 ‫א‬‫א‬‫א‬

ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬


‫א‬‫א‬‫א‬

٢٤٧
  ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬    ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

‫א‬???‫א‬‫א‬‫א‬?‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬
 K‫א‬

‫א‬‫א‬‫א‬‫א‬      
    ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ‫א‬    ، ‫א‬  ‫א‬  ‫א‬ ‫א‬  
‫א‬ ‫א‬  ‫א‬ ‫א‬  K  ‫א‬     
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬   ،‫א‬
    ‫א‬ ‫א‬   ‫א‬   K‫א‬  ‫א‬ ‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬‫א‬  E‫א‬F ‫א‬  ‫א‬ ‫א‬‫א‬    
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ، ‫א‬
‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬
 ،‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬  ،‫א‬‫א‬   ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬ •
    ٢٤٧  
  ‫א‬‫א‬‫א‬  


،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬‫א‬‫א‬‫א‬ •
  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٤W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

-١-
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
 Definition of Auditing‫א‬‫א‬
 ‫א‬   ‫א‬‫א‬  ‫א‬       ‫א‬‫א‬
F‫א‬‫א‬‫א‬   ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K١‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬        ،    ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 F ‫א‬      ‫א‬‫א‬  ‫א‬  ، ‫א‬‫א‬  ‫א‬
 ‫א‬ ‫א‬ E‫א‬ ، ‫א‬ ، ‫א‬‫א‬ F ‫א‬ ‫א‬ E‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K

 ‫א‬ ‫א‬‫א‬     ، ‫א‬‫א‬  ‫א‬   ‫א‬
‫א‬‫א‬ K‫א‬،،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬ ،  ٨٠٠{٠٠٠  ‫א‬  ‫א‬ ‫א‬   ‫א‬‫א‬   
‫א‬،، ‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬K‫א‬،
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬   ‫א‬ ‫א‬‫א‬
  K‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬    
‫א‬، ٨٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
 K٢‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


١
A Statement of Basic Auditing Concepts, Florida: American Accounting Association, ١٩٧٣.
 K‫א‬‫א‬‫א‬‫א‬ ٢
-٢-
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ 

    ‫א‬    ‫א‬ ‫א‬ ، ‫א‬ ‫א‬‫א‬ ‫א‬   
‫א‬،‫א‬‫א‬،‫א‬،‫א‬،‫א‬،‫א‬F‫א‬‫א‬
KE‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

The Structure of Audit Theory٣‫א‬‫א‬


‫א‬ ‫א‬‫א‬   ، ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬E١F‫א‬

 
‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬


 ‫א‬‫א‬WE١F


 WPostulates‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
 K‫א‬‫א‬‫א‬‫א‬ K٤
 K‫א‬‫א‬‫א‬ K٥
 K‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬‫ א‬K٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K٧
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K٨


 K٥٣J ٥١،?‫א‬‫א‬‫א‬‫?א‬،١٤٠٩،‫א‬،‫א‬‫א‬٣
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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 :Concepts ‫א‬
    ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  
 W‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫ א‬K١
 K‫א‬‫א‬‫א‬‫ א‬K٢
 K‫א‬ K٣
 K‫א‬‫א‬‫ א‬K٤
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 :Standards ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬J ٣‫א‬‫א‬‫א‬J ٢J ١
 K‫א‬‫א‬‫א‬
 :Objectives ‫א‬‫א‬
   ،  ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬
‫א‬    ‫א‬   ‫א‬ W‫א‬  ‫א‬ ‫א‬‫א‬   ‫• א‬
K‫א‬‫א‬
 ‫א‬  ‫א‬ ‫א‬   ‫א‬ W‫א‬ ‫א‬    ‫• א‬
KE‫א‬‫א‬F‫א‬
  ‫א‬‫א‬W‫א‬‫• א‬
K
     ،   ‫א‬   ‫א‬ W‫א‬  ‫• א‬
K‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

K‫א‬‫א‬‫ א‬W‫א‬‫• א‬
،‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬    ‫א‬ W‫א‬ ‫א‬ ‫א‬  ‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 :Procedures‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬ 
 ‫א‬  K     ‫א‬‫א‬   ‫א‬ ‫א‬‫א‬‫א‬  ، ‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 Relationship between Auditing & Accounting ‫א‬‫א‬‫א‬‫א‬
E١F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
        ‫א‬ ‫א‬ ،  ‫א‬  ‫א‬ ‫א‬‫א‬ 
‫א‬K‫א‬،
   ،    ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬   ‫א‬‫א‬
     ‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬
 KE٢F‫א‬‫א‬



-٦-
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
YB

YBÐ


 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬WE٢F

 The Role of External Auditing ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬  ‫א‬ ‫א‬  ‫א‬ K‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬E‫א‬F‫א‬
‫א‬  ،   ‫א‬ ‫א‬ ‫א‬ ‫א‬     
 ‫א‬ ‫א‬‫א‬            ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬،‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
J ‫א‬E‫א‬‫א‬F‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬   ‫א‬ ‫א‬‫א‬  ‫א‬   K‫א‬ ‫א‬
 K٤‫א‬‫א‬‫א‬

 K١٣٨٥‫א‬‫א‬،‫א‬‫א‬٤
-٧-
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

Auditor Legal Liability ‫א‬‫א‬‫א‬

،‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬F    ‫א‬‫א‬  K‫א‬    
‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬   ‫א‬‫א‬،‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬K‫א‬

 Limitations of an Audit ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،   ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
  ‫א‬‫א‬   K  ‫א‬  ‫א‬    ‫א‬‫א‬  
 ‫א‬‫א‬ K     ‫א‬      ‫א‬ 
    ‫א‬‫א‬   K‫א‬   ‫א‬ ‫א‬   ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬K‫א‬
   K‫א‬ ‫א‬   ‫א‬       ‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K،‫א‬
Types of Audits ‫א‬‫א‬‫א‬
 WK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Complete & Partial Audits‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬   ‫א‬   K ‫א‬‫א‬  ‫א‬ ، ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬
Compulsory & Optional Audits ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬E   F
 ‫א‬ ‫א‬  K    ‫א‬ ‫א‬    ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬    ‫א‬  ‫א‬   ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬


-٩-
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

Continuous & Final Audits ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٥‫א‬‫א‬‫א‬

 K١٤٠٠،?‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫?א‬،K١٤١١،?‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫?א‬،‫א‬٥
- ١٠ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 E١F

W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L١
 K‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬‫א‬‫א‬‫א‬

 J W‫א‬‫א‬‫א‬W٢L١
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
 K‫א‬‫א‬‫ א‬J 
K‫א‬‫א‬‫ א‬J 
 K‫א‬‫א‬ J 
KH J 

KKKKKKKK‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬‫א‬ J 
 K‫א‬ J 
 K‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬ J 
 W‫א‬‫א‬‫א‬ K٣
 K J 
 K‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫ א‬J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
KH J 

 :‫א‬‫א‬‫א‬‫א‬ K٥
 K‫א‬‫א‬ J 
K‫א‬‫א‬‫א‬‫ א‬J 
 K‫א‬‫ א‬J 
 K J 

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٨W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

- ١٣ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 
     ‫א‬    ‫א‬ ‫א‬   ‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬         ‫א‬   ‫א‬‫א‬ 
‫א‬‫א‬،‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬K٦‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Auditing Standards٧‫א‬‫א‬

 KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W٢‫א‬‫א‬‫א‬‫א‬

   ‫א‬ 

‫א‬ ‫א‬‫א‬

 ‫א‬
‫א‬ ‫א‬‫א‬
 ‫א‬ ‫א‬
‫א‬  ‫א‬
‫א‬
  ‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬


 ‫א‬‫א‬‫א‬WE٢F

KJ ١٤١٢‫–א‬‫א‬‫א‬‫א‬،١٤٠٦‫א‬‫א‬‫א‬‫א‬‫א‬٦
 K١٤١٥‫א‬‫א‬‫א‬‫א‬
،١٤٠٦،?‫א‬‫א‬?‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ٧
?‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٢،
- ١٤ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 The General Standards‫א‬‫א‬



 WAdequate Professional Qualification‫א‬‫א‬‫א‬ K١

‫א‬ ‫א‬  
      ‫א‬ ‫א‬   ‫א‬‫א‬  
 W‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  •
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  •
‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬     ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬
 WObjectivity and Independence ‫א‬‫א‬‫א‬ K٢
‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬      ‫א‬  ‫א‬‫א‬  
،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 ، ‫א‬      ‫א‬    ‫א‬‫א‬   •
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬ ‫א‬‫א‬    ‫א‬    ‫א‬‫א‬   •
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  •
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  •
 K‫א‬
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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 WDue Professional Care‫א‬‫א‬‫א‬ K٣

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬
   ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬   •
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬  •
K
‫א‬   ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬   •
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K
Standards of Field Work‫א‬‫א‬‫א‬
 WPlanning‫א‬ K١
‫א‬‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬    ‫א‬ ‫א‬‫א‬  K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
W‫א‬‫א‬‫א‬‫א‬ ƒ
‫א‬‫א‬ ‫א‬‫א‬‫ א‬K١
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
 K‫א‬‫א‬

- ١٦ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ƒ
 K‫א‬‫א‬ K١
 K‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬‫א‬‫א‬،‫א‬ K٣
 K‫א‬‫א‬‫א‬‫א‬ K٤
KE‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬F‫א‬‫א‬‫א‬‫ א‬K٥
 W‫א‬‫א‬‫א‬ ƒ
K‫א‬‫א‬‫א‬‫א‬ K١
 K‫א‬ K٢
K‫א‬‫א‬‫א‬‫א‬ K٣
W‫א‬‫א‬‫א‬‫א‬ ƒ
 K‫א‬ K١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٢

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 WAudit Program ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 WSupervision & Documentation‫א‬‫א‬ K٢

‫א‬  ‫א‬ ‫א‬‫א‬      ،    ‫א‬ 
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 W‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 ، ‫א‬    ‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬‫א‬   •
 K‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬      ‫א‬‫א‬ ‫א‬‫א‬   •
W‫א‬
 K‫א‬ K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬ K٣
K‫א‬‫ א‬K٤

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ •
‫א‬ ‫א‬‫א‬  •
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K

 W‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬‫א‬‫א‬
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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬،‫א‬،‫א‬‫א‬ ‫א‬،‫א‬‫א‬ K

 K‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫א‬‫ א‬.١
 ‫א‬‫א‬‫א‬‫א‬،
  ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬   W ‫א‬ ‫ א‬.٢
 ‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ •
W‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬‫א‬ ‫א‬‫א‬ K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬ K٣
 K‫א‬‫א‬‫א‬ K٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
KKKKKK‫א‬‫א‬‫א‬ K٦

 K‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬ •
   ، ‫א‬   ‫א‬ ‫א‬    •
K
 K‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 WAudit Evidence ‫א‬‫א‬‫א‬ K٣



‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  •
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬ •
 ‫؟‬‫א‬‫א‬ K١
 ‫؟‬‫א‬‫א‬ K٢
 ‫؟‬ K٣
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 ‫؟‬‫א‬‫א‬‫א‬‫א‬ K٣
 ‫؟‬ K٤
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
  ‫א‬ ‫א‬   ‫א‬        K٦
‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ƒ
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬   –‫א‬ ‫א‬ ‫א‬ ‫א‬   
 K‫א‬‫א‬ ‫א‬‫א‬J ‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

E‫א‬‫א‬F‫א‬ ‫א‬‫א‬ ƒ
   ‫א‬ ‫א‬     ‫א‬ ‫א‬‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ƒ
 K‫א‬‫א‬‫א‬
 ‫א‬    ‫א‬‫א‬   ، ‫א‬ ‫א‬ ‫א‬  ƒ
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١
 K‫א‬‫א‬‫א‬‫ א‬K٢
 K‫א‬‫א‬‫א‬‫ א‬K٣
   ‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬‫א‬ ‫א‬ ‫א‬ ƒ
‫א‬ ‫א‬‫א‬ ‫א‬        
 K
 ‫א‬‫א‬ ‫א‬  ƒ
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬  ‫א‬ ƒ
 K
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ƒ
‫א‬      ‫א‬ ‫א‬‫א‬    ‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬
  : Reporting‫א‬
 W‫א‬ K١
 K‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  


 W‫א‬‫א‬ K٢
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K 
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K 
 W‫א‬‫ א‬K٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬       ‫א‬ ‫א‬   J 
  ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬
 ‫א‬  ‫א‬ ‫א‬   ‫א‬  ، ‫א‬
‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬ 
 K‫א‬
 K‫א‬‫א‬‫א‬ J 
 W‫א‬ K٤
‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
FKKKKKKKK‫א‬ ‫א‬‫א‬
 KEKKKKKKKK‫א‬
 

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

     K   ‫א‬  ‫א‬    ‫א‬‫א‬  K٥
E٣FF  ‫א‬ ‫א‬‫א‬‫א‬‫א‬
WE‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬ ‫א‬
 ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬
‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬WE٣F

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 W‫א‬ K٦
‫א‬ ‫א‬       ‫א‬‫א‬ ‫א‬     ƒ
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ƒ
‫א‬ ‫א‬  ‫א‬       ‫א‬‫א‬   ƒ
‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫ א‬K٧
K‫א‬‫א‬‫א‬‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 Code of Professional Conduct ٨‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K٩ KKKK ‫א‬   ‫א‬  ‫א‬KKKK   K‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
 K١٠‹‹‫א‬‫א‬‫א‬‫א‬W‫א‬››‫א‬
:Principles ‫א‬
 W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬   ‫א‬‫א‬  KResponsibility ‫ א‬J ١
 K‫א‬
 ‫א‬  ‫א‬  ‫א‬‫א‬   KThe Public Interest ‫א‬  J ٢
K‫א‬،‫א‬
‫א‬‫א‬ KIntegrity ‫א‬‫ א‬J ٣
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤١٥،?‫א‬‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨
٩
K‫א‬١٥٢‫א‬
 K‫א‬١٠
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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

  ‫א‬‫א‬   KObjectivity & Independence  ‫א‬ ‫ א‬J ٤
K‫א‬
K‫א‬
‫א‬     ‫א‬‫א‬   KDue Care  ‫א‬‫א‬ ‫א‬ ‫ א‬J ٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬   KScope & Nature of Services  ‫א‬   J ٦
K‫א‬‫א‬‫א‬‫א‬‫א‬
 :Rules‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬
‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬  KIndependence ‫ א‬J ١
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
‫א‬      ‫א‬‫א‬   KIntegrity ‫א‬ ‫ א‬J ٢
K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬KCompliance with Standards‫א‬‫ א‬J ٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬   KGeneral Standards ‫א‬ ‫ א‬J ٤
K‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬  ‫א‬‫א‬   KAccounting Principles  ‫א‬  J ٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ KZakat & Tax Services‫א‬‫א‬ J ٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬KConfidentiality ‫ א‬J ٧
K‫א‬‫א‬‫א‬‫א‬

- ٢٥ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬ ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬    KFees ‫ א‬J ٨
K‫א‬‫א‬‫א‬
‫א‬   ‫א‬‫א‬   KCompetition in Fees ‫א‬  ‫ א‬J ٩
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ KAct Discreditable‫א‬‫ א‬J ١٠
K‫א‬
  ‫א‬  ‫א‬   KCommissions ‫ א‬J ١١
      ،‫א‬‫א‬      ‫א‬ 
K‫א‬‫א‬
 ‫א‬      ‫א‬ ‫א‬  K‫א‬ ‫א‬ ‫א‬ J ١٢
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
F‫א‬‫א‬‫א‬،‫א‬‫א‬E‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬
K‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 E٢F
 W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L٢
‫א‬‫א‬‫א‬،،‫א‬‫א‬EF K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬EF .٢
‫א‬‫א‬‫א‬‫א‬EF K٣
K
 K‫א‬‫א‬‫א‬EF K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬W٢L٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ J 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬‫א‬J K‫א‬‫א‬J 
K‫א‬‫א‬‫א‬‫א‬J 
 KJ 

- ٢٧ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  


W‫א‬‫א‬‫א‬‫א‬ K٣
K‫א‬‫א‬ K 
 K‫א‬‫א‬ K
‫א‬‫א‬‫א‬
 ‫א‬‫א‬ K
 K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
 W‫א‬‫א‬
K‫א‬‫א‬ K 
 K‫א‬ K 
 K‫א‬‫א‬ K 
 KH K 

:‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬
 KHJ 

- ٢٨ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 ‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٤W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬




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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬
  ‫א‬   KE‫א‬‫א‬ ‫א‬   F ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬    ، ‫א‬    ‫א‬  ‫א‬    ‫א‬
 K‫א‬‫א‬K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬  K  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬       ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K
Types of Audit Evidence ١١‫א‬‫א‬

Physical Examination ‫א‬‫א‬‫א‬‫א‬‫ א‬K١
‫א‬ K‫א‬‫א‬‫א‬‫א‬
K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬ ، ‫א‬ ، ‫א‬    ‫א‬  ‫א‬   
  ‫א‬  ‫א‬ ‫א‬‫א‬     K‫א‬ ، ‫א‬ ، ‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬،‫א‬

‫א‬‫?א‬،K١٤١١،?‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫?א‬،‫א‬‫א‬١١
 K١٤٠٩،?‫א‬‫א‬
- ٣٠ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  


،‫א‬‫א‬‫א‬‫א‬
  K           ‫ א‬ 
‫א‬، ‫א‬‫א‬
 ‫א‬ ‫א‬    ‫א‬ ‫א‬  ‫א‬  K ‫א‬ 
 K‫א‬‫א‬
Documentary Evidences ‫א‬‫א‬‫ א‬K٢
  K‫א‬   ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬
‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬K‫א‬‫א‬،
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬K‫א‬
 W‫א‬‫א‬ K‫א‬‫א‬
،‫א‬،‫א‬‫א‬، ‫א‬ ‫א‬‫א‬‫א‬‫ א‬J 
 K‫א‬
،‫א‬،‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫ א‬J 
 K‫א‬
  ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬      ‫א‬    ‫א‬ ‫א‬‫א‬   K‫א‬
 K‫א‬‫א‬
Satisfactory Internal Control ‫א‬‫א‬ K٣
‫א‬     ، ‫א‬    ‫א‬  ‫א‬‫א‬    
‫א‬‫א‬K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬ ‫א‬  ‫א‬   ‫א‬‫א‬ ‫א‬    ،
‫א‬،K‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

  K    ‫א‬  ‫א‬   ،  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Formal Statements by Company   ‫א‬ ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬‫ א‬K٤
Officers
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬   K   ‫א‬‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬   ‫א‬‫א‬ ‫א‬    K‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬
Statements by Third Parties ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬،‫א‬‫א‬
 Calculations by the Auditor ‫א‬‫א‬‫א‬‫א‬‫ א‬K٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ،   ‫א‬ ‫א‬   ‫א‬‫א‬   K‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬

 Scanning & Analytical Review ‫א‬‫א‬‫ א‬K٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
F ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬   K‫א‬   ‫א‬ 
‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 

 Audit Techniques ١٢‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬    K‫א‬   ‫א‬‫א‬  ‫א‬ ‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 

 Physical Examination‫א‬‫ א‬.١

  ‫א‬‫א‬  KE F   ‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬    K‫א‬ ‫א‬     ‫א‬ ‫א‬  ‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،


 Inspection ‫א‬‫ א‬.٢

‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬     ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬   K ‫א‬ 
‫א‬‫א‬‫א‬K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬     ‫א‬‫א‬    ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬  ،‫א‬،‫א‬‫א‬
 K
 

‫א‬‫?א‬،K١٤١١،?‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫?א‬،‫א‬‫א‬١٢
 K١٤٠٩،?‫א‬‫א‬
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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

Inquiry ‫א‬‫א‬ .٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Confirmation ‫א‬ .٤
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬


 E‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬F .٥

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 E٣F

 W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .١
 K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٣
K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬EF .٤
K‫א‬‫א‬‫א‬‫א‬‫א‬EF .٥
W‫א‬‫א‬‫א‬W٢L٣
W‫א‬‫א‬‫א‬‫א‬‫ א‬.١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J K‫א‬J 
 KHJ K‫א‬‫א‬‫א‬‫א‬J 
 W‫א‬‫א‬ .٢
 KHJ K‫א‬‫א‬–K‫א‬J K‫א‬‫א‬J 
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ .٣

K‫א‬‫א‬‫א‬J  K‫א‬J 

 K J ‫א‬J 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ .٤
 K‫א‬‫א‬‫א‬J K‫א‬‫א‬J 
 KHJ K‫א‬J 
 W‫א‬ .٥
K‫א‬‫א‬‫א‬‫א‬J K‫א‬‫א‬‫א‬J 
 KJ K‫א‬‫א‬‫א‬‫א‬J 

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
K‫א‬‫א‬‫א‬




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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬، ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬ ‫א‬
   ‫א‬      ‫א‬‫א‬   ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K?‫?א‬‫א‬
 ‫א‬‫א‬


 K‫א‬‫א‬‫א‬‫א‬WSample‫א‬
 K‫א‬‫א‬WSampling‫א‬
 K‫א‬‫א‬‫א‬‫א‬WSampling Method‫א‬
‫א‬K‫א‬‫א‬WPopulation ‫א‬
 K‫א‬
‫א‬‫א‬K‫א‬‫א‬WSampling Unit ‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 Sampling Techniques‫א‬‫א‬
?Judgmental  ‫א‬ ‫?א‬ ‫א‬ ‫א‬  K‫א‬‫א‬    
Sampling

   K ‫א‬‫א‬ ‫א‬      ‫א‬‫א‬   
K  ‫א‬ ‫א‬    ،  ‫א‬   ‫א‬   
‫א‬‫א‬‫א‬‫א‬‫א‬ ١٣
 K   ‫א‬ ‫א‬  ‫א‬         ، 
 K‫א‬‫א‬‫א‬

   ‫א‬ ‫א‬   ?Statistical Sampling ‫א‬ ‫?א‬ ‫א‬ ‫א‬
K‫א‬‫א‬‫א‬‫א‬ ١٤‫א‬
‫א‬K‫א‬ ‫א‬
‫א‬   ، ‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Risks Associated with Sampling in Auditing ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

  ٪١٠٠        ‫א‬‫א‬  ‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬F‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬     ،E ‫א‬  ‫א‬ ‫א‬
 K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K?‫א‬?‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 K١٤١١،،?‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬?‫א‬‫א‬‫א‬١٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٤
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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 ١٥
‫א‬‫א‬‫א‬
EDP Systems in Auditing
‫א‬  ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬ ‫א‬
    ، ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬     ‫א‬ ‫א‬ 
‫א‬    ‫א‬‫א‬    K‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
‫א‬  ،‫א‬  ‫א‬ ‫א‬    ‫א‬    ‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


 Environmental Characteristics ١٦‫א‬
‫א‬    ‫א‬‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬     ‫• א‬
K‫א‬
‫א‬    EF    ‫א‬  ‫א‬   •
 K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬   ‫א‬  ‫א‬  ‫א‬ ‫א‬     •
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬


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EDP ( Electronic Data Processing ).
،K١٩٩٧،‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫?א‬‫א‬‫א‬١٦
 K١٤٠٩،?‫א‬‫א‬‫א‬‫?א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

١٧
Risks Associated with EDP Systems  ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬
‫א‬   ،   ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬  ‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬    ‫א‬  ‫א‬‫א‬   •
K‫א‬‫א‬‫א‬،‫א‬
    ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬‫א‬ •
 K‫א‬‫א‬
EDP Accounting Control Procedures ١٨‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KGeneral Controls  ‫א‬‫א‬ J ١
W،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫• א‬
K‫א‬،‫א‬‫• א‬
‫א‬KApplication Controls ‫א‬‫א‬ J ٢
W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬ •

،K١٩٩٧،‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫?א‬‫א‬‫א‬١٧
 K١٤٠٩،?‫א‬‫א‬‫א‬‫?א‬
 K١٤٠٩،?‫א‬‫א‬‫א‬?،‫א‬K١٤٠٩،?‫א‬‫א‬‫א‬‫?א‬،١٨

- ٤٠ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 K‫א‬‫א‬
‫א‬K‫א‬ •
K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬K‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬
 ١٩‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬  ‫א‬‫א‬     ‫א‬‫א‬
 W‫א‬
 WAuditing Around the Computer ‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬   ‫א‬ K ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 WAuditing Through the Computer ‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬  ‫א‬ ‫א‬     ‫א‬   ‫א‬ ‫א‬‫א‬ 
 K‫א‬K‫א‬

 WAuditing without using the Computer‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬ 
K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K


 K١٤٠٩،?‫א‬‫א‬‫א‬?،‫א‬١٩
- ٤١ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

E٤F
 W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L٤

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .١
 K‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬E F .٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬E F .٥

 W‫א‬‫א‬‫א‬W٢L٤
 KKKK‫א‬‫א‬‫א‬ .١
K‫א‬‫א‬‫א‬‫א‬J 
K‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬J 
 KJ 

 W‫א‬ .٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬J 
 K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫א‬EF‫א‬‫א‬ J 
K‫א‬
 K‫א‬ J 

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ .٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬
 KHJ 

 W‫א‬‫א‬‫א‬ .٤
 K‫א‬‫א‬J 
K‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
K‫א‬J 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ .٥
 W
K‫א‬‫א‬‫א‬‫א‬J 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬،‫א‬‫א‬J 
،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬

،‫א‬     ،‫א‬‫א‬  ‫א‬ ‫א‬   W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

- ٤٣ -
  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٢
 ‫א‬‫א‬  ٢٤٧  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  


 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •


 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

- ٤٤ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 


‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
   ، ‫א‬ ‫א‬ ‫א‬ ‫א‬      ‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K

Internal Control ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،  ‫א‬  ‫א‬ ‫א‬   ‫א‬ ،   ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫ א‬J ١
K‫א‬‫א‬‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Accounting Controls‫א‬‫ א‬-١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬  ‫א‬   ، ‫א‬  ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

Administrative Controls ‫א‬‫א‬‫א‬ -٢

     ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ 
‫א‬ K‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬‫א‬    ‫א‬  ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬  ، ‫א‬     ‫א‬‫א‬ ‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬
‫א‬ ،‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ J   J   ، ‫א‬ ‫ א‬J ١
 K،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬
، ‫א‬ ‫א‬‫א‬ ، ‫א‬‫א‬  J ‫א‬   J   ، ‫א‬‫א‬ ‫ א‬J ٢
 K‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
  ‫א‬     ‫א‬  ‫א‬  J ١
،‫א‬‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
، E‫א‬  F ‫א‬ ‫א‬‫א‬‫א‬   ‫א‬  K ‫א‬ 
KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬K‫א‬ J ٤

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 
 K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬  ‫א‬ ‫א‬‫א‬    ، ‫א‬ ‫א‬   
  ‫א‬ ‫א‬ ‫א‬      K‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬   ، ‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬‫א‬ ‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬
‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬    K ‫א‬‫א‬ ‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬
 ٢٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
،‫א‬،‫א‬،‫א‬،‫א‬، ‫א‬‫א‬‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 K٣٧٣J ٣٧٢،?‫א‬‫א‬‫א‬‫?א‬،١٤٠٩،‫א‬،٢٠
- ٤٧ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

E٥F

 W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L٥
 K‫א‬‫א‬‫א‬EF K١
K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 ‫א‬،‫א‬
 K‫א‬‫א‬
W‫א‬‫א‬‫א‬W٢L٥
 W‫א‬‫א‬‫א‬‫ א‬K١
 K‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 KHJ 
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 KHHJ K‫א‬J K‫א‬J K‫א‬‫א‬J 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
K‫א‬‫א‬J K‫א‬‫א‬‫א‬J 
KJ K‫א‬‫א‬‫ א‬J 
 W‫א‬‫א‬‫א‬‫א‬ K٤
 K‫א‬‫א‬‫א‬J KJ 
 KJ K‫א‬J 

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 W‫א‬‫א‬‫א‬ K٥
 K‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 KJ 

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬



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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 Internal Auditing ‫א‬‫א‬‫א‬‫א‬

‫א‬    ‫א‬   ‫א‬ ‫א‬   ‫א‬‫א‬ ‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٢١‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬   K‫א‬   
 W‫א‬
‫א‬،‫א‬KProtective Services •
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬KEvaluative Services •
K‫א‬‫א‬
‫א‬ ‫א‬   ‫א‬‫א‬  KDevelopmental Services   •
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 K١٩٨٩،?‫א‬‫א‬‫א‬‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬٢١
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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 ٢٢‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 Internal Financial Auditing‫א‬‫א‬‫א‬‫א‬‫א‬ -١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Internal Management (Operational)AuditingE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬   ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬ ‫א‬      ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ 
،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
،‫א‬،،،‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬
 ٢٣‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬   ،  ‫א‬  ‫א‬‫א‬ ، ‫א‬   ،
‫א‬       ‫א‬‫א‬ ‫א‬‫א‬     K‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬?،‫א‬٢٢
 K١٩٨٥
،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢٣
 K١٩٨٩،‫א‬‫א‬‫א‬،‫א‬‫א‬،
- ٥٢ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬     ‫א‬      
 K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬  K‫א‬  •
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬  ، ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬  K‫א‬ ‫• א‬
K‫א‬،‫א‬،‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫• א‬
 ‫א‬  ‫א‬ ‫א‬‫א‬   ،   ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ،   ‫א‬ ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬‫א‬   K‫• א‬
K‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬        ‫א‬   ‫• א‬
 K‫א‬
‫א‬‫א‬      ‫א‬     ‫א‬   ‫• א‬
 K

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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

E٦F
 W‫א‬‫א‬ExF‫א‬‫א‬E√F١L٦

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬EF K١
 K‫א‬ ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥


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  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 W‫א‬‫א‬‫א‬W٢L٦
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١
 KJ KJ 
 KJ KJ 
 W‫א‬ K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬J 
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬J 
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬J 
 KJ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
K‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬‫א‬‫א‬‫א‬J 
K‫א‬‫א‬‫א‬‫א‬
 K‫א‬J 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬KJ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
 KHJ 

- ٥٥ -
  ‫א‬‫א‬  ٢٤٧  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
     

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
 K‫א‬‫א‬‫א‬ J 
K‫א‬‫ א‬J 

 K‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K J 

- ٥٦ -
   ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ‫א‬
 E‫א‬‫א‬F‫א‬‫א‬

 W‫א‬‫א‬

√ -١
√ -٢
x -٣
x -٤
√ -٥
 W‫א‬‫א‬

 W


  J ١
 J ٢
 J ٣
 J ٤
 J ٥
E‫א‬‫א‬F‫א‬‫א‬
W‫א‬‫א‬

x -١
√ -٢
x -٣
x -٤
√ -٥
W‫א‬‫א‬
 W
  -١
 -٢

-٥٧-
   ٢٤٧  
  ‫א‬‫א‬‫א‬  
     

 -٣
 -٤
 -٥

E‫א‬‫א‬F‫א‬‫א‬

W‫א‬‫א‬

x -١
√ -٢
x -٣
x -٤
x -٥
W‫א‬‫א‬

 W

  -١
 -٢
 -٣
 -٤
 -٥

- ٥٨ -
   ٢٤٧  
  ‫א‬‫א‬‫א‬  
     

E‫א‬‫א‬‫א‬F‫א‬‫א‬

 W‫א‬‫א‬

√ -١
√ -٢
√ -٣
√ -٤
x -٥
W‫א‬‫א‬

 W

  -١
 -٢
 -٣
 -٤
 -٥

- ٥٩ -
   ٢٤٧  
  ‫א‬‫א‬‫א‬  
     

E‫א‬‫א‬F‫א‬‫א‬

W‫א‬‫א‬

√ -١
√ -٢
x -٣
√ -٤
√ -٥
W‫א‬‫א‬

 W

  -١
 -٢
 -٣
 -٤
 -٥
E‫א‬‫א‬F‫א‬‫א‬

W‫א‬‫א‬

 x -١
x -٢
√ -٣
√ -٤
x -٥

- ٦٠ -
   ٢٤٧  
  ‫א‬‫א‬‫א‬  
     


W‫א‬‫א‬
 W
  -١
 -٢
 -٣
 -٤
‫ د‬-٥

- ٦١ -
  ‫א‬‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ‫א‬

،‫א‬‫א‬،‫א‬W‫א‬‫א‬‫א‬،،‫א‬ ƒ
 K١٤٠٩
‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،،،، ƒ
 K١٤٠٩،
 K١٤٠٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬،، ƒ
 K١٤١١،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬،، ƒ
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،، ƒ
 K١٩٨٥،٢٦٨J ٢٠٣،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬
 K١٩٨٩،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫ƒ א‬
،‫א‬‫א‬‫א‬،،‫א‬‫א‬K، ƒ
 K١٩٨٩
K١٤١٥،‫א‬‫א‬،‫א‬‫א‬‫ƒ א‬
 K‫؟؟؟؟‬١٤،‫א‬‫א‬،‫א‬‫א‬‫ƒ א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫ƒ א‬
 K١٩٩٧
K١٣٨٥،‫א‬‫א‬،‫א‬‫א‬ ƒ
K١٤٠٦،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬ ƒ

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  ‫א‬‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ‫א‬



American Accounting Association, A Statement of Basic Auditing Concepts, Florida,
-١٩٧٣.

- Champlain, J. Auditing Information Systems, John Wiley & Sons, Inc. ١٩٩٨.

- Taylor, D. & William, G. Auditing: Integrated Concepts and Procedures, John Wiley
& Sons,
Inc. ١٩٩٤.

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 ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ‫א‬
Auditing  ‫א‬‫א‬

Audit Theory  ‫א‬‫א‬

Postulates  ‫א‬
Concepts  ‫א‬
Standards  ‫א‬
Objectives  ‫א‬‫א‬
Procedures  ‫א‬‫א‬‫א‬
External Auditing  ‫א‬‫א‬‫א‬
Auditor Legal Liability  ‫א‬‫א‬‫א‬
Limitations of an Audit  ‫א‬‫א‬‫א‬
Types of Audits  ‫א‬‫א‬‫א‬
Complete & Partial Audits  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Compulsory & Optional ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Audits
Continuous & Final Audits  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Auditing Standards  ‫א‬‫א‬
The General Standards  ‫א‬‫א‬
Adequate Professional  ‫א‬‫א‬‫א‬
Qualification
Objectivity & Independence  ‫א‬‫א‬
Due Professional Care  ‫א‬‫א‬‫א‬
Standards of Field Work  ‫א‬‫א‬‫א‬
Planning  ‫א‬
Audit Program  ‫א‬‫א‬
Supervision & Documentation  ‫א‬‫א‬
Audit Evidence  ‫א‬‫א‬‫א‬
- ٦٤ -
 ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


Reporting  ‫א‬
Code of Professional Conduct  ‫א‬‫א‬‫א‬
Principles  ‫א‬
Responsibility  ‫א‬
The Public Interest  ‫א‬
Integrity  ‫א‬‫א‬
Objectivity & Independence  ‫א‬‫א‬
Scope & Nature of Services  ‫א‬
Rules  ‫א‬‫א‬
Compliance with Standards  ‫א‬‫א‬
Accounting Principles  ‫א‬
Zakat & Tax Services  ‫א‬‫א‬
Confidentiality  ‫א‬
Fees  ‫א‬
.Competition in Fees  ‫א‬‫א‬

Act Discreditable  ‫א‬‫א‬

Commissions
Audit Evidence
Physical Examination
Documentary Evidences
Satisfactory Internal Control
Formal Statements by
Company Officers
Statements by Third Parties
Calculations by the Auditor
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
‫א‬‫א‬‫א‬

- ٦٥ -
 ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ‫א‬‫א‬
Scanning & Analytical  ‫א‬‫א‬‫א‬
Review
Audit Techniques  ‫א‬‫א‬
Inspection  ‫א‬‫א‬
Inquiry  ‫א‬‫א‬
Confirmation  ‫א‬
Sample  ‫א‬
Sampling  ‫א‬
Sampling Method  ‫א‬
Population  ‫א‬
Sampling Unit  ‫א‬
Sampling Techniques  ‫א‬‫א‬
Judgmental Sampling  ‫א‬‫א‬
Statistical Sampling  ‫א‬‫א‬
Risks Associated with ‫א‬‫א‬‫א‬
Sampling
 ‫א‬
EDP Systems in Auditing  ‫א‬‫א‬‫א‬
Environmental Characteristics ‫א‬
 
Risks Associated with EDP ‫א‬‫א‬‫א‬‫א‬
Systems
EDP Accounting Control ‫א‬‫א‬‫א‬
Procedures
 ‫א‬
General Controls  ‫א‬‫א‬
Application Controls  ‫א‬‫א‬
Auditing Around the  ‫א‬‫א‬‫א‬‫א‬
Computer

- ٦٦ -
 ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


Auditing Through the  ‫א‬‫א‬‫א‬‫א‬

Computer
Auditing without using the ‫א‬‫א‬‫א‬‫א‬
Computer
 ‫א‬‫א‬
Internal Control  ‫א‬‫א‬‫א‬
Accounting Controls  ‫א‬‫א‬
Administrative Controls  ‫א‬‫א‬‫א‬
Internal Auditing  ‫א‬‫א‬‫א‬‫א‬
Protective Service  
Evaluative Services  
Developmental Services  
Internal Financial Auditing  ‫א‬‫א‬‫א‬‫א‬‫א‬
Internal Management F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
(Operational) Auditing
 E‫א‬

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  ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ‫א‬‫א‬

 ٢ K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٢ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٤ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٦ K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٧ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٨ K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٨ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٩ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ١١ K K K K K K K K K K K K K K K K K K K K K K K K K K K E١F

 ١٣ K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ١٤ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ١٥ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ١٦ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٢١ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ٢٤ K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٢٤ K K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ٢٥ K K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٢٧ K K K K K K K K K K K K K K K K K K K K K K K K K K K E٢F

 ٢٩ K K K K K K K K K K K K K K ‫א‬‫א‬W‫א‬‫א‬
 ٣٠ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٣٣ K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٣٥ K K K K K K K K K K K K K K K K K K K K K K K K K K K E٣F
 ٣٦ K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
  ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ٣٧ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ٣٧ K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٣٨ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٣٨ K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٩ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٣٩ K K K K K K K K K K K K K K K K K ‫א‬
 ٤٠ K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٤٠ K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٤١ K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٤٢ K K K K K K K K K K K K K K K K K K K K K K K K K K K E٤F

 ‫א‬‫א‬

 ٤٥ K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٤٥ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٤٥ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٤٦ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٤٦ K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٤٧ K K K K K K K K K K K K K K K K K K K K K K K K K K 
 ٤٧ K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٤٧ K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٤٨ K K K K K K K K K K K K K K K K K K K K K K K K K K K E٥F

 ٥٠ K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٥١ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٥١ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٥١ K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬  ٢٤٧  
  ‫א‬‫א‬‫א‬  


 ٥٢ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥٢ K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٥٢ K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥٣ K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥٣ K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥٤ K K K K K K K K K K K K K K K K K K K K K K K K K K K E٦F
 ٥٧ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ٦٢ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٦٤ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬E‫א‬F‫א‬‫א‬

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