0648\u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0636\u0651\u0639\u064a\u0641\u0629. \u0648\u064a\u0624\u062f\u0651\u064a \u062a\u062d\u062f\u064a\u062f \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629\u060c \u0648\u0645\u062d\u0627\u0643\u0645\u0627\u062a \u0645\u062d\u062a\u0645\u0644\u0629\u060c \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0625\u0635\u0644\u0627\u062d\u064a\u0651\u0629.<\/li>\n\n\n\n
- \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: <\/strong>\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u062a\u0642\u062a\u0631\u062d \u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u062f\u062e\u0627\u0644 \u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0639\u0644\u0649 \u0646\u0638\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0651\u0648\u062b\u064a\u0642\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0641\u0648\u064a\u0636 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629\u060c \u0645\u0645\u0651\u0627 \u064a\u0642\u0644\u0651\u0644 \u0645\u0646 \u0641\u0631\u0635 \u0627\u0644\u062a\u0632\u0648\u064a\u0631.<\/li>\n\n\n\n
- \u062a\u0634\u062c\u064a\u0639 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0646\u0632\u0627\u0647\u0629: <\/strong>\u0645\u0639 \u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a\u060c \u064a\u0639\u0645\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u062a\u0651\u0633\u0642 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u062a\u0631\u0633\u064a\u062e \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u064a\u0638\u0647\u0631 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0645\u0642\u062f\u0627\u0631\u0627\u064b \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u062d\u0630\u0631 \u0648\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f \u0646\u0638\u0631\u0627\u064b \u0625\u0644\u0649 \u0625\u0645\u0643\u0627\u0646 \u062e\u0636\u0648\u0639 \u0623\u0646\u0634\u0637\u0629 \u0639\u0645\u0644\u0647\u0645 \u0644\u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0648\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u062f\u0627\u062e\u0644\u064a\u0629.<\/li>\n\n\n\n
- \u062f\u0639\u0645 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0623\u062f\u064a\u0628\u064a\u0629: <\/strong>\u062a\u0633\u0645\u062d \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u0643\u0634\u0641 \u0639\u0646 \u0623\u0646\u0634\u0637\u0629 \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0639\u0642\u0648\u0628\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0651\u0629 \u0648\u0625\u062f\u0627\u0631\u064a\u0651\u0629. \u0648\u0647\u0630\u0627 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0639\u0632\u0651\u0632 \u0633\u064a\u0627\u062f\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u062a\u0633\u0627\u0645\u062d \u0645\u0637\u0644\u0642\u0627\u064b \u0645\u0639 \u0625\u0633\u0627\u0621\u0629 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0639\u0627\u0645\u0629.<\/li>\n<\/ol>\n\n\n\n
\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0623\u0637\u0631\u0647\u0627 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629<\/strong><\/h2>\n\n\n\n\u062a\u062d\u0642\u0651\u0642 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u063a\u0631\u0636 \u0627\u0644\u0645\u062a\u0648\u062e\u0651\u0649 \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0623\u0641\u0636\u0644 \u0646\u062d\u0648 \u0639\u0646\u062f\u0645\u0627 \u062a\u0639\u0645\u0644 \u0636\u0645\u0646 \u0625\u0637\u0627\u0631 \u062d\u0648\u0643\u0645\u0629 \u0634\u0627\u0645\u0644. \u0648\u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u0639\u0645\u0644 \u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u0637\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u062a\u0631\u0633\u064a\u062e \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629:<\/p>\n\n\n\n
\n- \u0646\u0638\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629: <\/strong>\u062a\u062a\u0636\u0645\u0651\u0646 \u0646\u0638\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631. \u0648\u062a\u0633\u0645\u062d \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0627\u0644\u0645\u0646\u0628\u062b\u0642\u0629 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0639\u0627\u0645\u0629 \u0645\u062a\u0643\u0627\u0645\u0644 \u0628\u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0623\u0643\u062b\u0631 \u0643\u0641\u0627\u0621\u0629 \u0648\u062f\u0642\u0651\u0629.<\/li>\n\n\n\n
- \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0651\u0629: <\/strong>\u064a\u062c\u0628 \u0645\u0646\u062d \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u0627\u062a \u0648\u0644\u062c\u0627\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0635\u0644\u0627\u062d\u064a\u0651\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0635\u0644\u0627\u062d\u064a\u0651\u0629 \u0627\u0633\u062a\u062f\u0639\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0648\u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0635\u062d\u064a\u062d\u064a\u0629. \u0648\u0645\u0646 \u0634\u0623\u0646 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0623\u0646 \u062a\u0639\u0632\u0651\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062a\u0642\u0644\u064a\u0644 \u062d\u0627\u0644\u0627\u062a \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643.<\/li>\n\n\n\n
- \u0628\u0648\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629: <\/strong>\u064a\u0633\u0645\u062d \u0639\u0631\u0636 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0635\u0651\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0628\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062b\u0642\u0629 \u0627\u0644\u0639\u0645\u0648\u0645. \u0648\u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0651\u0629 \u0648\u0627\u0644\u0635\u062d\u0627\u0641\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0625\u0628\u0642\u0627\u0621 \u0639\u0644\u0649 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0629.<\/li>\n\n\n\n
- \u062d\u0645\u0627\u064a\u0629 \u0643\u0627\u0634\u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a: <\/strong>\u062a\u0624\u062f\u0651\u064a \u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0645\u062d \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0648\u0646 \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0647\u0648\u064a\u0629 \u0643\u0627\u0634\u0641\u064a\u0647\u0627 \u062f\u0648\u0631\u0627\u064b \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629. \u0648\u0643\u062b\u064a\u0631\u0627\u064b \u0645\u0627 \u064a\u0634\u0643\u0651\u0644 \u0643\u0627\u0634\u0641\u0648 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0623\u0648\u0644\u064a\u0651 \u0644\u0644\u0643\u0634\u0641 \u0639\u0646 \u0633\u0648\u0621 \u0627\u0644\u0633\u0651\u0644\u0648\u0643\u060c \u0641\u064a\u0645\u0627 \u062a\u0639\u0645\u0644 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u062e\u062f\u0645\u0648\u0646\u0647\u0627 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0645\u0639\u062f\u0651\u0644\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a.<\/li>\n\n\n\n
- \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a: <\/strong>\u062a\u0636\u0651\u0637\u0644\u0639 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629 \u0648\u0627\u0644\u0623\u0648\u0633\u0627\u0637 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0628\u062f\u0648\u0631 \u0645\u062d\u0648\u0631\u064a \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u062a\u062b\u0642\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u060c \u0648\u0627\u0644\u0636\u0651\u063a\u0637 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0625\u0635\u0644\u0627\u062d.<\/li>\n\n\n\n
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\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u0629: \u062a\u0623\u062b\u064a\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629<\/strong><\/h2>\n\n\n\n\n- \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629: \u0627\u0644\u062a\u062d\u0648\u0651\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0644\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><\/li>\n<\/ul>\n\n\n\n
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\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635<\/strong><\/h2>\n\n\n\n\u062a\u0648\u0627\u062c\u0647 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0642\u0628\u0627\u062a \u0643\u062b\u064a\u0631\u0629 \u0631\u063a\u0645 \u0645\u0632\u0627\u064a\u0627\u0647\u0627 \u0627\u0644\u0645\u062a\u0639\u062f\u0651\u062f\u0629\u060c \u0645\u062b\u0644 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n
\n- \u062a\u0639\u0627\u0646\u064a \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0645\u0646 \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u062f\u0631\u0628\u064a\u0646 \u0648\u0639\u062f\u0645 \u0645\u0644\u0627\u0621\u0645\u0629 \u0627\u0644\u0623\u062f\u0648\u0627\u062a.<\/li>\n\n\n\n
- \u064a\u0642\u0648\u0651\u0636 \u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0648\u0627\u0644\u0627\u0641\u062a\u0642\u0627\u0631 \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0651\u0629 \u0635\u062f\u0642\u064a\u0651\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627.<\/li>\n\n\n\n
- \u064a\u064f\u0639\u0632\u0649 \u0636\u0639\u0641 \u0625\u0646\u0641\u0627\u0630 \u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u063a\u064a\u0627\u0628 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629.<\/li>\n\n\n\n
- \u064a\u062c\u0631\u064a \u062a\u0642\u064a\u064a\u062f \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0644\u0623\u0646\u064e\u0651 \u0627\u0644\u0646\u0627\u0633 \u0644\u0627 \u064a\u062f\u0631\u0648\u0646 \u0628\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629.<\/li>\n<\/ul>\n\n\n\n
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\n- \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062f\u0648\u0627\u062a \u0645\u062a\u0642\u062f\u0651\u0645\u0629 \u062a\u0637\u0628\u0651\u0642 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0643\u0634\u0641 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u0632\u0648\u064a\u0631.<\/li>\n\n\n\n
- \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a \u0645\u0639 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629\u060c \u0645\u0645\u0651\u0627 \u064a\u0633\u0645\u062d \u0628\u062a\u0637\u0648\u064a\u0631 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a.<\/li>\n\n\n\n
- \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0642\u0631\u0627\u0646 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0651\u0629.<\/li>\n\n\n\n
- \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u0645\u062d\u0645\u0648\u0644 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a.<\/li>\n<\/ul>\n\n\n\n
![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/7_GRAPHICS_Featurearticle_Kuwait-ARABIC.002.jpeg\")
\u0627\u0644\u0634\u0651\u0643\u0644 2: \u0627\u0644\u062a\u062d\u062f\u0651\u064a\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u0627\u064b \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627 \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 (\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629\u060c 2020)<\/figcaption><\/figure>\n\n\n\n\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/h2>\n\n\n\n\u062a\u0634\u0643\u0651\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u064a \u062a\u062a\u0651\u0628\u0639 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0648\u062a\u0639\u0645\u0644 \u0628\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0623\u062f\u0648\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0644\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u062a\u0645\u0643\u0651\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0645\u0646 \u062d\u0645\u0627\u064a\u0629 \u0645\u0648\u0627\u0631\u062f\u0647\u0627 \u0645\u0639 \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0648\u0645\u0646\u0639 \u0627\u0644\u0641\u0633\u0627\u062f. \u0648\u062a\u062c\u0639\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u062f\u0645\u062c\u0629 \u0645\u0639 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0648\u0623\u0637\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0648\u064a\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0647\u0630\u0647 \u0645\u062d\u0631\u0651\u0643\u0627\u062a \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0644\u0644\u0645\u0633\u0627\u0621\u0644\u0629.<\/p>\n\n\n\n
\n\n\n\n\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n\n\n- \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 \u0631\u0642\u0645 100: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.
https:\/\/www.issai.org\/pronouncements\/issai-100-fundamental-principles-of-public-sector-auditing\/<\/a><\/li>\n\n\n\n- \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 \u0631\u0642\u0645 200: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.
https:\/\/www.issai.org\/wp-content\/uploads\/2020\/12\/ISSAI-200-Financial-Audit-Principles.pdf<\/a><\/li>\n\n\n\n- \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 \u0631\u0642\u0645 300: \u0645\u0628\u0627\u062f\u0626 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621.
https:\/\/www.issai.org\/pronouncements\/issai-300-performance-audit-principles\/<\/a><\/li>\n\n\n\n- \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 \u0631\u0642\u0645 400: \u0645\u0628\u0627\u062f\u0626 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.
https:\/\/www.issai.org\/pronouncements\/issai-400-compliance-audit-principles\/<\/a><\/li>\n\n\n\n- \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.
https:\/\/www.intosai.org\/<\/a><\/li>\n\n\n\n- \u062f\u0644\u064a\u0644 \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629.
https:\/\/www.oecd.org\/en\/publications\/oecd-public-integrity-handbook_ac8ed8e8-en.html<\/a><\/li>\n\n\n\n- \u0645\u0624\u0634\u0651\u0631\u0627\u062a \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629.
https:\/\/oecd-public-integrity-indicators.org\/<\/a><\/li>\n\n\n\n- \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 (2024). \u0645\u0633\u062d \u0628\u0634\u0623\u0646 \u0645\u062d\u0631\u0651\u0643\u0627\u062a \u0627\u0644\u062b\u0651\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.
https:\/\/www.oecd.org\/gov\/trust-in-government.html<\/a><\/li>\n\n\n\n- \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (2020). \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u0645\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.
https:\/\/gsr.idi.no\/gsr2020<\/a><\/li>\n\n\n\n- \u0648\u064a\u0643\u064a\u0628\u064a\u062f\u064a\u0627 (2025). \u062d\u0633\u0627\u0645 \u0628\u0646 \u0639\u0628\u062f \u0627\u0644\u0645\u062d\u0633\u0646 \u0627\u0644\u0639\u0646\u0642\u0631\u064a.
https:\/\/en.wikipedia.org\/wiki\/Hussam_bin_Abdulmohsen_Alangari<\/a><\/li>\n\n\n\n- Hossain, I. (2024). Transition to AI-Augmented Decision-Making in Financial Supervision \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0641\u064a \u0647\u064a\u0626\u0629 \u062a\u0646\u0638\u064a\u0645 \u0645\u0631\u0643\u0632 \u0642\u0637\u0631 \u0644\u0644\u0645\u0627\u0644.
https:\/\/aaltodoc.aalto.fi\/items\/1ab74b73-c3b1-41c0-8249-e5f3a2e8f056<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0651\u0627\u0641\u0629 \u0644\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0627\u0632\u062f\u0627\u062f\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0623\u0647\u0645\u064a\u0629 \u0645\u0639 \u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u062b\u0651\u0642\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u064b \u0648\u062b\u064a\u0642\u0627\u064b \u0628\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u062a\u0647\u062f\u0641 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0647\u0630\u0647 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u063a\u0631\u0636\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0647\u0645\u0627 \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0633\u0648\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0645\u0646\u0639\u0647\u0645\u0627\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0642\u064a\u0642 \u0641\u0648\u0627\u0626\u062f \u0645\u0644\u0645\u0648\u0633\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/p>\n","protected":false},"author":441,"featured_media":41679,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4500],"content-tags":[1364,1385,1354,1438],"country":[4018],"region":[1744],"section":[1749],"coauthors":[4507],"class_list":["post-41687","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2026","content-tags-1364","content-tags-1385","content-tags-1354","content-tags-1438","country-kuwait-ar","region-1744","section-1749"],"acf":[],"yoast_head":"\n
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\u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/p>\n","protected":false},"author":441,"featured_media":41679,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4500],"content-tags":[1364,1385,1354,1438],"country":[4018],"region":[1744],"section":[1749],"coauthors":[4507],"class_list":["post-41687","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2026","content-tags-1364","content-tags-1385","content-tags-1354","content-tags-1438","country-kuwait-ar","region-1744","section-1749"],"acf":[],"yoast_head":"\n\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 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/strong><\/h2>\n\n\n\n
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\n\n\n\n\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n\n
\n
https:\/\/www.issai.org\/pronouncements\/issai-100-fundamental-principles-of-public-sector-auditing\/<\/a><\/li>\n\n\n\n
https:\/\/www.issai.org\/wp-content\/uploads\/2020\/12\/ISSAI-200-Financial-Audit-Principles.pdf<\/a><\/li>\n\n\n\n
https:\/\/www.issai.org\/pronouncements\/issai-300-performance-audit-principles\/<\/a><\/li>\n\n\n\n
https:\/\/www.issai.org\/pronouncements\/issai-400-compliance-audit-principles\/<\/a><\/li>\n\n\n\n
https:\/\/www.intosai.org\/<\/a><\/li>\n\n\n\n
https:\/\/www.oecd.org\/en\/publications\/oecd-public-integrity-handbook_ac8ed8e8-en.html<\/a><\/li>\n\n\n\n
https:\/\/oecd-public-integrity-indicators.org\/<\/a><\/li>\n\n\n\n
https:\/\/www.oecd.org\/gov\/trust-in-government.html<\/a><\/li>\n\n\n\n
https:\/\/gsr.idi.no\/gsr2020<\/a><\/li>\n\n\n\n
https:\/\/en.wikipedia.org\/wiki\/Hussam_bin_Abdulmohsen_Alangari<\/a><\/li>\n\n\n\n
https:\/\/aaltodoc.aalto.fi\/items\/1ab74b73-c3b1-41c0-8249-e5f3a2e8f056<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"