Professional Documents
Culture Documents
2011 /
" "
. . . .
:
) (
.
) (IASB ) (34
) (2410
/ /
/
/
2010/10/11
)(35
.................................................. 2011 /
:
.
: :
-:
.1
.
.2 .
.3 .
.4 .
.5
.
: :
"
)*(
".
)*(
) (Review
) (Auditing
2410 ) .(IFAC
) (We have reviewed.
)(36
.................................................. 2011 /
: :
: :
)(200
) (35 %17.5 .
: :
) (1
)
(
) (
.
) (Factor Analysis
.
)(37
.................................................. 2011 /
1 -1
34IAS
) (
.
) :
(IAS34, Parag:
.1 )
(.
.2 )
(.
.3
) .
(.
: 1-1-1
-
34IAS
) (
) .(Consistency
) (1216 :2006
)(.
:
-1 :
)(38
.................................................. 2011 /
-2 :
(.
-3 :
IAS38 .
) .(566 :2008
.
) .(565 :
: 2-1-1 :
Form & Content of an Interim Financial Reports
.
- : Integral View
) (
) .:2006
.(1200
. .
- : Discrete View
)(39
.................................................. 2011 /
) . .(1200 :
- )( .Combination View
) .
.(65 :2007
.1
.2 )
(...
)(40
.................................................. 2011 /
) (IAS1, parag:9
) .(6
)IAS
(34
)( .
: 1-2 .
2410
)) ((
2410
2400
)) ((
)*(
) (
. .
) .(859 :2007
-:
)*( ) (Exercisor
Auditor
.
)(41
.................................................. 2011 /
- :
) : 2008
.(73
.1 )( .
.2 )
( .
.3 .
.4 :
- .
- .
- :
.
- :
.
-:
) : (1
:
.
)(42
.................................................. 2011 /
.
.
....
.
:
.
.
)*(
) : (.
) (2400
)(
) .
.(859 :2007
)
() . .(863 :
.
: 2-2
)*(
)(43
.................................................. 2011 /
) : (2
) : (.
) (100
)) (GAAP.(75 :2009
: 3-2
: 1-3-2
2410
) -: )(879 :2007
.(55 2009
-1
2400 .
)(44
.................................................. 2011 /
-2
-3
.
-4
:2-3-2 .
2410 AICPA 100
.
.
)(45
.................................................. 2011 /
. / /
.
-2 ) (315
.
-3 / /
.
-4
.
-5
.
-6
-7
-8
.
.
)(46
.................................................. 2011 /
-9
-10
.
-11
)(47
.................................................. 2011 /
)(
(Kourath, 2002:38).
) (
(Areus, et. Al, 2003: 121) .
)(48
.................................................. 2011 /
) ( )
( ) Ordinary
: 4-3 .
. ) : .(881 :2007
.1 .
.2 .
.3
.
.4 .
: 1-4-3 .
)(
-:
.1
) :2410 ) .((50
)(49
.................................................. 2011 /
.2
:
. .
. .
. .
.3
) :2410 .(52
) (5152 .
:2-4-3 .
.
.
2410
)(50
.................................................. 2011 /
.1 .
.2 .
.3 .
:3-4-3
) ) ((38
) -: ).((39
. .
. .
. .
: 4-4-3
2410
) (36 :
)(51
.................................................. 2011 /
.1 .
.
.2
:
. .
. .
(
.
: 1-4 .
) (3
: 1-1-4
) (
4.62 .%92
)(52
.................................................. 2011 /
) (
4.4 ) ( %89 )
4.24 . %84.8
:2-1-4
) (11-4
4.07
.%81.4
%66 3.03
%60 3.07
%1.4
.
)( ) (11
)(53
.................................................. 2011 /
3.72 %74.4 )(
) .(10 .
) : (3
) (.
.1
.2
.3
4.62
0.56
92
4.45
0.69
89
4.24
0.83
84.8
4.436
0.69
88.7
4.42
0.83
84.8
4.07
0.53
81.4
.4
.5
.6
.8
.7
.9
.10
3.07
1.53
4.14
0.58
82.8
-13
3.55
3.52
1.12
3.72
1.00
74.4
3.69
96.
73.8
3.90
0.77
78
4.10
1.05
82
3.14
0.93
62.8
4.41
0.57
88
-15
-16
1.02
-14
70
.12
71
3.03
1.12
60
61.4
.11
)*(
3.83
0.60
76.6
3.87
0.78
77.5
)*( %60
). 15(5+4
)(54
.................................................. 2011 /
:3-1-4
-:
) (12
) .(13
. ) (14 )(3.14
).(%62.8
) (15
) (4.41 ) (%88
)
(16 ) (3.83 ) .(%76.6
.
: 2-4
) Principal Components
(Method )(
)(.
) (16 -1
.%50 ).(4
)(55
X1
X2
X3
X4
X5
X6
X7
X8
X9
X10
X11
X12
X13
X14
X15
X16
.................................................. 2011 /
)(4
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.639
0.843
0.831
0.820
0.751
0.785
0.646
0.816
0.676
0.652
0.851
0.661
0.456
0.721
0.644
0.677
11.469
) (11.469 %71.68 :
)(5
1
2
3
4
5
Initial Eigenvalues
%
27.021
17.526
12.297
7.661
7.174
4.323
2.804
1.968
1.226
1.148
11.469
%
27.021
44.547
56.844
64.506
71.680
) (4.323
%27.021
X3, X2, X1 X7, X6
)(56
.................................................. 2011 /
X14 . X16
)(
X5
X9
X10
.
.
X1
X2
X3
X6
X7
X14
X16
0.515
0.758
0.878
0.643
0.741
0.583
0.689
)(6
X5
X9
X10
X13
0.631
0.735
0.659
0.589
X4
X11
)(57
0.629
0.573
X8
X11
0.503
0.530
X15
0.584
.................................................. 2011 /
:
: 1-5
.1
) (Timleness
) .(Feedback
.
.2 ) (Consistency
.3
.
.4
.5
.6
: 2-5 .
)(58
.................................................. 2011 /
.1
.2
.
.3
( )
( .
.4
.
.5
.
.6
) .(Unaudited
:
.1 " "
.2009
.2 " "
.2006
.3 " /
" -.2008
)(59
.................................................. 2011 /
.4 " "
- .2007
.5 )" (IFAC
"
.2007
.6 " "
- .2007 :
.7 " "
.2009
:
1. Arens. Alvin, Randal Eldor, and Mark Beasley, "Auditing and
Assurance Services an Integrated Approach" 9th Ed. Prentice Hall, U.
S. A, 2003.
2. Boynton, William, Raymond, and Kell, "Modern Auditing" 7th Ed.
John Wiley & Sons. U. S. A. 2001.
3. International Accounting Standard Board: http: // iasb. Org. IAS1.
4. International Accounting Standard Board: http:// iasb. Org. IAS34.
5. Kontrath. Larry, "Auditing a Risk Analysis Approach" 5th. Edition,
South Western. U. S. A. 2002.
6. Messier. William, Steven Glover, and Douglan Prawitt, "Auditing and
Assurance Services" MC. Graw- Hill, Irwin, U.S.A. 2008.
..........................................................................
........................................................
..........................
)(60