المراجعة وتدقيق الحسابات 1 PDF

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‫‪2009‬م – ‪1430‬هـ‬
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‫ﻫـ‬1430 /‫ﻡ‬2009 ‫ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
www.ust.edu ‫ﻳﻄﻠﺐ هﺬا اﻟﻜﺘﺎب ﻣﺒﺎﺷﺮة ﻣﻦ اﻟﺠﺎﻣﻌﺔ‬

00967/1374004/‫ت‬
00967/1471790/‫أو ﻣﻦ دار اﻟﻜﺘﺎب اﻟﺠﺎﻣﻌﻲ – ﺻﻨﻌﺎء – ت‬
E-mail : Dalkitab@yemen.net.ye
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 K‫א‬‫א‬
  ‫א‬  ،   ‫א‬ ‫א‬ ‫א‬  ‫ א‬  
 K
#sŒÎ)uρ $yγÏ=÷δr& #’n<Î) ÏM≈uΖ≈tΒF{$# (#ρ–Šxσè? βr& öΝä.ããΒù'tƒ ©!$# ¨βÎ) ®    ‫א‬ 
çµ≈sΨøΒu“ø9r& ?⎯≈|¡ΣÎ) ¨≅ä.uρ ®?KE58‫א‬F 〈 4 ÉΑô‰yèø9$$Î/ (#θßϑä3øtrB βr& Ä¨$¨Ζ9$# t⎦÷⎫t/ ΟçFôϑs3xm
y7Å¡øuΖÎ/ 4’s∀x. y7t6≈tGÏ. ù&uø%$# ∩⊇⊂∪ #·‘θà±ΨtΒ çµ9s)ù=tƒ $Y7≈tFÅ2 Ïπyϑ≈uŠÉ)ø9$# tΠöθtƒ …çµs9 ßlÍøƒéΥuρ ( ⎯ÏµÉ)ãΖãã ’Îû …çνuÈ∝¯≈sÛ
KE1413‫א‬‫א‬F〈$Y7ŠÅ¡xmy7ø‹n=tãtΠöθu‹ø9$#
   ‫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K‫א‬
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‫ﻣﺤــــــــــﺘﻮﻯ ﺍﻟﻤــــــﻘﺮﺭ‬  
‫ﺍﻟﺼﻔﺤﺔ‬ ‫ﺍﻟﻤﻮﺿــــــــــــــﻮﻉ‬
 14  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 15 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 17  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ J3
 18  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K4
 19 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K5
 ‫א‬‫א‬
 21  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K6
 25  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K7
 31  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 32  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K9
 32  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
 34  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K11
 36 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K12
 40  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 41 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 44 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K3
 46 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K4
 56  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K5  ‫א‬‫א‬
 63 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K6
 64 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K7
 64  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 65 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
…†{{{Ï¹]<íÚ‚{{{ÏÚ
 66 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K10
<5
 70  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 71  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K2
 74  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 76 KKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K4
 ‫א‬‫א‬
 77 KKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K5
 80  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K6
 80  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K7
 81  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 82 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
 82 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K10
 87  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 88  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K2
 90 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 93  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K4
 ‫א‬‫א‬‫א‬
 94  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K5
 98 KKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K6
 103 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K7
 104 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K8
 104 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
 106 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
…†{{{Ï¹]<íÚ‚{{{ÏÚ
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K11
 107
 
6
 113  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬ J1
 114 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K2
 117 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K3
 121 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K4
 124 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K5
 ‫א‬‫א‬‫א‬
 128 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K6
 132 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K7
 133 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K8
 133 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
 134 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K11
 135
 
 140  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 141  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K2
 ‫א‬‫א‬‫א‬
 154  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K4
 155  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K5
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K6
 156
 
 192  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 ‫א‬‫א‬
 212  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 214  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K4
 215  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K5
…†{{{Ï¹]<íÚ‚{{{ÏÚ
 219  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K6
<7
 224  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 226  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 ‫א‬‫א‬
 241  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 242  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K4
 244  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K5
 245  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K6
 257 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K2
 259 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K3
 263 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K4
 266 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K5
 269 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K6
‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬K7
 271
 ‫א‬‫א‬‫א‬‫א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
 274 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K8
 277 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K9
 283 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K10
 285 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K11
 286 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫ א‬‫א‬K12
 286 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K13
 287 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK14
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KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K15
 288
 
8
 292  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 293 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬.2
 295 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬ .3
 298 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬.4
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K5
 ‫א‬‫א‬‫א‬
 307
 307 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K6
 314 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K7
 321  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 322 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫ א‬‫א‬KK9
 322 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
 324 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK11
 325 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K12
 332 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K2
 ‫א‬‫א‬‫א‬
 366 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 367 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K4
 368 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K5
 369 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K6
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 14 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1
 14  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 15 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 15 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 17 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K3
 18 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K4
 19 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K5
 19 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬1.5
 19 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.5
 20 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬3.5
 20 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬4.5
 20 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬5.5
 20 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬6.5
 21 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K6
 21 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬1.6
 23 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.6
 25 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K7
 25 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.7
 26 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.7
 27 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬3.7
 28 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬4.7
 29 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬5.7
 31 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 32 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫ א‬‫א‬K9
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 32 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
 34 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K11
 36 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K12
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 W1.1
‫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 
‫א‬  ‫א‬ ‫א‬ ‫א‬ ،‫א‬‫א‬ ‫א‬   ،‫א‬‫א‬
،‫א‬،‫א‬،W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 
 
 
 
 
 
 
 
±æù]<ì‚uçÖ]
 
 
 
 
 
 
14
 W‫א‬‫א‬2.1
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W
K‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬‫א‬‫א‬ K4
K‫א‬‫א‬ K5
K‫א‬‫א‬‫א‬ K6
:‫ ﻧﺸﺄﺓ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻭﺗﻄﻮﺭﻫﺎ‬.2

 
 ‫؟‬‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬   ،   ‫א‬ ‫א‬  
 ، ‫א‬ ‫א‬  ،‫א‬ ‫א‬ ‫א‬   
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬،‫א‬
 ‫א‬‫א‬1845 ،‫א‬
‫א‬‫א‬‫א‬،1881،1880‫א‬
 ‫א‬  ،1911‫א‬1904‫א‬‫א‬1896‫א‬1882
±æù]<ì‚uçÖ]
 ،‫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
15
 E1F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬
 1845  
 1880  ‫א‬
 1881  
 1882  
 1896  
 1904  ‫א‬‫א‬
 1911  ‫א‬
 
 
 
 E1F 
   
 
 
  K‫א‬‫א‬‫א‬‫א‬K1
‫؟‬‫א‬‫א‬‫א‬K2  
 
 
  ±æù]<ì‚uçÖ]
 
 
 
 
 
16
 ‫א‬      ‫א‬ ‫א‬  ‫א‬ 
‫א‬‫א‬‫א‬ ،‫א‬‫א‬
  ، ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
   E2F   
 
 
 
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
  
 
 
 
:‫ ﻣﻔﻬﻮﻡ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ‬.3

 
‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬   ،‫א‬ ‫א‬ ‫א‬ 

‫א‬ ‫א‬    ‫א‬ ‫א‬   ،  ‫א‬ 
 FF  American Accounting Association EAAAF 
‫א‬‫א‬‫א‬‫א‬ ،  ‫א‬ 
 ‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬‫א‬   ‫א‬
‫א‬‫א‬ FF ‫א‬ KEE‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬
  ‫א‬‫א‬‫א‬ ‫א‬
±æù]<ì‚uçÖ]
‫א‬  ‫א‬ ‫א‬‫א‬    ، ‫א‬  ،‫א‬ 
   ،‫א‬   ،       ‫א‬
KEE‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
17
:‫ ﺍﻟﻔﺮﻕ ﺑﻴﻦ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‬.4
‫א‬‫א‬F‫א‬‫א‬‫א‬ ‫א‬
 E  ‫א‬‫א‬ ‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬   ‫א‬‫א‬  ،‫א‬
 ،‫א‬KKK‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬
   ،‫א‬‫א‬     ‫א‬    
 ‫א‬EConstructiveF
  ‫א‬‫א‬  .  ‫א‬ ‫א‬  ‫א‬   
‫א‬ ‫א‬‫א‬ ،‫א‬‫א‬EAnalyticalF
‫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
E2F
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬   ‫א‬   K1 ‫א‬ ‫א‬ ‫א‬   K1
±æù]<ì‚uçÖ]
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬  
   ‫א‬  ‫א‬‫א‬  ‫ א‬K2  K
K‫א‬‫א‬    ‫א‬  ‫ א‬K2
K‫א‬‫ א‬K3 K‫א‬
 K‫א‬‫א‬‫ א‬K4 K‫ א‬K3

 K‫ א‬K4
18
 
:‫ ﺍﻟﻄﻮﺍﺋﻒ ﺍﻟﺘﻲ ﺗﺴﺘﺨﺪﻡ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‬.5
 
 –‫א‬‫א‬‫א‬  J‫א‬‫א‬‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬E1F‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬
 
 
 
‫א‬‫א‬‫א‬ ‫ﺍ‬ ‫א‬
 
‫א‬
 
 ‫א‬1.5
     ،‫א‬‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬  

  ،‫א‬‫א‬‫א‬ ،‫א‬
   ‫א‬‫א‬   ‫א‬   ‫א‬  ‫א‬‫א‬  ‫א‬
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  ‫א‬ ‫א‬،

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬2K5
 ‫א‬   ‫א‬ ‫א‬     ‫א‬ ‫א‬ 
‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬   ، ‫א‬ 
19
،  ‫א‬‫א‬‫א‬ ‫א‬‫א‬،
 K‫א‬‫א‬‫א‬ ‫א‬‫א‬ 
 ‫א‬‫א‬3K5
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬     
‫א‬  ‫א‬     ‫א‬‫א‬ ‫א‬  ،‫א‬
 K،‫א‬‫א‬‫א‬،‫א‬
 ‫א‬4K5
 ‫א‬    ‫א‬  ‫א‬ ‫א‬  ‫א‬ 
  ، ‫א‬ ‫א‬ ‫א‬  ،‫א‬   ‫א‬ 
،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 ‫א‬5K5
 ‫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6K5
   ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
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 
 
 
 
 
20
 
 E4F   
 
 
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
 K‫א‬‫ א‬K1
 
K‫ א‬K2
 
 K‫א‬‫א‬‫א‬‫ א‬K3
 
 
:‫ ﺃﻫﺪﺍﻑ ﺍﻟﻤﺮﺍﺟﻌﺔ‬.6
 
 ‫א‬‫א‬‫א‬1.6
‫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  1897         ،‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬
 ،، 
±æù]<ì‚uçÖ]
‫א‬‫א‬‫א‬، ‫א‬‫א‬
 F  ‫א‬   ‫א‬‫א‬       ‫א‬
 KEBlood HoundF‫א‬EWatching DogFE‫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 ،
21
‫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‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 
   
 
 
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 
%
 
 
 
 
 
 
 
  ±æù]<ì‚uçÖ]
 
 
 
 
22
 ‫א‬‫א‬‫א‬2.6
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W 
 W،‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬ ،‫א‬‫א‬  
  ،        ‫א‬ 
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬K
‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
 K‫א‬
   ،‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   
 KEInternal ControlF‫א‬‫א‬‫א‬‫א‬
‫א‬    ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
  ‫א‬‫א‬‫א‬W
±æù]<ì‚uçÖ]
 W
‫א‬ ،‫א‬‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬  J
‫א‬‫א‬ ‫א‬‫א‬  J 
 K
 K‫א‬‫א‬‫א‬‫א‬  J
 
23
 E3F
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
 K‫א‬‫א‬K1  W‫א‬K1
K‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬K
 K
 K‫א‬K2  W‫א‬K2
 K‫א‬‫א‬‫א‬‫א‬ K
K‫א‬‫א‬‫א‬ K

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K

K3  
K‫א‬‫א‬‫א‬‫א‬
‫א‬K4  
 K‫א‬‫א‬
 
 
 
 
±æù]<ì‚uçÖ]
 
 
 
 
 
24
:‫ ﺃﻧﻮﺍﻉ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ‬.7
 
،‫א‬      ،   ‫א‬ ‫א‬ 
 ،‫א‬ ‫א‬       ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 WE4F‫א‬‫א‬‫א‬‫א‬
 4
 ‫א‬‫א‬‫א‬
 ‫א‬ K1
 
 ‫א‬K2
 ‫א‬ K1
‫א‬
 ‫א‬‫א‬ K2
 ‫א‬ K1
 ‫א‬
 ‫א‬ K2
 ‫א‬‫א‬ K1
‫א‬‫א‬
 ‫א‬ K2
 ‫א‬‫א‬ K1
 ‫א‬
 ‫א‬ K2
 
±æù]<ì‚uçÖ]
 Scope of Audit ‫א‬‫א‬1.7

W‫א‬‫א‬‫א‬
  ♦
 ♦
 
25
 
Complete Audit ‫א‬‫א‬‫א‬1.1.7
 ‫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
 KEInternal ControlF‫א‬‫א‬‫א‬
 Partial Audit‫א‬‫א‬‫א‬2.1.7
‫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
 Scan of Audit ‫א‬‫א‬‫א‬2K7
 W‫א‬‫א‬‫א‬
 ♦
 ‫♦ א‬
 Full Audit ‫א‬‫א‬‫א‬1.2.7
    ‫א‬ ‫א‬ ‫א‬   ‫א‬‫א‬   ±æù]<ì‚uçÖ]
‫א‬‫א‬ ،‫א‬  ‫א‬  ‫א‬  ،     ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
26
 ،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Test Audit‫א‬‫א‬‫א‬2.2.7
 E ‫א‬ ‫א‬ F ‫א‬    ‫א‬‫א‬  
Internal F‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
W‫א‬‫א‬EControl
 KJudgemental Sample ‫א‬،‫א‬‫ א‬ J
Statistical Samples  ‫א‬     ‫א‬ ‫ א‬ J

‫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  
F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬E
 E
  ‫א‬ ‫א‬ F ‫א‬‫א‬  ‫א‬   ‫א‬ ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬  ‫א‬
 Timing Audit ‫א‬‫א‬‫א‬3.7
 W‫א‬‫א‬‫א‬‫א‬
 ♦
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  ♦
 Final Audit ‫א‬‫א‬‫א‬1.3.7
‫א‬ ‫א‬     ،‫א‬ ‫א‬    ‫א‬‫א‬ 
   ‫א‬ ‫א‬‫א‬ ‫א‬  ،‫א‬ ‫א‬  ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
27
‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 Continous Audit ‫א‬‫א‬‫א‬2.3.7
‫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
 W‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬
 
   E6F   
 
 
 
.‫א‬‫א‬‫א‬‫ א‬ 
 
 
 Degree of Compulsion ‫א‬‫א‬‫א‬‫א‬4.7
 W‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫♦ א‬
‫א‬‫א‬‫♦ א‬
 
 
 
 
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Compulsory Audit ‫א‬‫א‬‫א‬‫ א‬1.4.7
،‫א‬  ‫א‬ ‫א‬    ‫א‬    ‫א‬ ‫א‬‫א‬ 
‫א‬ E128F‫א‬    ‫א‬   ،‫א‬  ،‫א‬‫א‬ 
  ‫א‬ ‫א‬     1925  ‫א‬    ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 Optional Audit‫א‬‫א‬‫א‬2.4.7

  ‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 K 
 ‫א‬
 Independence of Audit‫א‬‫א‬‫א‬5.7
 W‫א‬‫א‬‫א‬‫א‬
‫א‬ ♦
 ‫א‬‫א‬ ♦
 External Audit ‫א‬‫א‬‫א‬1.5.7
 ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬ 
‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬
 K
 Internal Audit ‫א‬‫א‬‫א‬‫א‬2.5.7
‫א‬‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬
 Internal Control‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
29
E6F   
 
 
 ‫א‬  
  
 EF   E F  
 ‫א‬‫א‬  ‫א‬  
 ‫א‬‫א‬  ‫א‬  
 ‫א‬‫א‬  ‫א‬  
 ‫א‬  ‫א‬‫א‬  
 ‫א‬  ‫א‬  
 
 
W ‫א‬‫א‬‫א‬  
 
 
‫؟‬‫؟‬‫א‬‫א‬  J1  
  K‫א‬‫א‬  J2
K‫א‬‫א‬‫א‬  J3  
K‫א‬‫א‬‫א‬‫א‬‫א‬  J4  
  ‫؟‬‫א‬‫א‬  J5 ?
K‫א‬‫א‬‫א‬ ‫א‬  J6  
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‫؟‬‫א‬‫א‬‫א‬‫א‬  J7  
‫؟‬‫א‬‫א‬‫א‬‫א‬  J8  
‫א‬‫א‬‫א‬  J9  
‫؟‬‫א‬‫א‬‫א‬  J10  
KKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬  J11  
 
30
:‫ ﺍﻟﺨﻼﺻﺔ‬.8
   
 ،‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
   EF     ‫؟‬     ‫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  
،‫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      
‫א‬     ،    ‫א‬‫א‬ KK ‫א‬ 
 K‫א‬‫א‬ 
 
±æù]<ì‚uçÖ]
 
 
 
 
 
 
31
:‫ ﻟﻤﺤﺔ ﻣﺴﺒﻘﺔ ﻋﻦ ﺍﻟﻮﺣﺪﺓ ﺍﻟﺪﺭﺍﺳﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‬.9
 
 ،‫א‬‫א‬
،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬،‫א‬،
:‫ ﺇﺟﺎﺑﺎﺕ ﺍﻟﺘﺪﺭﻳﺒﺎﺕ‬.10
 
 E1F
K1
K1946‫א‬‫א‬‫א‬‫א‬  J
 K1987‫א‬‫א‬‫א‬   J
K1946‫א‬‫א‬‫א‬ K2
 E2F
 K‫א‬ K1
K‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬ K4
K ‫א‬ K5
 E3F
±æù]<ì‚uçÖ]
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫ א‬K1
K‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
 
 
32
 E4F
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1
‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬ ‫א‬      ‫א‬ ‫א‬   K2
‫א‬‫א‬ ‫א‬      ‫א‬   ‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬‫א‬‫א‬
 E5F
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ K1
 K‫א‬‫א‬‫א‬‫א‬
K،‫א‬‫א‬‫א‬‫א‬‫א‬ K2
 
 E6F
 
   
 ‫א‬K1  ‫א‬K1
 ‫א‬‫א‬K2  ‫א‬K2
 ‫א‬K3  ‫א‬K3
±æù]<ì‚uçÖ]
 ‫א‬‫א‬K4  ‫א‬‫א‬K4
 ‫א‬‫א‬K5  ‫א‬K5
 
 
 
 
33
:‫ ﻣﺴﺮﺩ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ‬.11
 
Complete AuditW‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
K‫א‬‫א‬‫א‬،
Partial Audit W‫א‬‫א‬‫• א‬
  ‫א‬ ‫א‬ 
 
   ‫א‬ ‫א‬   ،‫א‬ ‫א‬ ‫א‬‫א‬ 
K‫א‬‫א‬‫א‬
Full Audit W‫א‬‫א‬‫• א‬
‫א‬     ‫א‬ ‫א‬ ‫א‬   
K‫א‬‫א‬‫א‬‫א‬‫א‬
Test Audit W‫א‬‫א‬‫• א‬
‫א‬‫א‬ ،‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
Internal Audit W‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
Final - Audit W‫א‬‫א‬‫• א‬
،‫א‬     ‫א‬ ‫א‬   ‫א‬‫א‬  
K‫א‬‫א‬،‫א‬‫א‬‫א‬
Compulsory Audit W‫א‬‫א‬‫א‬‫• א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬،‫א‬‫א‬
34
Continous Audit W‫א‬‫א‬‫• א‬
  ‫א‬  ،   ‫א‬  ‫א‬ 
 K
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 External AuditW‫א‬‫א‬‫• א‬
 
‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬ 
 
K
 
Internal Audit W‫א‬‫א‬‫א‬‫• א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
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 
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:‫ ﺍﻟﻤﺮﺍﺟﻊ‬. 12
 ‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬،،،‫א‬، K1
 K2616،1982،‫א‬‫א‬،‫א‬K‫א‬‫א‬
‫א‬ ‫א‬ W ،1 ‫א‬  ‫א‬ ‫א‬ ،  ، K2
1320 J112000‫א‬
K9،1991،‫א‬‫א‬،‫א‬‫א‬، K3
 ‫א‬‫א‬‫א‬
1. 1. Cock, E, Asummary of the Principal legal Decisions
Affecting Auditors,2nd ed, P20 . 
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36
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38
 40 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1
 40 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1K1
 40 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2K1
 41 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 41 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.2
 42 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2K2
 43 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬3K2
 44 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K3
 44  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬1.3
 44  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬ 2.3
 46 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K4
 46 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.4
 48 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.4
 51 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬3.4
 51 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬4.4
 56 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K5
 56 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.5
 57 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.5
 58 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬3.5
 60 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬4.5
 62 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬5.5
 63 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K6
 64 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K7
 64 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 65 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
 66 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K10
39
‫ ﺍﻟﻤﻘﺪﻣﺔ‬.1
 
 W1.1
 >‫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     ‫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،
 
 W‫א‬‫א‬2.1
W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬ ‫א‬‫א‬‫א‬ K1
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   K2
K‫א‬
K‫א‬‫א‬ ‫א‬ K3
K‫א‬‫א‬‫א‬  K4
K‫א‬‫א‬‫א‬ K5
40
:‫ ﺗﺄﻫﻴﻞ ﻣﺮﺍﺟﻊ ﺍﻟﺤﺴﺎﺑﺎﺕ‬.2
 
 ‫א‬‫א‬1.2
‫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 
 W 
 
‫א‬    ،  ‫א‬   K1

‫א‬ ،‫א‬  ‫א‬  ،‫א‬ ‫א‬   ،‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬،‫א‬ K2
  ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫ א‬K3
 K‫א‬‫א‬‫א‬
‫א‬  ،‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬  K4
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫ א‬K5
 K‫א‬‫א‬‫ א‬K6
41
 ‫א‬‫א‬2.2
              ‫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‫א‬1951E133F‫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
 E1F  
 
 
‫؟‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
 
 
 
 
42
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬3K2
 ‫א‬‫א‬199926‫א‬  ‫א‬‫א‬
7، 6،5،4‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫ א‬K1
،
 ‫א‬‫א‬‫א‬‫ א‬K2

 ‫א‬،‫א‬‫א‬ ،‫א‬
‫א‬‫א‬F‫א‬، ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KE‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ K3
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K4
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
K‫א‬‫א‬‫א‬
43
:‫ ﺍﺳﺘﻘﻼﻝ ﻣﺮﺍﺟﻊ ﺍﻟﺤﺴﺎﺑﺎﺕ‬.3
 ‫א‬1.3
‫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 ،      ،‫א‬   
 ‫א‬   ‫א‬  W EMental Independence F ‫א‬ ‫א‬
  ‫א‬ ‫א‬  ،‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬ 
 ‫א‬  W EAppearance Independence F ‫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   ،  
 K‫א‬
 ‫א‬‫א‬‫א‬2.3
‫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  
  
44
‫א‬‫א‬‫א‬‫א‬
،   ‫א‬ ‫א‬ ‫א‬     ،  
EAICPAF‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  EF ‫א‬  ‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
Securities and  ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬‫א‬     
‫א‬ ‫א‬      ESECF Exchange Commission
‫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
E1F   
 
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K1
‫؟‬‫א‬‫א‬‫א‬ K2
45
:‫ ﺣﻘﻮﻕ ﻣﺮﺍﺟﻊ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻭﻭﺍﺟﺒﺎﺗﻪ‬.4
 
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬ ‫א‬ ‫א‬‫א‬،‫א‬‫א‬
 E1F‫א‬‫א‬‫א‬‫א‬‫א‬
 
 E1F
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬   ‫א‬
 K‫א‬K1  K‫א‬K1
 K‫א‬‫א‬K2  K‫א‬‫א‬K2
   K‫א‬‫א‬K3
   ‫א‬‫א‬    ‫א‬  K4
 K‫א‬‫א‬‫א‬
   K‫א‬‫א‬‫א‬‫א‬K5
   K‫א‬‫א‬‫א‬K6
 
 W‫א‬‫א‬‫א‬–‫א‬‫א‬–
 W‫א‬‫א‬1.4
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬1.1.4
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬    ‫א‬ ، ‫א‬   ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬ 
46
، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،،‫א‬
 K‫א‬‫א‬2.1.4
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
‫א‬   ،   ‫א‬  ‫א‬     
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬3.1.4
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬4.1.4
، ‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬5.1.4
‫א‬ ‫א‬  
   ‫א‬ ‫א‬ ‫א‬    
 K
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 K‫א‬‫א‬‫א‬6.1.4
‫א‬‫א‬  ‫א‬   ،   ‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬2.4
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬W 
،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W 
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬1.2.4
 ‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬‫א‬  
  
،‫א‬ ‫א‬ ‫א‬ W  ‫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
         ،     
48
    ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬2.2.4
‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 ‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬  ،‫א‬   
‫א‬‫א‬ ‫א‬
  J ‫א‬‫א‬ ‫א‬  ‫א‬   ،    

  ‫א‬‫א‬  J‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬
‫א‬    ‫א‬     ‫א‬‫א‬  
‫א‬  ،،‫א‬ ‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬3.2.4
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫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‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
        ‫א‬  ‫א‬   ، ‫א‬   
‫א‬  ‫א‬ ‫א‬  ،‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬
49
‫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
 W ‫א‬4.2.4
 W‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬     J
 K‫א‬
  ‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬‫ א‬-‫ﺏ‬
K‫א‬
‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬   J
 ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬ J
50
:‫ ﺍﻷﻋﻤﺎﻝ ﺍﻟﻤﺨﻠﺔ ﺑﻜﺮﺍﻣﺔ ﺍﻟﻤﻬﻨﺔ‬3.4
 W،‫א‬‫א‬‫א‬‫א‬
W‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬o
‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬ J
 K‫א‬ J
‫א‬‫א‬ J
 K‫א‬
‫א‬،‫א‬‫א‬ J
 K‫א‬‫א‬
  ،‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬ J
 K‫א‬‫ א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬4.4
 W‫א‬‫א‬1.4.4
،‫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      ‫א‬   
        ‫א‬   ‫א‬   ‫א‬‫א‬
51
 ‫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 ،   F ‫א‬‫א‬  
 ‫א‬ ‫א‬      ‫א‬ ‫א‬   E‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬?199722‫א‬‫א‬E174F‫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1992 39‫א‬ ،‫א‬‫א‬‫א‬
‫א‬ ،‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬E11F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬  ?
‫א‬‫א‬‫א‬ ‫א‬ ،٪50‫א‬  lê^Š£]<Äq]†Ú<Øéâì<<<<<<<íéÞ^nÖ]<ì‚uçÖ]
   ‫א‬  ،‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬
     ‫א‬     ‫א‬ ‫א‬ ‫א‬
  ‫א‬‫א‬    ،‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
 ٪50   ‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،
52
 W‫א‬‫א‬2.4.4
   ‫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
 W‫א‬‫ א‬ J
،‫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 ،
 K‫א‬‫א‬E‫א‬‫א‬F
 W‫א‬‫ א‬ J
‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬ ،‫א‬KKKK‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬
   ‫א‬  ‫א‬ ‫א‬   ‫א‬  
 ،‫א‬‫א‬ ‫א‬  ‫א‬   ‫א‬‫א‬  ‫א‬ ‫א‬ 
 K
 ‫א‬‫א‬‫א‬
 W‫א‬‫ א‬ J

 ،‫א‬   ‫א‬    ‫א‬ ‫א‬ ‫א‬  
‫א‬ ،‫א‬‫א‬‫א‬‫א‬
       ،‫א‬  ‫א‬    ‫א‬  ‫א‬
 
53
 W‫א‬‫א‬‫א‬3.4.4
‫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
 W‫א‬199926‫א‬E42F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬?
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬4.4.4
 ‫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
 22‫א‬‫א‬ 179‫א‬‫א‬ ‫א‬‫א‬ 
  
 
 W‫א‬199926‫א‬E51FE43F‫א‬‫א‬1997
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
‫א‬‫א‬‫א‬  ،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬  J
،‫א‬‫א‬‫א‬،‫א‬‫א‬  J 
‫א‬    ، ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬  
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬  J
K‫א‬‫א‬‫א‬
54
‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬    J 
،‫א‬‫א‬‫א‬
K‫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      ‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
K‫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
  ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬  J 
  ‫א‬ ،‫א‬‫א‬‫א‬
‫א‬،
K
 ‫א‬    ‫א‬    ‫א‬ ‫א‬  J 
‫א‬‫א‬‫א‬‫א‬ ،‫א‬
K‫א‬‫א‬‫א‬‫א‬،
‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬   ‫א‬ ‫א‬  J
K‫א‬،‫א‬
55
‫א‬‫א‬‫א‬  J 
 ‫א‬ ‫א‬ ‫א‬  ‫א‬ ، ‫א‬‫א‬ ‫א‬  
  K
 ‫א‬‫א‬‫א‬‫א‬‫א‬
:‫ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻟﻠﻤﺮﺍﺟﻊ‬.5

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬     ‫א‬ ‫א‬
 W‫א‬‫א‬
 K •
K •
K •
 W‫א‬‫א‬1.5
  ‫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–
Thomas   ‫א‬        ،‫א‬  ‫א‬ 
‫א‬‫א‬‫א‬ )) :‫א‬‫א‬‫א‬  Cooly
‫א‬  ،‫א‬ ،‫א‬
‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬     
‫א‬  ،‫א‬‫א‬‫א‬،
– ،‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬ –‫א‬‫א‬
، ،‫א‬
56
 ‫א‬  ‫א‬  ‫א‬     ،‫א‬   ‫א‬
 ،‫א‬  ‫א‬    ‫א‬ ‫א‬     ‫א‬
 ‫א‬‫א‬  ‫א‬       ‫א‬   ‫א‬
 W‫א‬
 K‫א‬‫א‬ J
KE‫א‬‫א‬‫א‬F‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬ J
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬G
‫א‬      ‫א‬‫א‬   ‫ א‬ ‫א‬ ‫א‬ G
K
 W‫א‬‫א‬2.5
‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬ J
  ‫א‬       ‫א‬ ‫א‬ ‫א‬‫א‬   J
‫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 
57
       ‫א‬‫א‬   
    ‫א‬‫א‬  ‫א‬
‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬  ،‫א‬ ‫א‬ ‫א‬
 K‫א‬
‫א‬‫א‬ 1999 26‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬FFWE57F‫א‬‫א‬‫א‬
       ‫א‬ ‫א‬    ‫א‬ ‫א‬  
 ‫א‬  ‫א‬ ‫א‬    ‫א‬ ‫א‬    
‫א‬‫א‬‫א‬ ‫א‬‫א‬ ،‫א‬ ‫א‬
 KEE‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬    ‫א‬ ‫א‬  )) :E59F ‫א‬  
 ‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬  ‫א‬   
 KEE‫א‬
‫א‬‫א‬FF W1997 22‫א‬E183F‫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
 W‫א‬‫א‬‫א‬3.5
‫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
58
‫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 ،‫א‬
 KE‫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 J‫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‫א‬‫א‬‫א‬
‫א‬  1997  22  ‫א‬ ‫א‬   E182 F ‫א‬  
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 1999 26‫א‬‫א‬E58F‫א‬ ،‫א‬

 W
،‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬   ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
59
 W‫א‬‫א‬4.5
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬،
‫א‬‫א‬1997 22‫א‬‫א‬‫א‬ ،‫א‬
 W،‫א‬‫א‬‫א‬‫א‬‫א‬
 W199722‫א‬288‫א‬1.4.5
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬ ، ،
 K
 ‫א‬‫א‬‫א‬‫א‬ 
           J
،‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬،‫א‬    
 
 K‫א‬‫א‬
  
 
 
 ‫א‬  J
K‫א‬
 ‫א‬  J
 ،‫א‬ ،‫א‬‫א‬  ‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬  J
K‫א‬‫א‬
،‫א‬‫א‬‫א‬ >‫؟‬‫א‬  J  lê^Š£]<Äq]†Ú<Øéâì<<<<<<<íéÞ^nÖ]<ì‚uçÖ]
‫א‬‫א‬
‫א‬‫א‬ ،‫א‬
K‫א‬
60
‫א‬  J
‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬
‫א‬‫א‬  J
‫א‬ ،
    ‫א‬‫א‬    ‫א‬ ‫א‬    
K
 W‫א‬199926‫א‬‫א‬E71F‫א‬2.4.5
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ،           ‫א‬ ‫א‬
 W‫א‬‫א‬
     ،  ،       J
 K
        ، ‫א‬ ‫א‬   J
K‫א‬‫א‬‫א‬
K  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   J
E50F‫א‬
‫א‬‫א‬  J
‫א‬    J
K‫א‬
   ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 3.4.5
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬
‫א‬ ‫א‬   ‫א‬‫א‬  ‫א‬‫א‬  
  ،‫א‬ ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
61
 W‫א‬‫א‬5.5
‫א‬‫א‬‫א‬ 1999 26‫א‬    ‫א‬
 W‫א‬‫א‬E67F‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫ א‬o
K‫א‬‫א‬‫ א‬o
K‫א‬‫א‬‫ א‬o
 ‫א‬     ‫א‬ ‫א‬    o
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬ ‫א‬ ‫א‬    ‫א‬    ‫א‬ o
 K‫א‬
 
 W‫א‬‫א‬‫א‬
   
 W‫א‬
 
 K‫א‬‫א‬ K1
K‫א‬‫א‬ K2
‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬  K3
‫؟‬‫א‬
?
‫؟‬‫א‬‫א‬ ‫א‬ K4
 ‫؟‬‫א‬‫א‬ ‫א‬ K5
62
 
 ،‫א‬‫א‬
‫א‬‫א‬ ‫א‬  ،‫א‬‫א‬
 W‫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‫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
 
63
 
 ،‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 E1F
  ‫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 ‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
 K‫א‬
 E2F
‫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‫א‬
  ‫א‬
  ‫א‬        ‫א‬  ‫א‬ ‫א‬
K 
 ‫א‬‫א‬‫א‬‫א‬  ،‫א‬‫א‬
 K‫א‬
64
 
Mental Independence‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬
 
 K‫א‬
 
Appearance Independence‫א‬‫א‬
 
 ‫א‬ ‫א‬     ‫א‬  ‫א‬  
 
 K‫א‬
65
:‫ﺍﻟﻤﺮﺍﺟﻊ‬.10
 W‫א‬‫א‬‫א‬
W‫א‬ ،‫א‬ ‫א‬ ،‫א‬‫א‬  ،‫א‬  ‫א‬‫א‬  ،‫ א‬K1
 K22،1986،‫א‬
‫א‬  W‫א‬‫א‬ ،  ، ‫א‬  ،‫א‬  K2
 J90 J89 ،1982 ‫א‬ ‫א‬ ‫א‬ W‫א‬ ،‫א‬ ‫א‬ ،‫א‬
K98
‫א‬W، 1،‫א‬‫א‬‫א‬،، K3
.20 J11،2000،‫א‬
 ‫א‬ –‫א‬،‫א‬‫א‬‫ א‬K4
 ‫א‬ ‫א‬ ، ‫א‬ ، E ACPA F  
K22،1997،‫א‬
 W‫א‬‫א‬‫א‬
1. Lee T. Company Auditing, London: Van North and Pen
Hold Co. 1968, P89 .
2. Meigs, Walter , Whittington, O.Ray, Pany,kurt and Meigs,
Robert F, Principles of Auditing 9th ed Boston:IRWIN, 1989,
P.21K
66
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68
 70 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1
 70 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 70 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 71 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K2
 71 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬1K2
 72 KKKK‫א‬‫א‬‫א‬‫א‬2.2
 74 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 74 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬1.3
 74 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.3
 76 KKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K4
 77 KKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K5
 80 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K6
 80 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K7
 81 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 82 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
 82 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K10
69
:‫ ﺍﻟﻤﻘﺪﻣﺔ‬.1
 
 W1.1
 ‫א‬ ،‫א‬‫א‬
‫א‬   ‫א‬ ‫א‬ ،    ‫א‬  
K‫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‫א‬‫א‬
 K‫א‬‫א‬‫א‬ 
          
 K‫א‬
 
 
 W‫א‬‫א‬2.1
 W‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬ K4
K‫א‬‫א‬‫א‬ K5

K‫א‬‫א‬‫א‬‫א‬ K6
70
:‫ ﺍﻷﺧﻄــﺎﺀ‬.2
 
‫א‬ ‫א‬   ‫א‬       ‫א‬ ‫א‬ 
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
      ،‫א‬ ‫א‬  ‫א‬ ‫א‬   
 K‫א‬‫א‬
 ‫א‬1.2
 W،
 ‫א‬‫א‬1.1.2
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J
  ،     
‫א‬‫א‬
 ،E‫א‬F‫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       K‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬،  
K،
 ‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬ ‫א‬،‫א‬‫א‬
،    ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬    ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
71
 ‫א‬‫א‬2.1.2
 ، ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬3.1.2
‫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4.1.2
‫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2.2
 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬1.2.2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬K
 K‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
  K
 ‫א‬
72
 W‫א‬W‫א‬‫א‬‫א‬2.2.2
 
 
 K‫א‬‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K
 
 ‫א‬‫א‬‫א‬‫א‬E1F‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
‫א‬‫א‬K
 ‫א‬‫א‬K
 K‫א‬‫א‬
‫א‬‫א‬K
 ‫א‬‫א‬K
 ‫א‬
‫א‬‫א‬K ‫א‬‫א‬K
 ‫א‬  ‫א‬
‫א‬‫א‬‫א‬K
 
 K‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
73
:‫ ﺍﻟـﻐـﺶ‬.3
 
 ‫א‬1.3
،‫א‬ ،  ‫א‬ ‫א‬
‫א‬ ،‫א‬‫א‬    ، 
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
E1F   
 
 ‫א‬    K‫א‬      ‫א‬ ‫א‬ K1
 ‫؟‬‫א‬‫א‬
 ‫א؟‬‫؟‬‫א‬‫א‬‫א‬K2
 ‫א‬‫א‬2.3
:‫ ﻫﺩﻓﻴﻥ‬ ‫ﻴﺭﺘﻜﺏ ﺍﻟﻐﺵ ﻋﺎﺩﺓ‬
 ‫א‬‫א‬1.2.3
‫א‬،‫א‬‫א‬‫א‬ 
 W
 K  J
  ،‫א‬   J

 K‫א‬‫א‬
         ‫א‬  ‫ א‬ J
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ 
 K‫א‬،‫א‬
 
74
 W‫א‬‫א‬2.2.3
 W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ،‫א‬ ‫א‬  W 
،‫א‬‫א‬  ،‫א‬ ‫א‬‫א‬  ،
 W
 K‫א‬ K
K‫א‬ K

 K‫א‬‫א‬‫א‬ .‫ﺝ‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬W 
‫א‬،‫א‬‫א‬ ،‫א‬
 W،‫א‬
 K‫א‬ K
 K‫א‬ K
 K‫א‬‫א‬‫א‬ K 
75
 E2F 
 
 EFEF‫א‬
 
   
 ‫א‬   
 ‫א‬‫א‬‫א‬  
   ‫א‬  
‫א‬‫א‬   
 ‫א‬  ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ‫א‬‫א‬  
   
 
:‫ ﻣﺴﺌﻮﻟﻴﺔ ﻣﺮﺍﺟﻊ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻋﻦ ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎﺀ ﻭﺍﻟﻐﺶ‬.4

 
 ،‫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

International Standards of Auditing Committee (ISAC) K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬EISAFE530F‫א‬‫א‬‫א‬ 
  ،‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
  ‫א‬ ، 
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
76
:‫ ﺩﻟﻴﻞ ﻣﺴﺌﻮﻟﻴﺔ ﻣﺮﺍﺟﻊ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻋﻦ ﺍﻟﻐﺶ ﻭﺍﻟﺨﻄﺄ‬.5
 
‫א‬‫א‬EISACF‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E240F‫א‬‫א‬‫א‬‫א‬EIFAF
 W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬   ،‫א‬  ، ‫א‬‫א‬ ‫א‬‫א‬   1.5
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬   2.5
 K‫א‬‫א‬‫א‬‫א‬‫א‬
    ،‫א‬ ‫א‬        ‫א‬‫א‬  3.5
 K‫א‬‫א‬‫א‬‫א‬
 ،    ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬   4.5
 ‫א‬ ،‫א‬        ‫א‬‫א‬  ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬   ،‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬  5.5
 K
‫א‬  ‫א‬‫א‬‫א‬‫א‬6.5
 ‫א‬ ،‫א‬ ‫א‬‫א‬ ‫א‬    ،‫א‬ ‫א‬  ‫א‬
W‫א‬
 
 
 KELLF‫א‬‫א‬  J
 
 K‫ א‬ J

 
 K‫א‬‫א‬‫א‬
 
 
 
 
77
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬7.5
 W‫א‬‫א‬‫א‬‫א‬‫א‬
   
   K‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ ‫א‬ J  
 
   ،‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ 8.5
،    ‫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
 W‫א‬‫א‬9.5
   
 K‫א‬‫א‬‫א‬‫ א‬ J

 
K‫א‬‫א‬‫ א‬ J  
 
 
 
78
 E2F   
 
‫א‬،‫א‬‫א‬‫א‬
‫؟‬
 
 
 
W‫א‬‫א‬‫א‬
 
 
 
 
 W‫א‬
 
 ‫؟‬‫א‬،‫א‬‫א‬ K1
‫؟‬‫؟‬‫א‬‫א‬‫א‬ K2
‫؟‬‫א‬‫א‬ K3
‫؟‬‫א‬‫א‬‫א‬ K4
‫؟‬ ‫؟‬‫א‬‫א‬ K5
‫؟‬‫א‬‫א‬‫א‬ K6
K‫א‬‫א‬ K7
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K8
K‫א‬ K9
‫؟‬‫א‬
 ‫א‬‫א‬‫א‬ K10
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K11
79
:‫ﺍﻟﺨﻼﺻﺔ‬.6
 
،‫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W، ‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬  ‫א‬ ‫א‬ K‫א‬   ‫א‬  
 K‫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 
K‫א‬

 
 ،‫א‬‫א‬
‫א‬‫א‬‫א‬  E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
80
 W‫ ﺇﺟﺎﺑﺎﺕ ﺍﻟﺘﺪﺭﻳﺒﺎﺕ‬.8
 E1F
 ‫א‬ ‫א‬  ‫א‬ ،‫א‬‫א‬   ‫א‬ ‫ א‬K1
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬   ،‫א‬ ‫א‬   ‫א‬ ‫ א‬K2
K
 E2F
   
‫א‬‫א‬  ‫א‬‫א‬‫א‬
 ‫א‬
   ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬
 E3F
‫א‬          ‫א‬   ‫א‬‫א‬  ‫א‬ K1
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE––F‫א‬‫א‬ K
K‫ א‬K
 K‫א‬‫א‬‫ א‬K
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2
، ‫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،
 
81
 
‫א‬‫• א‬
 ،       ‫א‬ ‫א‬
 K‫א‬‫א‬
‫א‬‫• א‬
‫א‬   ‫א‬ ‫א‬      ‫א‬ ‫א‬ 
K‫א‬
‫א‬‫• א‬
K‫א‬‫א‬‫א‬
‫א‬‫• א‬
K ،‫א‬‫א‬
‫א‬‫א‬‫א‬ •
 Internaetionl Standards of Auditing Committee (ISAC)
،‫א‬‫א‬‫א‬‫א‬‫א‬  
 :‫ ﺍﻟﻤﺮﺍﺟﻊ‬. 10
 
:‫א‬‫א‬‫א‬
‫א‬W،1،‫א‬‫א‬‫א‬،، K1
 K34،2000،‫א‬
 W‫א‬‫א‬‫א‬ < <ÇÖ]æ<ð^Ş}ù]< <ínÖ^nÖ]<ì‚uçÖ]
1. IFA, Handbook, Auditting, IFAC, NewYork U.S.A July
1997, P.89
82
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84
 87 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1
 87 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 87 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 88 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K2
 90 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 90 KKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬1.3
 90 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬2.3
 90 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬3.3
 90 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬4.3
 91 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬5.3
 91 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬6.3
 91 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬7.3
 92 KKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬8.3
 93 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K4
 93 KKKKK‫א‬‫א‬‫א‬‫א‬‫א‬1.4
 93 KK‫א‬‫א‬‫א‬‫א‬‫א‬2.4
 93 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬3.4
 94 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬4.4
 94 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K5
 94  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.5
 95  KKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬2.5
 96  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬3.5
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 96 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬4.5
 96 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬5.5
 96  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬6.5
 97  KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬7.5
 97  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬8.5
 98  KKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K6
 98 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.6
85
 99 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫ א‬2.6
 99 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫ א‬3.6
 99 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫ א‬4.6
 100 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫ א‬5.6
 101 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ 6.6
 101 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬7.6
 103 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K7
 104 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K8
 104 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
 106 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
 107 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K11
86
:‫ ﺍﻟﻤﻘﺪﻣﺔ‬-1
 
 W1.1
 >‫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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
 K‫א‬‫א‬
    ،‫א‬        ،‫א‬‫א‬ 
 K
 W‫א‬‫א‬2.1
 W‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬‫א‬ K4
K‫א‬‫א‬ K5
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K6
87
:‫ ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ‬.2
 
‫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‫א‬‫א‬
 K‫א‬‫א‬
‫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 ‫א‬    ‫א‬  ،   
 K‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
88
 
 
 
‫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
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 E1F 
   
 
 
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K1
K   ‫א‬‫א‬‫א‬‫א‬‫א‬  K2
 
 
 
 
 
 
 
89
‫ ﺣﺠﻴﺔ ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ‬. 3
 
     ‫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 1.3
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬2.3
   ، ‫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3.3

‫א‬ ‫א‬       ‫א‬  ‫א‬   ‫א‬  
‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ،
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬4.3
  ، ‫א‬ ‫א‬   ‫א‬ ‫א‬   
، ‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
90
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 E2F 
   
 
‫؟‬‫א‬‫א‬ 
 
 ‫א‬‫א‬5.3
،‫א‬‫א‬‫א‬‫א‬ 
  ‫א‬ ‫א‬   ،‫א‬‫א‬  ‫א‬     
 ‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬6.3
 ‫א‬      ‫א‬  ‫א‬‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬7.3
‫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
 
 
 
 
 
91
 
 
 E3F 
   
 
 
 
 W
  K1
 K‫א‬‫א‬‫א‬‫א‬‫א‬
  K2
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K3
K  
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬ 8.3
 W‫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‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬
 

 
 
 
 
 
 
92
‫ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺘﻲ ﺗﺆﺛﺮ ﻓﻲ ﻛﻤﻴﺔ ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ‬.4
 
‫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1.4
   ،‫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2.4
‫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  ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬
 ‫א‬‫א‬‫א‬3.4
‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬
93
‫א‬   ‫א‬    ، ‫א‬       ‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬4.4
‫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،
 
:‫ ﺃﻧﻮﺍﻉ ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ ﻓﻲ ﺍﻟﻤﺮﺍﺟﻌﺔ‬.5

 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫ א‬
K‫א‬‫א‬‫א‬‫א‬‫ א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
K‫א‬‫א‬‫א‬‫ א‬
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫ א‬
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬1.5
  ،‫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   
94
،‫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 Tangible Assets ‫א‬ ‫א‬
Intangible Assets ‫א‬  ‫א‬   ، KKK  ‫א‬
 K‫א‬‫א‬Goodwill‫א‬
E4F
 
 
 
‫א؟‬‫؟‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ 2.5
‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
95
 E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬3.5
        E ‫א‬     F ‫א‬   ‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬E ‫א‬  F
 ‫א‬ ‫א‬      ‫א‬ ‫א‬  
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬4.5
‫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  ‫א‬‫א‬  
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬5.5
 
 ‫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6.5

‫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
 
96
 ‫א‬‫א‬‫א‬7.5
 ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬   ‫א‬
     ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬  ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬8.5
،‫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
 K‫א‬
 E5F   
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
‫؟‬‫ א‬ 
 
 
 
 
 
 
 
 
 
 
 
97
:‫ ﺍﻟﻮﺳﺎﺋﻞ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﻔﻨﻴﺔ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ‬.6
  ‫א‬،‫א‬ ‫א‬      ‫א‬ ‫א‬ 
 ، ‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬1.6
K‫א‬‫א‬‫א‬2.6
K‫א‬‫א‬‫א‬3.6
K‫א‬‫א‬‫א‬4.6
 K‫א‬5.6
W‫א‬،‫א‬‫א‬
 ‫א‬‫א‬1.6
 ‫א‬      ‫א‬‫א‬   ‫א‬ ‫א‬ 
 ‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
 W‫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
 K‫א‬
 
98
 ‫א‬‫א‬‫א‬2.6
‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  W‫א‬ ‫א‬ 
 ‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 W‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1
 KE‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬ K2
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K3
 K‫א‬‫א‬‫א‬‫א‬ K4
 K‫א‬‫א‬‫א‬ K5
 K‫א‬‫א‬‫א‬ K6
 K‫א‬‫א‬‫א‬ K7
،‫א‬‫א‬    ‫א‬ ‫א‬  ‫א‬   ‫א‬  
‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬    
،‫א‬ ‫א‬ F‫א‬ ‫א‬     ‫א‬    ،‫א‬
 KE‫א‬
 ‫א‬‫א‬‫א‬3.6
‫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4.6
‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 ‫א‬، ،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
99
 
 E6F   
 
   
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 ‫א‬5.6
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬، 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬،‫א‬‫א‬
 ‫א‬‫א‬1.5.6
‫א‬‫א‬‫א‬   ‫א‬‫א‬  
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬، 
 K
 ‫א‬‫א‬2.5.6
 ‫א‬ ‫א‬  ‫א‬       ‫א‬ ‫א‬ ‫א‬   
 K‫א‬ ‫א‬‫א‬
 ‫א‬‫א‬3.5.6
،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬

   ‫א‬‫א‬  ‫א‬      ‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
100
 
 
   
 
 ‫א‬
   ‫א‬     ‫א‬   ‫א‬ ‫א‬ 
& ‫א‬‫א‬‫א‬ ، ‫א‬‫א‬‫א‬   
 
 ‫؟‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬6.6
   ‫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‫א‬،‫א‬
 ‫א‬‫א‬7.6
‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬  
   ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬    ، ‫א‬     
 K‫א‬KKK‫א‬
 W،‫א‬‫א‬
 
 
 
 
 K‫א‬‫ א‬  
 
 K‫א‬
 
 KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫ א‬
 
 
101
   W‫א‬‫א‬‫א‬
 
 
 
 W‫א‬
 
 K‫א‬‫א‬ K1
 
K‫א‬‫א‬‫א‬ K2
 
K‫א‬‫א‬ K3
 
K‫א‬
 ‫א‬‫א‬‫א‬‫ א‬K4
 
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K5
 
K‫א‬‫א‬‫א‬‫א‬‫ א‬K6
 
K‫א‬‫א‬‫א‬‫א‬‫ א‬K7
  ?
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K8
 
‫؟‬‫א‬‫א‬ K9
 
‫؟‬‫א‬‫א‬ K10
 
‫؟‬‫א‬‫א‬‫א‬ K11
K‫א‬‫א‬‫א‬ K12
K‫א‬‫א‬‫א‬ K13
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K14
K‫א‬‫א‬ K15
102
 
 
  ،‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬KK‫א‬ 
 ‫א‬  ‫א‬  ،‫א‬    ‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬ E‫א‬ F ‫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 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 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

 K‫א‬‫א‬،‫א‬‫א‬ 
 
 
 
 
 
 
 
103
:‫ﻟﻤﺤﺔ ﻣﺴﺒﻘﻪ ﻋﻦ ﺍﻟﻮﺣﺪﺓ ﺍﻟﺪﺭﺍﺳﻴﺔ ﺍﻟﺘﺎﻟﻴﻪ‬.8
   
 ،‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 :‫ ﺇﺟﺎﺑﺎﺕ ﺍﻟﺘﺪﺭﻳﺒﺎﺕ‬.9
 
 E1F
‫א‬‫א‬‫ א‬K1
 ‫א‬  ، ‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬ 
     
       ‫א‬‫א‬ ‫א‬  ‫א‬‫א‬
‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬ K2
،    ،‫א‬ ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 E2F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 E3F
  K1
 K2
  K3
  K4
 
104
 E4F
      ،‫א‬    
  ‫א‬ ‫א‬  
 ،‫א‬‫א‬‫א‬ ‫א‬‫א‬ ،
 K‫א‬‫א‬‫א‬‫א‬
 E5F
  ،   ‫א‬‫א‬  ‫א‬   ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬K‫א‬  
 K‫א‬
 E6F
‫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‫א‬
 
105
 :‫ﻣﺴﺮﺩ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ‬.10
 
   Confirmation‫• א‬
  ،‫א‬F‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬  E‫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 ‫א‬‫א‬   
 
‫א‬‫א‬‫א‬‫א‬
 
 K
 
Positive Confirmation‫א‬‫• א‬
 
‫א‬ ‫א‬
 
 K‫א‬‫א‬‫א‬
 
Negative Confirmation ‫א‬‫• א‬
 
‫א‬‫א‬ ‫א‬
 
 KE‫א‬F‫א‬‫א‬‫א‬
 
‫א‬‫• א‬
 
‫א‬      ‫א‬   ‫א‬    
 K‫א‬‫א‬   < <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]
Critical Auditing ‫א‬‫א‬ • 
 ‫א‬   ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬ ‫ א‬ 
  ‫א‬‫א‬‫א‬
   K‫א‬‫א‬‫א‬‫א‬
 
106
:‫ ﺍﻟﻤﺮﺍﺟﻊ‬.11
‫א‬W‫א‬‫א‬،،،‫א‬،‫א‬ K1
140–1982،‫א‬‫א‬‫א‬W‫א‬،‫א‬‫א‬،‫א‬
 K173–172167 J165
 
  ، ‫א‬‫א‬    ‫א‬ ‫א‬ ،   ، K2
–1987W‫א‬،‫א‬‫א‬،‫א‬‫א‬،
K156
‫א‬‫א‬W–1،‫א‬‫א‬‫א‬،، K3
K169161–200،‫א‬
‫א‬ W ‫א‬ ، ‫א‬‫א‬ ،‫א‬   ،‫א‬    ،‫ א‬K4
K210–1975،‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬‫א‬   ،‫א‬ ‫א‬  ، K5
E1996–‫א‬،F‫א‬‫א‬‫א‬
K196
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107
108
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110
 113 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1
 113 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 114  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 114 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K2
 114 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬1.2
 115 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.2
 115 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬3.2
 117 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K3
 118 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬1.3
 118 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK2.3
 119 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK3.3
 119 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK4.3
 120 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬5.3
 121 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K4
 121 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬1.4
 122 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.4
 123 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬3.4
 124 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K5
 124 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬1.5
 125 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬2.5
 127 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬3.5
 128 KKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K6
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 128 KKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬1.6
 130 KKKKKKKK‫א‬‫א‬‫א‬2.6
 130 KKKKKKKKKKKKKKKKKKKKKK‫א‬3.6
111
 132 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K7
 133 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K8
 133 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K9
 134 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
 135 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K11
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112
 
 W1.1
 >‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ F ‫א‬  ‫א‬ ‫א‬  ‫א‬ 
‫א‬‫א‬   ‫א‬‫א‬ ‫א‬      ،E‫א‬‫א‬ ‫א‬
 K‫א‬
‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬  ‫א‬    
K‫א‬‫א‬
 ،‫א‬ ،‫א‬‫א‬
 K
 
 
 
 
 
 
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 
 
 
113
 W‫א‬‫א‬2.1
 W‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬ K2
K K3
K‫א‬‫א‬‫א‬‫א‬ K4
K‫א‬‫א‬‫א‬‫א‬ K5
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K6
K‫א‬‫א‬‫א‬‫א‬‫א‬ K7
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K8
K ‫א‬‫א‬‫א‬‫א‬ K9
:‫ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬.2
 
 ‫؟‬‫א‬‫א‬،‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬  
 ‫؟‬‫؟‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬1.2
  ‫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  ، ‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
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‫א‬  ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬  
 
 K‫א‬،‫א‬‫א‬
 
114
 ‫א‬‫א‬‫א‬2.2
‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬    ‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬ ‫א‬ ‫א‬    ‫א‬  ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬3.2
 K‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
1949‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬ ‫א‬    (Internal control)  ‫א‬  
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬   J
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
‫א‬‫א‬  ،‫א‬  ‫א‬‫א‬‫ א‬ J
 K‫א‬
< <íé×}]‚Ö]<íe^Î†Ö]
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J

 K‫א‬‫א‬  J
115
 K‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 
 
 
 
 
 
   E1F   
 
 
‫؟‬‫א‬‫؟‬‫א‬  
 
 
 
 
 
 
 
 
 
 
 
 
< <íé×}]‚Ö]<íe^Î†Ö]
 
 
116
:‫ ﺃﺭﻛﺎﻥ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬. 3
 
‫א‬،‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 W‫א‬E1F
 E1F
 ‫א‬‫א‬‫א‬
 
   
 
 
 
‫א‬    ‫א‬

   
 
 .‫أ‬ .‫أ‬ 
.‫أ‬ ‫ب‬ .‫أ‬ ‫ ب‬ 
.‫أ‬
‫ب‬ . ‫ب‬
‫ب‬ ‫ت‬
‫ت‬ .
.
. ‫ت‬ ‫ ث‬ 
.
‫ت‬ . ‫ج‬
‫ث‬ ‫ت‬  
. . ‫ث‬ .
. ‫ح‬
‫ث‬ ‫ج‬ .
. . ‫ث‬ ‫ج‬
‫ج‬ ‫ح‬ .
. ‫ح‬
.
.
‫خ‬
‫ح‬ ‫خ‬
. .
‫د‬ ‫د‬
< <íé×}]‚Ö]<íe^Î†Ö]
117
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬1.3
 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
 E،،F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ،‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬
، ،  ، ‫א‬‫א‬ F ‫א‬‫א‬‫א‬     
 K‫א‬E‫א‬
‫א‬   ، ‫א‬   ‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 2.3
 W
  ‫א‬ ‫א‬       
 K‫א‬‫א‬
‫א‬   ‫א‬   ‫א‬‫א‬    
 K‫א‬‫א‬
 ‫א‬‫א‬
 K‫א‬
< <íé×}]‚Ö]<íe^Î†Ö]
118
        ‫א‬    
 K‫א‬
   ‫א‬   ‫א‬ ‫א‬   ،‫א‬ 
 K‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬ ‫א‬      
 K
‫א‬  ‫א‬   ‫א‬‫א‬    
   
 K
 ‫א‬‫א‬   ، ‫א‬ ‫א‬   
K‫א‬
 3.3
 W
‫א‬   ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬       
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 4.3
W
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 K‫א‬‫א‬  J
 ‫א‬  J
 K‫א‬‫א‬  J
119
 K‫א‬‫א‬‫ א‬
‫א‬‫א‬
 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬5.3
 W
K‫א‬‫א‬
K‫א‬‫א‬
‫א‬  ‫א‬    ‫א‬ ‫א‬  ‫א‬   
 K‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬
‫א‬  ‫א‬    ‫א‬  ‫א‬ ‫א‬  
K
 
 E1F    
 
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KKKK
 
 
 
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 
 
120
:‫ ﺍﻟﻨﻈﻢ ﺍﻟﻔﺮﻋﻴﺔ ﻟﻨﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬.4
 
،        ‫א‬‫א‬ ‫א‬  
 W
 Administrative Control System ‫א‬‫א‬‫א‬1.4
‫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 EAICPA F ‫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 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫ א‬
 K‫א‬
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 K‫א‬‫א‬
K‫א‬‫א‬‫ א‬
121
Internal Check System ‫א‬‫א‬‫א‬2.4
‫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   ،   ‫א‬  
‫א‬ ‫א‬    ،  ‫א‬   ‫א‬   
‫א‬‫א‬  ‫א‬ ،‫א‬
 K
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1.2.4
 K‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫ א‬ J
 E‫א‬‫א‬F‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 ‫א‬‫א‬‫א‬2.2.4
 K‫א‬‫א‬‫א‬  J
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 ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  J

 
122
 ‫א‬‫א‬‫א‬‫א‬3.2.4
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 ‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬  J
 Accounting Control System ‫א‬‫א‬4.3
‫א‬ ‫א‬EAICPA F ‫א‬ ‫א‬  ‫א‬ 
 K‫א‬ ‫א‬  
 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬1.3.4
 W
 ‫א‬  ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬  J
 EGAAP F Generally Accepted Accounting  prineiples  
‫א‬‫א‬   ‫א‬         
Generally Accepted  Standards(GAAS)      ‫א‬
International Accounting  ‫א‬ ‫א‬  Auditing
International Standard of ‫א‬‫א‬‫א‬Standards (IAS)
 Auditing (ISA)
 K‫א‬‫א‬‫א‬  J
‫א‬ ‫א‬‫א‬، ‫א‬‫א‬‫א‬ 2.3.4
  ، ‫א‬  

  ‫א‬   ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬ ،‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
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 
K‫א‬‫א‬  J
K‫א‬‫א‬‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬  J
K‫א‬  J
K‫א‬  J
K  J
K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬‫ א‬ J
‫א‬ ‫א‬ ‫א‬  Internal Auditing  ‫א‬‫א‬ ‫א‬‫א‬ 
 W
 ‫א‬‫א‬‫א‬‫א‬
 
:‫ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬.5
 ‫א‬‫א‬‫א‬‫א‬1.5
  ‫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
 Institute of Internal Auditors ‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬2.5
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‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ 
‫א‬    ‫א‬    W ،‫א‬ ‫א‬  
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‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
1941‫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    
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1.2.5
 ‫א‬ ‫א‬    ‫א‬  ،‫א‬ ‫א‬ ‫א‬ 
K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬   2.2.5
 ‫א‬ ‫א‬ ،     ،‫א‬ ‫א‬ ‫א‬ 
    ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬
K‫א‬
‫א‬  ‫א‬‫א‬‫א‬‫א‬3.2.5
K‫א‬
  ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬   ‫א‬ 4.2.5
‫א‬‫א‬‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬5.2.5
 K‫א‬
 
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125
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬W 
 W‫א‬‫א‬‫א‬‫א‬
‫א‬ ،‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬       ‫א‬  ‫א‬‫א‬ ‫א‬  
 KFinancial Auditing ‫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   
K‫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     ، 
K‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬  – ‫א‬‫א‬ ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬E3F‫א‬‫א‬‫א‬
 
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126
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 3.5
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬    ،‫א‬‫א‬ 
 W‫א‬E3F‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ JE3F
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
  ‫א‬     ‫א‬EF
‫א‬    ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬   ‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬
E  F   EF
‫א‬    ‫א‬   ‫א‬‫א‬ ‫א‬  ‫א‬
 K‫ א‬ K‫א‬
 ‫א‬      ‫א‬‫א‬  EF
‫א‬ ‫א‬    ،‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
‫א‬ ‫א‬‫א‬      
 K    
 K‫א‬
 ‫א‬  ‫א‬  ‫א‬‫א‬ EF
   ‫א‬    ،‫א‬ ‫א‬  ‫א‬‫א‬‫א‬
    ،  K ‫א‬‫א‬
 K ‫א‬
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‫א‬    ‫א‬‫א‬‫א‬‫א‬ EF

‫א‬ ‫א‬ ‫א‬   ‫א‬‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬
127
 
   E3F   
 
 
‫א؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 
 
:‫ ﺗﻘﻮﻳﻢ ﻣﺮﺍﺟﻊ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻟﻨﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬.6
 
  ،‫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  ‫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‫א‬1.6
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬1.1.6
 ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
  ، ‫א‬‫א‬  ‫א‬   ‫א‬‫א‬    ،  
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 K‫א‬‫א‬‫א‬‫א‬
 
 
128
 ‫א‬‫א‬2.1.6
‫א‬‫א‬E500F‫א‬‫א‬‫א‬E7F‫א‬ 
      
  ‫א‬     ‫א‬‫א‬ 
 K‫א‬
‫א‬‫א‬  ‫א‬‫א‬
   ‫א‬     ‫א‬     ،‫א‬‫א‬ 
 
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬3.1.6
‫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‫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 K‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J
        ‫א‬ ‫א‬‫א‬ ‫א‬ 
،‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬
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 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
       ‫א‬ ‫א‬ ‫א‬   J
          ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
‫א‬       ‫א‬ ‫א‬ ‫א‬   J
‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬   ،      ،‫א‬
   ‫א‬     ‫א‬    
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬2.6
 W،‫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3.6
 W،‫א‬،‫א‬‫א‬
 ‫א‬‫א‬1.3.6
  ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
  ،‫א‬‫א‬ ‫א‬          
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W،‫א‬‫א‬
 ‫א‬‫א‬2.3.6
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      ‫א‬  ‫א‬ ‫א‬      
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬‫א‬‫א‬3.3.6
 ،‫א‬ ‫א‬‫א‬ ‫א‬ ، ‫א‬ ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬4.3.6
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ 
   ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬ ،   ‫א‬  
 K‫א‬‫א‬‫א‬
 
    
 
 
 
& 
 ‫א‬ 
 ‫א‬‫א‬KK ‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ 
 
W‫א‬‫א‬‫א‬  
 
 
 
 
W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬K1  
‫؟‬ K‫א‬‫א‬‫א‬ K2  
K‫؟‬‫א‬‫א‬‫א‬‫א‬ K3  
K‫א‬‫א‬‫א‬‫א‬ K4  
K‫؟‬‫א‬‫א‬‫א‬ K5
 
K‫؟‬‫א‬،‫א‬‫א‬‫א‬‫א‬ K6
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K7
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K‫؟‬‫א‬‫א‬‫א‬‫א‬ K8  
K‫؟‬‫א‬‫א‬ ‫א‬ K9  
 
131
:‫ ﺍﻟﺨﻼﺻﺔ‬. 7
 
 
   ،‫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     
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‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬  ‫א‬     ‫א‬   
  K
 ‫א‬
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132
 :‫ ﻟﻤﺤﺔ ﻣﺴﺒﻘﺔ ﻋﻦ ﺍﻟﻮﺣﺪﺓ ﺍﻟﺪﺭﺍﺳﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‬.8
 
 
 
 ،‫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
 
 
 :‫ ﺇﺟﺎﺑﺎﺕ ﺍﻟﺘﺪﺭﻳﺒﺎﺕ‬.9
 
 E1F
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 E2F
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
،‫א‬           ،‫א‬  ‫א‬
 ، ، ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬  
‫א‬،
 K‫א‬‫א‬‫א‬،
 E3F
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬   ،‫א‬  ‫א‬‫א‬ ‫א‬
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 K‫א‬،
133
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 
 
Internal Control ‫א‬‫א‬‫• א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬         ‫א‬  ‫א‬
 
 K‫א‬
 
 Administrative Control ‫א‬‫א‬‫• א‬
 
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 
Accounting Control ‫א‬‫• א‬
 
،‫א‬‫א‬
 
 ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ 
 
 ‫א‬ ‫א‬      ‫א‬
 
 K
 
Internal Audit‫א‬‫א‬‫א‬‫• א‬
 
‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬
 
 ‫א‬‫א‬‫א‬
 
 K‫א‬‫א‬
 
Internal Check‫א‬‫א‬‫• א‬
 
  ‫א‬ ‫א‬       
 
 K
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 
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134
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 ‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬ ،   ،  ، ‫א‬  ،‫א‬  K1  
K277 J276،252 J251،244،‫א‬‫א‬،‫א‬‫א‬  
  ‫א‬W  J1،‫א‬‫א‬‫א‬،  ، K2
 K93 J92،91،81،2000،‫א‬‫א‬  
،‫א‬‫א‬W،‫א‬‫א‬‫א‬،‫א‬ ، K3  
 K12،1989  
‫א‬ W‫א‬‫א‬    ‫א‬ ، ،‫א‬  ، ‫ א‬K4  
 K48 J47،‫א‬‫א‬W،‫א‬  
 ‫א‬‫א‬‫א‬ 
1. AICPA, 1949, Internal Control Aspecial Report by the Auditing 
Procedures Committee of the American institute of Certified
public Accountants, New York.  

 ،، ، ، ،‫א‬
 
K42،242 J241
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2. Boynton, 1996, W.c. and Kell, W.G. Modern Auditing,
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6th ed, New York: John Willey & Sons,P.839.
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138
 140  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 140 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬1.1
 140 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.1
 141  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K2
 141 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.2
 141 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.2
 145 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬3.2
 146 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬4.2
 148 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬5.2
 149 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬6.2
 154  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K4
 155  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K5
 156  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K6
 157 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 157 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKE1F‫א‬
 159 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKE2F‫א‬
 169 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKE3F‫א‬‫א‬
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139
 
 W1.1
 >‫א‬،‫א‬‫א‬
  ‫א‬‫א‬    ‫א‬‫א‬   ‫א‬ 
 KKKK      ‫א‬      ،
 ‫א‬‫א‬‫א‬‫א‬ J‫א‬ J
‫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‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 W‫א‬‫א‬2.1
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 W ‫א‬
 K‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬‫א‬ K4
K‫א‬‫א‬‫א‬ K5
K‫א‬‫א‬‫א‬‫א‬ K6
< <Í]†ý]æ<¼éŞ~jÖ]
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K7
 K‫א‬ K8
140
:‫ ﺍﻟﺘﺨﻄﻴﻂ ﻭﺍﻹﺷﺮﺍﻑ‬.2
 W‫א‬‫א‬1.2
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫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
 K‫א‬‫א‬‫א‬‫ א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 W‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫ א‬ J
‫א‬‫א‬ ‫א‬‫א‬  J
 K‫א‬‫א‬
 K‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬2.2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬
 
141
 ‫א‬‫א‬‫א‬‫א‬‫ א‬1.2.2
 ‫א‬     ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫• א‬
 K‫• א‬
 K‫א‬‫• א‬
 K‫• א‬
 K‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬2.2.2
‫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
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬‫א‬‫א‬‫א‬3.2.2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬4.2.2
‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬
142
‫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
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬E ‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬
‫א‬،E ‫א‬‫א‬‫א‬ ‫א‬‫א‬F‫א‬‫ א‬
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
،E‫א‬‫א‬‫א‬F‫א‬‫א‬‫ א‬
 K‫א‬‫א‬
‫א‬،E ‫א‬‫א‬F‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K،‫א‬‫א‬
 K‫א‬‫א‬‫ א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬
 K‫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F‫א‬‫א‬،
 KE‫א‬‫א‬‫א‬‫א‬
 K‫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‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫ א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫ א‬
 K‫א‬‫א‬‫ א‬
‫א‬‫א‬    ‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬F       ‫א‬‫א‬   ‫א‬‫א‬‫א‬ ‫א‬
 KE‫א‬‫א‬‫א‬‫א‬،‫א‬
144
 ‫א‬‫א‬‫א‬5.2.2
‫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3.2
‫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 •
 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 •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬1.3.2
 K‫א‬‫א‬‫א‬‫ א‬ J
< <Í]†ý]æ<¼éŞ~jÖ]
K‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬  J
 
145
 ‫א‬‫א‬‫א‬2.3.2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 ‫א‬3.3.2
‫א‬،  ‫א‬‫א‬
‫א‬‫א‬، ‫א‬‫א‬‫א‬ ،
 ‫א‬‫א‬
 K‫א‬،
 ‫א‬‫א‬‫א‬4.2
‫א‬ ‫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 K1
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2
 K‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬
 ‫א‬‫א‬ K4
 K‫א‬‫א‬‫א‬ K5
 K‫א‬‫א‬‫א‬‫א‬ K6
‫א‬ ،‫א‬‫א‬
 ،‫א‬‫א‬،
، ‫א‬        ،‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 W
< <Í]†ý]æ<¼éŞ~jÖ]
،، ‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
146
 ‫א‬‫א‬‫א‬‫א‬  J
K‫א‬‫א‬‫א‬‫א‬‫א‬
،  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬K
     ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ 
 K‫א‬‫א‬،‫א‬‫א‬
‫א‬، ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫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
 K‫א‬‫א‬‫א‬‫א‬،
 W ‫א‬K
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬KKKK‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 W‫א‬‫א‬
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‫א‬‫א‬‫א‬ 
 K‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 
K‫א‬
 K‫א‬‫א‬‫א‬  J
 K‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J 
 W‫א‬‫א‬‫א‬5.2
‫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‫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‫א‬‫א‬
‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬‫א‬‫א‬  J
K
   ‫א‬‫א‬‫א‬،‫ א‬ J
148
‫א‬‫א‬ ‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬
 W  
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
‫א‬‫א‬ ‫א‬،  ‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫ א‬ J
‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،
 ‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬6.2
 ،‫א‬ ،‫א‬‫א‬‫א‬
 ،‫א‬‫א‬ ،‫א‬‫א‬ ،‫א‬ ،‫א‬ ‫א‬   ،
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬F،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
149
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ 1.6.2
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 2.6.2
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬3.6.2
 W‫א‬‫א‬4.6.2
E60F،‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬G
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬
‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬E10F
 W‫א‬‫א‬
 K‫א‬‫א‬‫• א‬
 K‫א‬‫• א‬
 W‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬
150
‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K
 K‫א‬‫א‬
  K
 ‫א‬‫א‬‫א‬F‫א‬‫א‬‫ א‬
 ‫א‬E ‫א‬‫א‬‫א‬F‫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‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ J
،
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬K1
 K‫א‬‫א‬ K2
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K4
151
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K5
 K‫א‬‫א‬‫א‬ K6
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K7
‫א‬
 ،E‫א‬‫א‬F‫א‬‫א‬‫ א‬K8
‫א‬‫א‬‫א‬ ، ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ K9
 K‫א‬‫א‬‫א‬ K10
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K11
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K12
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K13
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K14
 K‫א‬‫א‬‫א‬ K15
 K‫א‬ K16
 K‫א‬‫א‬‫א‬‫ א‬K17
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K18
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫ א‬K1
 K‫א‬‫א‬‫א‬‫א‬‫ א‬K2
 K‫א‬‫א‬ K3
 K‫א‬‫א‬‫א‬‫א‬ K4
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K5
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬ K6
 K‫א‬ K7
152
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
 W‫א‬‫א‬‫א‬  J
 K‫א‬ K1
 K‫א‬‫א‬‫א‬‫א‬ K2
 K‫א‬‫א‬‫ א‬K3
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K4
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬
 
 
 W‫א‬‫א‬‫א‬
   
 W‫א‬
 
 ‫؟‬‫א‬‫א‬‫א‬ K1
 
‫؟‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2
< <Í]†ý]æ<¼éŞ~jÖ]
 
‫؟‬‫א‬‫א‬‫א‬‫א‬ K3
 
 
153
 
‫א‬‫א‬   ‫א‬‫א‬  ‫א‬  ،‫א‬‫א‬   
‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ 
      ،‫א‬‫א‬ ‫א‬   ،  
   ‫א‬   ‫א‬  ،E  ،  ، F ‫א‬‫א‬ 
 ‫א‬  ‫א‬‫א‬ ،  ‫א‬ ‫א‬  ،   
 ‫א‬   ‫א‬ ‫א‬‫א‬    ‫א‬‫א‬    
 K‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬‫א‬ 
 
 
 
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬
 
 K‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 
 
 
< <Í]†ý]æ<¼éŞ~jÖ]
 
 
 
154
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬W1
 K‫א‬‫א‬‫א‬ K1
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫ א‬K2
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
‫א‬‫א‬‫א‬‫א‬ K4
 ‫א‬‫א‬‫א‬‫ א‬K5
‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K6
  JW‫א‬‫א‬‫ א‬K7
 ‫א‬‫א‬‫א‬‫א‬‫א‬  J
 ‫א‬‫א‬‫ א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬  J
 ‫א‬‫א‬
 ‫א‬‫א‬  J
 ‫א‬‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬‫א‬‫א‬‫א‬W2
 K‫א‬‫א‬‫א‬‫ א‬K1
K‫א‬‫א‬‫א‬‫א‬ K2
 K‫א‬‫א‬ K3
 W‫א‬‫א‬‫א‬‫א‬W3
 K‫א‬‫א‬‫ א‬K1
K‫א‬‫א‬ K2
< <Í]†ý]æ<¼éŞ~jÖ]
K  ‫א‬ K3
155
 
   ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K1  
 2004 J2003‫א‬  
 2004‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2  
‫א‬‫א‬‫א‬‫א‬‫ א‬K3  
 2007‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K4  
 1993  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K5  
 2007‫א‬  
‫א‬‫א‬‫א‬ K6  
 1999‫א‬‫א‬‫א‬‫א‬
 
 
< <Í]†ý]æ<¼éŞ~jÖ]
156
‫ﻣﻼﺣـــﻖ‬
 E1F
 ‫א‬
 WLL‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
000000000000000‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬F‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬،E ‫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
 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
< <Í]†ý]æ<¼éŞ~jÖ]
،‫א‬‫א‬
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
157
‫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L‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
< <Í]†ý]æ<¼éŞ~jÖ]
 
 
 
158
 
 E2F
 ‫א‬
 ‫א‬
  J J J J J J‫א‬ J J J J J J J J J‫א‬‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
             W‫א‬‫א‬‫א‬
 W‫א‬‫א‬E
‫א‬‫א‬‫ א‬K1
‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫ א‬K2
‫א‬‫א‬
  K
 ‫א‬
             W‫א‬‫א‬E
‫א‬ ‫א‬‫א‬ K1
 K‫א‬
‫א‬‫ א‬K2
‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬ K3
‫א‬‫א‬  J 
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬  J
K‫א‬‫א‬  J
159
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
‫א‬  J
 K‫א‬
             W‫א‬ K4
‫א‬‫א‬  J
 K‫א‬‫א‬
‫א‬‫א‬  J
 K‫א‬

 ‫א‬‫א‬  J
 K‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬  J
 K‫א‬
‫א‬‫א‬  J
 
             W‫א‬‫א‬‫א‬ J
 W‫א‬‫א‬
‫א‬ ‫ א‬K1
‫א‬
 K‫א‬
‫א‬‫א‬‫ א‬K2
< <Í]†ý]æ<¼éŞ~jÖ]
  K
 ‫א‬
 W‫א‬‫א‬‫א‬
‫א‬ 
  K1
160
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬ K2
 K‫א‬ K3
‫א‬ ‫א‬‫א‬  J
 K‫א‬
‫א‬‫א‬  J
 K
‫א‬‫א‬  J
 K‫א‬
 K‫א‬‫א‬  J
K‫א‬‫ א‬ J
             W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫ א‬K1
‫א‬
 K
‫א‬‫א‬‫א‬‫ א‬K2
‫א‬
K‫א‬‫א‬‫א‬–‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬ K1
 W‫א‬ K2
161
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬  J
 K
‫א‬‫א‬‫א‬  J
 K‫א‬
‫א‬‫א‬‫א‬  J
‫א‬ ‫א‬
 K‫א‬
K‫א‬‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫ א‬K1
 K‫א‬
 ‫א‬‫א‬‫ א‬K2
K‫א‬
W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K1
 K‫א‬ K2
‫א‬‫א‬‫א‬  J
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬
‫א‬‫א‬  J
 K
162
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J
‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫ א‬ J
 ‫א‬‫א‬
             W‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫ א‬K1
 K
 W‫א‬‫א‬‫א‬
‫א‬ ‫א‬ K1
 K‫א‬‫א‬‫א‬
 K‫א‬ K2
‫א‬‫א‬  J
K
 K‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 W‫א‬‫א‬
‫א‬‫ א‬K1
K‫א‬‫א‬‫א‬
163
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬ J1
‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬  J
K‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬  J
‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬  J
             W‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬
 ‫א‬‫ א‬K1
K‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ K1
 K‫א‬ K2
‫א‬‫א‬‫א‬  J
 ‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬  J
‫א‬‫א‬‫א‬  J
 K‫א‬
164
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫ א‬K1
‫א‬‫א‬
K‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬ K1
 K‫א‬‫א‬‫א‬
‫א‬ ‫א‬ K2
 K‫א‬
‫א‬‫א‬ K3
 K‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 K‫ א‬K1
 K‫ א‬K2
 K‫א‬‫ א‬K3
< <Í]†ý]æ<¼éŞ~jÖ]
 W‫א‬‫א‬‫א‬
 K K1
‫א‬ K2
165
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬ K3
 W‫א‬‫א‬‫א‬ J
 W‫א‬ J
 W‫א‬‫א‬
 K‫א‬‫ א‬K1
 K‫א‬‫ א‬K2
 K‫א‬‫ א‬K3
 W‫א‬‫א‬‫א‬
 K K1
 K‫א‬ K2
 K‫א‬‫א‬ K3
 W‫א‬
 W‫א‬‫א‬
‫א‬‫ א‬K1
 K‫א‬‫א‬
 K‫א‬‫ א‬K2
 K‫ א‬K3
 W‫א‬‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬ K1
‫א‬‫א‬  J ‫א‬ K2
‫א‬‫א‬‫א‬–
166
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
 K‫א‬‫א‬–
‫א‬‫א‬ K3
 K
             W‫א‬‫א‬
 W‫א‬‫א‬
 K‫ א‬K1
 K‫א‬‫ א‬K2
‫א‬‫א‬‫ א‬K3
 K‫א‬
 K‫ א‬K4
 W‫א‬‫א‬‫א‬
 K K1
 K‫א‬‫א‬ K2
‫א‬‫א‬ K3
K‫א‬
           W‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫ א‬K1
 K‫א‬‫ א‬K2
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫ א‬K3
 K‫א‬
 K‫א‬‫א‬‫ א‬K4
167
 ‫א‬
  J J J J J J J J‫א‬
‫ א‬‫ א‬  ‫ א‬‫א‬
   ‫א‬
‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K •
 K‫א‬ •
K‫א‬‫א‬‫א‬ •
 W‫א‬
 W‫א‬‫א‬
K‫א‬‫ א‬K1
 K‫א‬‫ א‬K2
 W‫א‬‫א‬‫א‬
K‫א‬ •
 W‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫ א‬K1
 K‫א‬‫א‬‫א‬
‫א‬‫ א‬K2
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫ א‬K3
 K‫א‬
 W‫א‬‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 K‫א‬‫א‬ •
 
 
168
 E3F J‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKK
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
        ‫א‬‫א‬ K1
 ‫؟‬
 ‫؟‬‫א‬ K2
‫א‬‫א‬ K3
 ‫؟‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬ K4
‫א‬ K5
 W‫א‬‫א‬
 ‫؟‬‫ א‬ J
 ‫؟‬‫ א‬ J
 ‫؟‬‫ א‬ J
 ‫؟‬‫ א‬ J
         W K6
 ‫؟‬‫א‬  J
 ‫؟‬‫א‬‫א‬  J
W‫א‬ K7
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
< <Í]†ý]æ<¼éŞ~jÖ]
 ‫؟‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬ K8
 ‫؟‬
169
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫א‬‫א‬‫א‬ K9
 ‫؟‬‫א‬‫א‬
‫؟‬‫א‬‫א‬ ‫א‬‫א‬ K10
‫א‬ ‫א‬‫א‬ K11
 ‫؟‬‫א‬‫א‬
        ‫א‬‫א‬‫א‬ K12
 ‫؟‬
         W‫א‬ K13
 ‫؟‬‫א‬‫א‬  J
 ‫؟‬‫א‬  J
 ‫؟‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬ K14
‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ K15
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K16
 ‫؟‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K17
< <Í]†ý]æ<¼éŞ~jÖ]
 ‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K18
‫א‬‫א‬
170
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
 ‫؟‬‫א‬
‫א‬‫א‬‫א‬ K19
 ‫؟‬
        F
 ‫א‬ K20
‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫؟‬
‫א‬ K21
 ‫؟‬‫א‬‫א‬
 W‫א‬‫א‬W‫א‬
‫א‬‫א‬ K1
 ‫؟‬‫א‬
 ‫א‬‫א‬
  K2
‫؟‬‫א‬

 ‫א‬‫א‬ K3
‫؟‬‫א‬‫א‬
‫א‬‫א‬ K4
‫؟‬‫א‬‫א‬
‫א‬ K5
< <Í]†ý]æ<¼éŞ~jÖ]
‫؟‬‫א‬‫א‬
‫א‬‫א‬ K6
‫؟‬ 
171
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫؟‬ ‫א‬‫א‬ K7

 ‫א‬‫א‬‫א‬‫א‬ K8
‫؟‬‫א‬
‫א‬‫א‬ K9
‫؟‬‫א‬
‫א‬‫א‬ K10
‫א‬‫א‬ ‫א‬
‫؟‬
‫א‬‫א‬‫א‬ K11
‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ K12
‫؟‬‫א‬
‫א‬ K13
‫؟‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬ K14
‫א‬‫א‬‫א‬ K15
 ‫؟‬‫א‬
         W‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬‫א‬ K1
‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬
172
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
 ‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K2
‫א‬
 ‫א‬‫א‬
‫؟‬‫א‬
‫א‬‫א‬‫א‬ K3
‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬
‫؟‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K4
‫؟‬‫א‬
‫א‬‫א‬
  K5
‫؟‬
‫א‬‫א‬‫א‬‫א‬
  K6
‫؟‬‫א‬
 ‫א‬‫א‬ K7
‫؟‬‫א‬‫א‬‫א‬
W‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
 ‫؟‬‫א‬  J
‫؟‬‫א‬  J
، ‫א‬‫א‬‫א‬ K8
173
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
،
 ‫א‬‫א‬
 ‫؟‬‫א‬
 F‫א‬ ‫א‬‫א‬‫א‬ K9
E ‫א‬‫א‬‫א‬
‫؟‬‫א‬
‫א‬ ‫א‬ K10
‫؟‬‫א‬‫א‬
‫א‬‫א‬ K11
‫؟‬‫א‬‫א‬
،‫א‬ K12
‫א‬‫א‬
‫א‬،‫א‬
‫؟‬
  ‫א‬‫א‬ K13
‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K14
، 
‫؟‬‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬ K15
،‫א‬
‫؟‬‫א‬
174
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
 W‫א‬‫א‬ J
‫א‬‫א‬ K1
 ‫؟‬
‫א‬‫א‬ K2
‫؟‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K3
‫؟‬‫א‬
‫א‬‫א‬ K4
W
 ‫؟‬‫א‬‫ א‬ J
‫؟‬‫א‬‫א‬ J
 ‫؟‬‫א‬‫א‬‫א‬ J
 ‫؟‬ ‫א‬‫א‬‫א‬ K5
‫א‬‫א‬ K6
 ‫؟‬
‫א‬ K7
 ‫؟‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K8
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬‫א‬‫א‬
 ‫؟‬‫א‬
‫א‬‫א‬‫א‬ K9
175
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
 ‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K10
،‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫ א‬
 ‫؟‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬ K11
‫א‬‫א‬‫א‬‫א‬‫א‬ K12
 ‫؟‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬ ‫א‬ K1
 ‫؟‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬ K2
‫؟‬‫א‬
‫א‬‫א‬‫א‬ K3
‫؟‬‫א‬‫א‬
‫א‬‫א‬ K4
‫؟‬‫א‬
 W‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬‫א‬ K1
 ‫؟‬ ‫א‬‫א‬
‫א‬‫א‬ K2
176
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫؟‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K3
‫א‬ ‫א‬
‫؟‬‫א‬
‫א‬‫א‬‫א‬ K4
‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K5
‫א‬‫א‬‫א‬‫א‬
‫؟‬‫א‬
 K6
‫؟‬‫א‬
‫א‬ K7
‫א‬ 
‫א‬
  ‫א‬
‫؟‬‫א‬
 K8
‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬ K9
< <Í]†ý]æ<¼éŞ~jÖ]
‫؟‬‫א‬‫א‬
 ‫א‬‫א‬
   K10

  ‫א‬‫א‬
177
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫؟‬
،  K11
‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬ K12
‫؟‬  ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K13
‫؟‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬ K14
‫א‬
‫؟‬‫א‬
‫א‬‫א‬ K15
‫؟‬‫א‬
‫א‬‫א‬ K16
‫؟‬‫א‬‫א‬‫א‬
 W‫א‬

  ‫א‬‫א‬ K1
W‫א‬‫א‬
 ‫؟‬‫א‬‫א‬‫א‬‫ א‬E
< <Í]†ý]æ<¼éŞ~jÖ]
‫؟‬‫א‬‫ א‬E

 ‫؟‬‫א‬‫א‬E
‫א‬ K2
178
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
E‫؟‬‫א‬F‫؟‬
‫א‬‫א‬ K3
‫؟‬‫א‬
‫א‬‫א‬‫א‬ K4
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬ K5
W
 ‫؟‬‫א‬  J
‫א‬‫א‬‫ א‬ J
‫؟‬‫א‬
‫א‬‫א‬  K6
‫א‬
‫؟‬‫א‬‫א‬‫א‬
W‫א‬‫א‬ K7
 ‫؟‬‫א‬‫א‬‫ א‬ J

‫؟‬‫א‬‫ א‬ J
‫؟‬‫א‬‫ א‬ J
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬‫א‬ K8
W‫א‬‫א‬
 ‫؟‬‫א‬‫א‬  J
179
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫؟‬‫א‬‫א‬‫א‬‫ א‬ J
‫؟‬‫א‬‫א‬‫א‬‫ א‬ J
، ‫א‬‫א‬‫א‬ K9
‫؟‬ ‫א‬‫א‬
‫א‬
‫؟‬
E‫א‬‫א‬‫א‬F
W‫א‬ K10
‫א‬‫א‬  J 
‫א‬
 ‫؟‬‫א‬
W‫א‬‫א‬‫א‬‫א‬  J
 ‫؟‬‫א‬ •
 ‫؟‬‫א‬ •
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬
 ‫؟‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬ K11
‫؟‬‫א‬‫א‬،
 ‫א‬
         W‫א‬‫א‬‫א‬
180
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫א‬‫א‬‫א‬ K1
 ‫؟‬‫א‬،
‫א‬ K2
‫א‬‫א‬
‫א‬‫؟‬‫א‬‫א‬‫א‬
‫؟‬‫א‬ 
‫؟‬ ‫א‬‫א‬‫א‬‫א‬ K3
‫א‬‫א‬‫א‬‫א‬‫א‬ K4
‫؟‬‫א‬
‫א‬ K5
‫؟‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K6
W‫א‬‫א‬‫א‬
 ‫؟‬‫א‬  J
‫؟‬‫א‬‫א‬  J

‫א‬‫א‬‫א‬‫א‬‫א‬ K7
‫א‬
‫؟‬
< <Í]†ý]æ<¼éŞ~jÖ]
 
 W‫א‬‫א‬
‫؟‬‫א‬ K1
181
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫א‬‫א‬ K2
‫؟‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬ K3
‫؟‬‫א‬
‫א‬‫א‬‫א‬ K4
‫א‬‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K5
‫א‬‫א‬‫א‬، ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K6
‫؟‬‫א‬‫א‬
W  ‫א‬ K7
 ‫؟‬  ‫א‬‫א‬  J
‫א‬  ‫א‬ J
‫؟‬‫א‬
‫א‬‫א‬ K8
< <Í]†ý]æ<¼éŞ~jÖ]
‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬
‫א‬ K9
182
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫א‬
‫؟‬  
‫א‬‫א‬ K10
‫؟‬‫א‬‫א‬
 ‫א‬ K11
‫؟‬‫א‬‫א‬ ‫א‬
 W‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬  J1
  J2
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  J3
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
  ‫א‬‫א‬ J1
 ‫؟‬‫א‬
‫א‬‫א‬‫א‬ J2
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ J3
< <Í]†ý]æ<¼éŞ~jÖ]
‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J4
‫؟‬‫א‬‫א‬
183
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
 W‫א‬
‫א‬ K1
‫؟‬‫א‬
‫א‬ K2
 ‫؟‬‫א‬
‫א‬‫א‬ K3
‫א‬
‫؟‬  
 W‫א‬
‫א‬‫א‬‫א‬
  K1
W
 ‫؟‬‫א‬‫א‬‫א‬  J
 ‫؟‬‫א‬  J
‫א‬‫א‬ K2
‫؟‬
W‫א‬‫א‬‫א‬ K3
 ‫؟‬‫א‬‫א‬‫ א‬ J
‫؟‬‫א‬‫ א‬ J
< <Í]†ý]æ<¼éŞ~jÖ]
 ‫؟‬‫א‬‫ א‬ J

‫؟‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K4
184
 ‫א‬‫א‬‫א‬‫א‬
  ‫א‬
‫א‬

      ‫א‬

 EF
‫؟‬‫א‬
‫א‬‫א‬‫א‬ K5
‫؟‬‫א‬
‫א‬‫א‬‫א‬ K6
،‫א‬
‫؟‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K7
K‫א‬
 ‫؟‬‫ א‬ J
‫؟‬‫א‬‫א‬‫א‬  J
 ‫؟‬‫א‬‫ א‬ J
‫א‬‫א‬‫א‬ K8
 ‫؟‬‫א‬E‫א‬F‫א‬
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185
186
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188
 190  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 190 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 191 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2K1
 192  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 192 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.2
 194  KKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬2.2
 195 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬3.2
 203 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬4.2
 203 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬5.2
 205 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬6.2
 206  KKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬7.2
 206 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬8.2
 210 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬9.2
 212  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 214  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬4
 215  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬5
 219  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬6
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189
 
 W1.1
 >‫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   W ،‫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F‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬٪100?‫א‬‫א‬‫א‬
 ،
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K  ‫א‬‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K2
‫א‬‫א‬‫א‬‫א‬‫א‬ K3
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
٪100
E‫א‬F‫א‬‫א‬‫א‬‫א‬‫ א‬K4
W٪100‫א‬‫א‬‫א‬‫א‬ K5
190
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
K‫א‬‫א‬‫א‬ -
K‫א‬‫א‬ -
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K6
 ‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬2.1
  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ،‫א‬‫א‬ 
 W ‫א‬
 K‫א‬‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K4  
 
 
 
 
 
 
 
 
 
 
 
 
 
191
:‫ ﺍﻷﻫﻤﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ‬.2
 
 W‫א‬‫א‬1.2
‫א‬‫א‬ E‫א‬F‫א‬‫א‬
‫א‬‫א‬ ، ‫א‬‫א‬‫א‬‫א‬‫א‬
 ،     ‫א‬  ‫א‬ ‫א‬ ‫א‬   ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫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‫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‫א‬‫א‬‫א‬ K1
‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬ ‫א‬‫א‬
، 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
?  E ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ 
،
192
  ‫א‬‫א‬‫א‬?‫א‬
 ?‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K2
‫א‬‫א‬‫א‬
 K
‫א‬، ‫א‬‫א‬‫א‬ K3
‫א‬‫א‬‫א‬‫א‬  
  200.000‫א‬  
‫א‬
K‫א‬KKKKKK‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬،‫א‬‫א‬F‫א‬‫א‬  J

  ‫א‬‫א‬KKKKKKK‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬
 K‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
 ‫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  
193
  ‫א‬ ‫א‬        E‫א‬ F ‫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
  100.000‫א‬‫א‬
‫א‬       100.001           E99.999F
 K‫א‬‫א‬‫א‬‫א‬100.000
‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬ 2.2
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K1
،‫א‬‫א‬،،F‫א‬‫א‬‫א‬ K2
KE‫א‬‫א‬،‫א‬‫א‬،
  ‫א‬،،F‫א‬‫א‬‫ א‬K3
،E‫א‬‫א‬،
 ،،،
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KE‫א‬‫א‬‫א‬،‫א‬‫א‬F‫א‬‫ א‬K4
194
‫א‬، ‫א‬‫א‬‫א‬‫א‬ K5
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫ א‬K6
‫א‬‫א‬  ‫ א‬K7
K‫א‬
‫א‬‫א‬‫א‬   K8
K
K‫א‬‫א‬‫א‬‫א‬‫א‬ K9
K‫א‬‫א‬‫א‬‫א‬ K10
‫א‬،  ‫א‬‫א‬‫א‬ K11
‫א‬‫א‬،‫א‬‫א‬‫א‬
K  ‫א‬‫א‬
‫א‬‫א‬‫א‬ ، ‫א‬‫א‬‫א‬‫א‬‫א‬ K12
‫א‬‫א‬‫א‬‫א‬،
 ‫א‬‫א‬‫א‬
K‫א‬
K‫א‬‫ א‬K13
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K14
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K15
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K16
 W‫א‬‫א‬‫א‬3.2
 ،‫א‬ ،‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬ K3
195
K‫א‬‫א‬‫א‬ K4
K‫א‬‫א‬‫א‬‫א‬ K5
 W
 W‫א‬‫א‬‫א‬‫א‬ 1.3.2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬ -
K‫א‬‫א‬ -
K‫ א‬-
K‫א‬ -
K‫א‬ -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ٪10 J٪5  ‫א‬‫א‬‫א‬
 ٪2 J٪  ‫א‬
 ٪2 J٪  ‫א‬
 ٪12 J٪  ‫א‬
 ٪2 J٪1  ‫א‬
   1 J٪‫א‬
   1 J٪‫א‬
   ٪10 J٪5‫א‬‫א‬
 W‫א‬‫א‬
‫א‬  ،‫א‬ ‫א‬  ‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 
196
 W‫א‬
 K٪2‫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 ،EF‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
‫א‬‫א‬،
 ‫א‬‫א‬‫א‬‫א‬‫א‬ K1
 K‫א‬
‫א‬‫א‬E
 ‫א‬53F‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫ א‬K3
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬KK‫א‬F‫א‬‫א‬
KE‫א‬
W‫א‬ ‫א‬‫א‬ K4
 K‫א‬‫א‬ ‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J


 ‫א‬‫א‬،‫א‬‫א‬
K
‫א‬‫א‬‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬
197
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬ ‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬  J 
‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
  ‫א‬
 20  
 10  
 20  
 50  ‫א‬
٪2‫א‬‫א‬‫א‬ ،‫א‬
 K1Z 50٪2‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬       ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬ 
 E60F
 K3Z60C٪5‫א‬‫א‬
   ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬  ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬
 
198
 W‫א‬‫א‬‫א‬‫א‬2.3.2
    ‫א‬ ‫א‬ ‫א‬       ‫א‬‫א‬ 
‫א‬‫א‬ ،‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W
 12L31EF‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬
   ‫א‬‫א‬
20.000.000  W‫א‬‫א‬
   W‫א‬‫א‬‫א‬
 1.000.000  
 2.000.000  
#
 3.000.000  
26.000.000  ‫א‬‫א‬
   W‫א‬‫א‬
22.000.000  ‫א‬
22.000.000  ‫א‬
   W‫א‬‫א‬‫א‬
 4.000.000  ‫א‬
26.000.000 ‫א‬
 ‫א‬
‫א‬‫א‬‫א‬، 5‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W 
 250000Z٪5C5000000
 
199
 W‫א‬‫א‬‫א‬‫א‬‫א‬W 
 ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬
 96154  ٪38 20.000.000  
 4808  ٪2 1.000.000  
 9615  ٪4  2000000 
 14423  ٪6  3000000  
 105769   ٪4 22000000  
 19231  ٪8  4000000  ‫א‬
 250000  ٪100 52000000  
‫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
 108000  96154  
 3000  4808  
 6000  9615 
 8000  14423  
 105769  105769  
 19231  19231  ‫א‬
 250000  250000  
 
 
 
 
200
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬3.3.2
‫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
٪50‫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
 W
،2000.000‫א‬‫א‬‫א‬‫א‬‫א‬
،E100.000F‫א‬،1500.000
#  W‫א‬‫א‬
 E‫א‬‫א‬F‫א‬C‫א‬‫א‬‫א‬
 ‫א‬
 133300Z2000.000C100000Z
 1500000
‫א‬
 ‫א‬‫א‬،٪50‫א‬
‫א‬‫א‬،199950‫א‬‫א‬٪50‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
  ،  6000  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬ ،‫א‬ ‫א‬‫א‬

‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J –‫א‬
201
‫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
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬W 
 KEF‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W 
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬
5000000  
1000000  ‫א‬‫א‬
1500000  
7500000  ‫א‬‫א‬
5500000  ‫א‬
2.000.000  ‫א‬‫א‬
7500000  ‫א‬‫א‬
 
 
 
 
 
 
 
 
202
 ‫א‬‫א‬  ‫א‬    ‫א‬
 340000  ٪34 5000000  
 70000   ٪7 1000000  
 150000  ٪10 1500000  
 300000  ٪35 5500000 ‫א‬
 1400000  ٪14 2.000.000  ‫א‬‫א‬
 1.000.000  ٪100 15000000 ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬
 ‫א‬      ‫א‬‫א‬       ،
‫א‬‫א‬‫א‬ ،‫א‬
 ‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  
 K‫א‬
 W‫א‬‫א‬4.2
 ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬   ‫א‬  ‫א‬    ،   ‫א‬
،٪100‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬5.2
‫א‬ ،‫א‬‫א‬
 W‫א‬‫א‬
 
 
 
 
203
 E1F
‫א‬‫א‬FF  ‫א‬‫א‬?47?‫א‬‫א‬‫א‬
‫א‬
  J–‫א‬‫א‬
 EE
 E2F
‫א‬‫א‬‫א‬FF‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 EE  
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
E47F‫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‫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‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،
 ‫א‬ ،‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
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‫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‫א‬‫א‬‫א‬، ‫א‬
، ‫א‬‫א‬‫א‬K  
، ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 29?‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬٪95‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬٪2‫א‬‫א‬٪98‫א‬٪5
‫א‬‫א‬‫א‬‫א‬٪1‫א‬٪99‫א‬
‫א‬‫א‬‫א‬‫א‬٪5 J٪1‫א‬‫א‬
 ‫א‬‫א‬،
 W‫א‬6.2
 W‫א‬‫א‬
 W‫א‬‫א‬ J
‫א‬  ، ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬ J
 ،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ J
‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
205
 W‫א‬‫א‬‫א‬‫א‬‫א‬7.2
‫א‬‫א‬‫א‬ F‫א‬‫א‬‫ א‬ J1
 KE‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬F‫א‬‫ א‬ J2
KE‫א‬‫א‬‫א‬–‫א‬‫א‬–
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J3
K‫א‬
، ‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫ א‬ J4
‫א‬‫א‬‫א‬ ، ‫א‬‫א‬‫א‬
K‫א‬KKK‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫ א‬ J5
K‫א‬‫א‬  J6
‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬  J7
K ‫א‬
 W‫א‬‫א‬‫א‬8.2
 ‫א‬‫א‬W 
W‫א‬ J
،‫א‬ ‫א‬  ‫א‬     ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬،‫א‬
 W‫א‬
٪100 ‫א‬ ‫א‬   ‫א‬‫א‬     ‫א‬ 
 W
 K‫א‬‫א‬‫א‬‫א‬‫ א‬-
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
K‫א‬‫א‬‫א‬‫א‬ -
 
206
 W‫א‬‫א‬W 
 W‫א‬‫א‬ J
‫א‬    ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬  ‫א‬ 
 K‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬W 
 W،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ •
 FF‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،  ‫א‬‫א‬
        ،    ‫א‬   
 KEE‫א‬‫א‬‫א‬‫א‬
     ‫א‬   ‫א‬    
،‫א‬‫א‬،‫א‬،‫א‬،‫א‬
 ،‫א‬ ‫א‬‫א‬      ،   
‫א‬‫א‬‫א‬‫א‬KKKKKKK‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬ -
K‫א‬ -
K‫א‬ -
K‫א‬ -
K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬ -
207
،‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬     ‫א‬  ‫א‬  ‫א‬ ‫א‬
 K‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬  J
 K‫א‬‫א‬ -
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫ א‬-
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬-
 W‫א‬‫א‬  J

 K‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬ J
 K J
 K J
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪60 •
 ٪50 •
 ٪40 •
 
 
 
 
 
208
 W‫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‫א‬‫א‬
 K‫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
F‫א‬‫א‬‫א‬‫א‬  
   ‫א‬        ،E  
‫א‬‫א‬‫א‬‫א‬ ،E F‫א‬
‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬?
 K‫א‬
 W‫א‬ ‫א‬‫א‬
‫א‬  ‫א‬      ‫א‬ K٪20  
‫א‬‫א‬  ‫א‬   ‫א‬ ‫א‬    ‫א‬ 
 K‫א‬‫א‬
 K٪50
 K٪80
 
 
 
209
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬?
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K?‫א‬‫א‬‫א‬‫א‬، 
 W‫א‬‫א‬‫א‬
 K‫א‬‫ א‬K1
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫ א‬K3
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K4
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K٪30
 K٪50
 K٪70
 W‫א‬‫א‬9.2
 CCZ
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪1Z‫א‬‫א‬‫א‬‫א‬‫א‬
 K01Z
 C

 
 ٪20‫א‬‫א‬‫א‬
 ٪80‫א‬‫א‬‫א‬‫א‬
 
 
210
 ٪100‫א‬‫א‬‫א‬‫א‬
 ٪5ZK01Z
 1C20
‫א‬‫א‬‫א‬،٪5‫א‬‫א‬‫א‬W 
‫א‬٪1‫א‬‫א‬‫א‬٪95‫א‬
 ٪25‫א‬‫א‬٪20‫א‬‫א‬‫א‬K٪99
 K20ZK01Z
 K25C20
 K٪80ZE20 J100F
 W‫א‬‫א‬
 K٪1‫א‬‫א‬‫א‬
 K٪20‫א‬‫א‬‫א‬
 K٪25‫א‬‫א‬‫א‬
 ٪20 ‫א‬،٪80‫א‬‫א‬‫א‬
 K01Z
 ٪25Z80CK25CK20
 ٪75ZE٪25–100FZ‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
211
 
 
   ‫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 
‫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    ‫א‬  
 K 
‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬      
    ،   ،‫א‬‫א‬    ‫א‬ 
‫א‬‫א‬  ، ‫א‬ ،‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬  
‫א‬F  ‫א‬ ‫א‬ ‫א‬   ‫א‬    
 ،E‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬،‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
212
 W‫א‬‫א‬‫א‬
 
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬ J1  
 W‫א‬‫א‬ J  
 K‫א‬‫ א‬K1  
 K‫א‬‫ א‬K2  
 K‫א‬‫א‬‫ א‬K3  
 W‫א‬‫א‬‫א‬‫א‬ J  
 K K1
 
 K K2
 
 K K3
 W‫א‬‫א‬ J
 
 K‫א‬‫א‬‫א‬ K1  
 K‫א‬‫א‬‫א‬‫א‬ K2  
 K‫א‬‫א‬ K3  
‫؟‬  W‫א‬‫א‬‫א‬‫א‬‫א‬ J  
 K‫א‬‫א‬‫ א‬K1  
 K‫א‬‫א‬‫ א‬K2
 
 K‫א‬‫א‬‫ א‬K3
 
 W‫א‬،‫א‬‫א‬ECF‫א‬‫א‬ELF J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K1  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2  
 ‫א‬‫א‬‫א‬ K3  
K‫א‬  
‫א‬‫א‬‫א‬‫א‬W‫א‬ K4  
K‫א‬  
 W‫א‬‫א‬‫א‬ J3
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
 
 ‫؟‬‫א‬‫א‬‫א‬  J
 
 
 
213
 
 W1
 E3F  J
 E2F  J

 E3F  J

 E1F  J

 
 W2
 E1F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬CE2F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬CE3F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬CE4F
 W3
 W‫א‬L
 K‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬ K4
K‫א‬‫א‬‫א‬‫א‬ K5
––‫א‬‫א‬‫א‬‫א‬L
 K‫א‬
 
 
 
 
214
 
  W Assurance ‫• 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  
W Reasonable Assurance‫א‬‫• א‬  
،،‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬،‫א‬  
K‫א‬  
W Audit Firm‫א‬ •  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ 
WAudit RisK‫א‬‫א‬ •  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬،‫א‬‫א‬‫א‬  
 K‫א‬،‫א‬،‫א‬‫א‬W
 
WControl Risk‫א‬ •
 
‫א‬،‫א‬‫א‬‫א‬
 
،‫א‬،‫א‬
 
‫א‬‫א‬،‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
215
 
WDetection RisK‫א‬ •  
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬‫א‬  
،‫א‬‫א‬  
K‫א‬‫א‬
 
W Inherent RiskE‫א‬F‫א‬‫א‬ •
 
‫א‬،‫א‬‫א‬
 
‫א‬‫א‬،
 
‫א‬‫א‬‫א‬‫א‬،
 
 K
 
W AuditorE‫א‬F‫א‬‫• א‬
 
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
? ‫א‬‫א‬?،‫א‬F‫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  
WError ‫• א‬  
K‫א‬‫א‬‫א‬‫א‬  
WExpected Error ‫א‬‫• א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
WExpert ‫• א‬  
  ‫א‬  
K‫א‬‫א‬‫א‬  
   
 
 
216
 
  W Financial Statements‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬،‫א‬F‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  
 K‫א‬‫א‬‫א‬‫א‬  
WSummarized Financial Statements‫א‬‫א‬‫א‬ •  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬  
 K‫א‬  
W Financial Statements Assertions‫א‬‫א‬‫א‬‫א‬ •  
،E F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 W‫א‬،‫א‬‫א‬‫א‬‫א‬  
 K‫א‬‫א‬ Existence‫ א‬ J  
‫א‬‫א‬W Rights and obligations‫א‬‫א‬‫ א‬ J  
 K‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬ Occurrence‫ א‬ J  
 Completeness ‫ א‬ J
 
 K،‫א‬
 
 ‫א‬‫א‬‫א‬ Valuation ‫ א‬ J
 
،‫א‬‫א‬Measurement   ‫ א‬ J
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬ Presentation and Disclosure‫א‬‫ א‬ J
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 K‫א‬‫א‬‫א‬،
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WMaterial Inconsistency  •  
‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F ‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  
 K‫א‬  
WMaterial Misstatement of Fact  •  
،‫א‬‫א‬‫א‬‫א‬‫א‬  
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 K
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WMateriality E‫א‬F‫א‬‫• א‬
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‫א‬‫א‬‫א‬
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،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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WMisstatement EF •
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 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
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‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬،  K1

 K2001‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫ א‬K2

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
E320F2007‫א‬
2‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ K4
1996‫א‬
‫א‬‫א‬،
 ، K5
K2005‫א‬‫א‬
Aivin A0Arens and James K0Loebbecke0 a auditing : K6
An Integrated " New Jersey prentice Hall Inc 1997 ) pp0
249-225
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬0‫א‬‫א‬–‫א‬ K7
 2004
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 224  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K1
 224  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 225  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 225 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK3.1
 226  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K2
 226 KKKKKKKKKKKK‫א‬‫א‬‫א‬1.2
 228 KKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬2.2
 231 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬3.2
 232 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬4.2
 232 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬5.2
 239 KKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬6.2
 241  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 242  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K4
 244  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K5
 245  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K6
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223
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 W1.1
 >‫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‫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
 K‫א‬‫א‬‫א‬‫א‬
       ،  ‫א‬ ‫א‬  ‫א‬
‫א‬ ،‫א‬‫א‬ ،‫א‬‫א‬‫א‬

‫א‬     ‫א‬    ‫א‬ ‫א‬    
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K
 
 
 
 
 
 
 
224
 W‫א‬‫א‬2.1
  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ،‫א‬‫א‬ 
 W ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬K1
K‫א‬‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫ א‬K3
K‫א‬‫ א‬K4  
K‫א‬‫א‬‫ א‬K5  
 
 W3.1
،
 ‫א‬‫א‬‫א‬ Element‫א‬W‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ SampleW‫א‬
 K‫א‬‫א‬ SamplingW‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬
 K‫א‬KKKK‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬
 K–‫א‬‫א‬–‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 K
 
 
 
225
 ‫א‬
‫א‬‫א‬‫א‬ 
  ،  ، ‫א‬      ،‫א‬ 
 K‫א‬‫א‬‫א‬
   ،‫א‬‫א‬‫א‬
 W‫א‬
   ‫א‬   ‫א‬ ‫א‬ ‫א‬   ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬    ‫א‬    ‫א‬‫א‬    
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
:‫ﺍﻟﻌﻴﻨﺎﺕ ﺍﻹﺣﺼﺎﺋﻴﺔ‬. 2
 
 ‫א‬‫א‬‫א‬‫א‬1.2
‫א‬   ‫א‬     ‫א‬  ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬ 1.1.2
‫א‬‫א‬،  
 ، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬، ‫א‬‫א‬
W‫א‬‫א‬‫א‬،‫א‬
 
 
226
 K‫א‬‫א‬‫א‬  J
‫א‬‫א‬  J
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬  J
K‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬  J
،E ‫א‬‫א‬‫א‬F
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 2.1.2
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬G
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬  J
 K‫א‬  J
 K‫א‬  J
 K‫א‬  J
‫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‫א‬‫א‬‫א‬ 
 K‫א‬
227
 W‫א‬‫א‬‫א‬‫א‬2.2
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬1.2.2
  ‫א‬     ‫א‬ ‫א‬    
 W،‫א‬
 W‫א‬K
   ‫א‬   ‫א‬‫א‬‫א‬    
       ‫א‬‫א‬‫א‬    ‫א‬‫א‬ 
‫א‬‫א‬E F ،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  100   ‫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
 W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
K‫א‬
K‫א‬‫ א‬
K ‫א‬
 
 
 
 
228
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
   
  ٪30 J10  –
  ٪70 J20 ‫א‬ J
  ٪100_60 ‫א‬‫א‬ J
 
 W‫א‬‫א‬K
  ‫א‬      ‫א‬‫א‬   
‫א‬‫א‬‫א‬ ،E‫א‬F‫א‬‫א‬
        ،‫א‬  ‫א‬ ‫א‬ 
 K‫א‬
 W‫א‬‫א‬‫א‬2.2.2
‫א‬ ،‫א‬‫א‬
‫א‬،‫א‬، ‫א‬
‫א‬    ‫א‬ ،‫א‬     ‫א‬     
 K‫א‬‫א‬
 W‫א‬‫א‬3.2.2
 ‫א‬ ‫א‬ ‫א‬    ‫א‬     
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
  J   ‫א‬    ‫א‬  ‫א‬ 
‫א‬ ‫א‬‫א‬  J
‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬    ،‫א‬ ‫א‬ 
 K‫א‬
 
229
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
K
K‫א‬‫א‬‫א‬‫ א‬
‫א‬ ‫א‬    ‫א‬   ‫א‬  ‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬Z‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬  ‫א‬
 1.61  ٪80
 2.3  ٪90
 3.00  ٪95
 3.2  ٪96
 3.4  ٪97
 3.69  ٪97.5
 3.7  ٪98
 4.3  ٪99
 5.4  ٪99.5
‫א‬‫א‬ ، 3530000‫א‬‫א‬
E70F‫א‬‫א‬٪95
 ‫א‬151Z70.000D3C3530000W‫א‬،
 W‫א‬‫א‬
 ‫א‬150Z3Z‫א‬Z‫א‬
 K02‫א‬
230
 W‫א‬3.2
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬1.3.2
 KE
K‫א‬‫א‬‫א‬2.3.2
 K‫א‬‫א‬3.3.2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ،‫א‬‫א‬ ‫א‬‫א‬
‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 ‫א‬  W‫א‬    ‫א‬     ‫א‬   
 17000،13000E2000H15000F‫א‬
 W
 ٪95‫א‬‫א‬‫א‬
 ٪5
#
 ٪2±‫א‬
 ‫א‬‫א‬‫א‬
 4.9
‫א‬‫א‬6.9،2.9±‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 
 
 
 
231
 W
‫א‬‫א‬E1F±‫א‬٪2‫א‬‫א‬‫א‬
"
 K‫א‬‫א‬‫א‬٪3،٪1
 
 W‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬4.2
 W،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W
 ‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬5.2
 W‫א‬‫א‬‫א‬1.5.2
‫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 íéñ^’uý]<l^ßéÃÖ]<< <íßÚ^nÖ]<ì‚uçÖ]
 
 
 
 
 
232
 W‫א‬‫א‬‫א‬‫א‬
 
 8  7  6  5  3  2  1  0
10480 15011 01536 02011 81647 91646 69179  1
22368 46573 25595 85393 30995 89198 27982  2
24130 48360 22527 97265 76393 64809 15179  3
44167 93093 06243 66180 07856 16376 39440  4
37570 39975 81837 16656 06121 91782 60468  5
77921 06907 11008 42751 27756 53498 18602  6
99562 72905 56420 69994 98872 31016 71194  7
96301 91977 05463 07972 18876 20922 94595  8
89579 14342 63661 10281 17453 18103 57740  9
85475 36857 53342 53988 53060 59533 38867  10
28918 69578 88231 33276 70997 79936 56865  11
63553 40961 48235 03427 49626 69445 18663  12
09429 93969 52636 92737 88974 33488 36320  13
10365 61129 87529 85689 48237 52267 67689  14
07119 97336 71048 08178 77233 13916 47564  15
51085 12765 51821 51259 77452 16308 60756  16
02368 21382 52404 60268 89368 19885 55322  17
01011 54092 33362 94904 31237 04146 18594  18
52162 53916 46369 58586 23216 14513 83149  19
07056 97628 33787 09998 42698 01191 76988  20
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬2.5.2
  ‫א‬ ‫א‬  ،‫א‬  ‫א‬ ‫א‬    
     ،  ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬   ، ‫א‬‫א‬
‫א‬ ،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
 
233
 
 W
 J0001‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،200‫א‬6000
‫א‬‫א‬‫א‬، 624،225،225،153‫א‬ "
 08183‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬3.5.2
‫א‬      ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬  
 K‫א‬‫א‬
 W‫א‬‫א‬4.5.2
،‫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
 W
‫א‬110‫א‬‫א‬1250‫א‬
 K٪4‫א‬،٪95‫א‬‫א‬ "
 11Z110Z‫א‬‫א‬Z‫א‬K
 1250‫א‬
 W‫א‬‫א‬K
 35Z35.35Z1250Z‫א‬‫א‬‫ א‬
،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬E6F5.916Z35
 1256Z6H1250‫א‬‫א‬
234
 E250500000،1274،1268،1262،1256W‫א‬‫א‬‫א‬
 W‫א‬5.5.2
 E3F ،‫א‬  ‫א‬   ‫א‬  ‫א‬   
 W‫א‬‫א‬‫א‬‫א‬،‫א‬
 E3F‫א‬C‫א‬‫א‬Z‫א‬‫א‬
 ‫א‬286Z2.6C110
‫א‬‫א‬E186F‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 6Z1140Z J110–1250ZE‫א‬F‫א‬
 186186
 K6
 
 W‫א‬
 ‫א‬ 
10  9  8  7  6  5  4  3  2  1 ‫א‬
5.7 5.3 4.9 4.5 4.00 3.6 3.1 2.6 2.1 1.6 ٪95
6.8 6.3 5.8 5.2 4.7 4.1 3.6 3.00 2.4 1.8 ٪90
8.5 7.8 7.00 6.4 5.7 5.00 4.2 3.5 2.7 1.9 ٪80
10.4 9.5 8.6 7.7 6.8 5.9 4.9 4.00 3.00 2.1 ٪70
12.8 11.7 10.5 9.4 8.2 7.00 5.9 4.7 3.5 2.3 ٪60
15.3 13.9 12.5 11.00 9.6 8.2 6.8 5.3 3.9 2.5 ٪50
 
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
50 ZE200D10000F   ‫א‬    E200F   ،E10.000F
 K 
235
‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬‫א‬   
  122 ‫א‬   ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  ، E200F
 KE‫א‬000272،222،172،22،72F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬6.5.2
   ‫א‬ ‫א‬‫א‬      ‫א‬  
 ،‫א‬‫א‬ ، ،‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬7.5.2
 ‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K،‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬  J
K‫א‬‫א‬‫א‬‫א‬  J
‫א‬ ‫א‬، ‫א‬‫א‬‫ א‬ J
K‫א‬
K،?‫א‬?‫ א‬ J
 ‫א‬‫א‬–‫א‬Z‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫ א‬ J 
236
K‫א‬‫א‬
 E‫א‬‫א‬FW
 38540002008L12L31‫א‬ J
#
 3210‫א‬ J
 35000‫א‬‫א‬ J
‫א‬‫א‬،20000 E15F J
 K980000
‫א‬، ‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 25.42Z980000Z‫א‬‫א‬Z‫א‬‫א‬
 3854000‫א‬
980000–3854000Z‫א‬‫א‬ J‫א‬Z ‫א‬
 82.11Z
 35000‫א‬‫א‬
٪30‫א‬‫א‬‫א‬
 ‫א‬
 E2.6F‫א‬
 ‫א‬C‫א‬Z‫א‬‫א‬‫א‬
  213Z2.6C82.11
  228Z15H213Z‫א‬
 
 
 
 
 
237
 ‫א‬
 ‫א‬‫א‬ ‫א‬

‫א‬‫א‬‫א‬
٪100 ٪90 ٪60 ٪50 ٪30 ٪10  ٪0 ‫א‬
‫א‬
 J1
 0  0  0  K3  K6 K8 K9  
 

 0  0  0  0  0  0 0  

 0  0  0  0  0  0 0    
 0  0  0  K6 1.1 1.6 1.8    J2

 0  0  0  K3  K6 K8 K9  
 
 0  0  0  0  0  0 0    
 J3
 0  K9 1.8 2.3 2.6 2.8 2.9  
 

 0  0  K9 1.4 1.8 1.9 2  
 
 0  0  0  0  0  0 0    
 J4
 0 1.8 2.6 3.6 3.5 3.6 3.8  
 

 0  K9 1.8 2.3 2.6 2.8 2.9  
 
 0  0  0  0  0  0 0    
 
 
 
238
 W‫א‬‫א‬‫א‬6.2
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 ‫א‬‫א‬‫א‬
 ٪5‫א‬$E1000F‫א‬‫א‬
 ٪5D1000E20F‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬  J

 200‫א‬‫א‬
 $600‫א‬
 $3Z200D600Z‫א‬‫א‬
‫א‬‫א‬ 30000‫א‬ ‫א‬‫א‬‫א‬
 E3C30000FE90F
 W
 3‫א‬‫א‬
#  K‫א‬225‫א‬
 K15300‫א‬‫א‬
 149200‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬2194Z149200C15300D225
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬E1F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 
 
 
239
 W
‫א‬،‫א‬‫א‬E3FE150F٪95
 
 7.76‫א‬‫א‬‫א‬
 5.17Z100C150D7.76 "
 ٪5.71‫א‬‫א‬‫א‬‫א‬٪95‫א‬‫א‬‫א‬‫א‬
 ٪95
 ٪54Z100C150DK81
 K‫א‬٪54‫א‬‫א‬‫א‬٪95 ‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
240
 
‫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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‫א‬‫א‬‫א‬، 
 K‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬  
 W،‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ 
 K‫א‬  J  
K‫א‬  J  
 K‫א‬‫א‬  J
 
 K‫א‬W‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
 
 K‫א‬‫א‬‫ א‬ J
 
K‫א‬‫ א‬ J
 K  J
 
‫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‫א‬‫א‬‫א‬‫א‬ 
241
 
  W ‫א‬‫א‬‫א‬
 
 W‫א‬ 
 ‫א‬‫א‬‫א‬‫א‬‫ א‬K1  
 ‫؟‬‫א‬‫א‬ K2   ?
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3  
 K‫א‬‫א‬ K4  
 
 
 W‫א‬‫א‬‫א‬‫א‬ J1
 K‫א‬‫א‬‫א‬ K1
‫א‬ ‫א‬‫א‬ K2
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ K3
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K4
، ‫א‬‫א‬‫א‬ K5
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J2
‫א‬‫א‬‫א‬ K1
 K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ K2
K‫א‬ K3
K‫א‬ K4
K‫א‬ K5
 
 
242
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J3
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ K1
‫א‬ K2
 K3
‫א‬‫א‬‫א‬‫ א‬K4
 
  J4
 ‫א‬‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
 K  K 
243
 
 
   K‫א‬‫א‬‫א‬‫א‬W
‫א‬ ‫א‬‫א‬‫א‬W ‫א‬‫א‬ 
 K 
 K‫א‬‫א‬‫א‬W‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W  
 K 
 J  ‫א‬–‫א‬W‫א‬ 
 K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
W 
 K 
 K‫א‬‫א‬‫א‬‫א‬‫א‬W 
‫א‬‫א‬ W  ‫א‬ 
 K‫א‬‫א‬‫א‬ 
K‫א‬‫א‬W‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W ‫א‬ 
‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬ 
، ‫א‬‫א‬W ‫א‬ 
 ،‫א‬‫א‬‫א‬‫א‬،  
 K‫א‬‫א‬، 
 
 
 
 
 
244
 
 K،‫א‬‫א‬،‫א‬‫א‬‫א‬ K1  
،
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K2  
2003،E2F‫א‬  
‫א‬‫א‬–‫א‬‫א‬‫א‬‫א‬ W  K3  
2007‫א‬  
، K4  
‫א‬، ‫א‬‫א‬‫א‬‫א‬ K5  
K‫א‬1999  
، ‫א‬‫א‬‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬ K6  
2006‫א‬‫א‬‫א‬  
2007‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬W‫א‬ K7  
1988‫א‬‫א‬‫א‬،‫א‬W‫א‬ K8  
  ،‫א‬‫א‬W K9
1987‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
245
 E1F
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬‫א‬F
 ‫א‬‫א‬‫א‬W‫א‬
 
‫א‬‫א‬  E‫א‬F‫א‬
 ‫א‬  99.5 99.0  97.5  95  90  80  75
 0  5.30  4.61  3.69  3  2.31  1.61  1.39
 1  7.43  6.64  5.58  4.75  3.89  3  2.70
 2  9.28  8.14  7.23  6.30  5.33  4.28  3.93
 3 10.98 10.05  8.77  7.76  6.69  5K52  5.11
 4 12.60 11.61 10.25  9.16  8.00  6.73  6.28
 5 14.15 13.11 11.67 10.52  9.28  7.91  7.43
 6 15.66 14.58 13.06 11.85 10.54  9.08 8056
 7 17.14 16.00 14.43 13.15 11.78 10.24  9.69
 8 18.58 17.41 15077 14.44 13.00 11.38 10.81
 9 20.00 18.79 17.09 15.71 14.21 12.52 11.92
 10 21.40 20.15 18.40 16.97 15.41 13.66 13.02
 11 22.78 21.50 19.69 18.21 16.60 14.78 14.13
 12 24.15 22.83 20.97 19.45 17.79 15.90 15.220
 13 25.50 24.14 22.24 20.67 18.96 17.02 16.32
 14 26.84 25.45 23.49 21.89 20.13 18.13 17.40
 15 28.17 26.75 24.75 23.10 21.30 19.24 18.49
 16 29.49 28.04 25.99 24.31 22.46 20.34 19.58
 17 30.80 29.31 27.22 25.50 23.61 21.44 20.66
 18 32.10 30.59 28.45 26.70 24.76 22.54 21.74
 19 33.39 31.85 29.68 26.88 25.91 23.64 22.81 íéñ^’uý]<l^ßéÃÖ]<< <íßÚ^nÖ]<ì‚uçÖ]
 20 34.67 33.11 30.89 29.07 27.05 24.73 23.89
 21 35.95 34.36 32.11 30.25 28.19 25.82 24.96
 22 37.22 35.61 33.31 31.42 29.33 26.91 26.03
 23 38.49 36.85 34.52 32.59 30.46 28.00 27.10
 24 39.75 38.08 35.72 33.76 31.59 29.09 28.17
 25 41.01 39.31 36.91 34.92 32.72 30.17 29.24
246
 
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬E1F
 E‫א‬‫א‬F
‫א‬‫א‬  E‫א‬F‫א‬
 ‫א‬  99.5 99.0  97.5  95.0  90.0  80.0  75.0
 26 42.26 40.54 38.10 36.08 33.84 31.25 30.31
 27 43.50 41.76 39.29 37.24 34.96 32.33 31.37
 28 44.74 42.98 40.47 38.39 36.08 33.41 32.43
 29 45.98 44.19 41.65 39.55 37.20 34.49 33.50
 30 47.21 45.41 42.83 40.70 38.32 35.57 34.56
 31 48.44 46.61 44.01 41.84 39.43 36.64 35.62
 32 49.67 47.82 45.18 42.99 40.55 37.72 36.68
 33 50.89 49.02 46.35 44.13 41.66 38.79 37.74
 34 52.11 50.22 47.52 45.27 42.77 39.86 38.79
 35 53.33 51.41 48.68 46.41 43.88 40.93 39.85
 36 54.54 52.61 49.84 47.55 44.98 42.00 40.91
 37 55.75 53.80 51.00 48.68 46.09 43.07 41.96
 38 56.96 54.98 52.16 49.81 47.19 44.14 43.02
 39 58.17 56.17 53.32 50.94 48.29 45.21 44.07
 40 59.37 57.35 54.47 52.07 49.39 46.27 45.12
 41 60.57 58.53 55.63 53.20 50.49 47.34 46.18
 42 61.77 59.71 56.78 54.33 51.59 48.40 47.23
 43 62.96 60.89 57.93 55.45 52.69 49.47 48.28
 44 64.15 62.06 59.07 56.58 53.79 50.53 49.33
 45 65.35 63.24 60.22 57.70 54.88 51.59 50.38
 46 66.53 64.41 61.36 58.82 55.98 52.66 51.43

 47 67.72 65.58 62.51 59.94 57.07 53.72 52.48
 48 68.91 66.74 63.65 61.08 58.16 54.78 53.53
 49 70.09 67.91 64.79 62.18 59.25 55.84 54.58
 50 71.27 69.07 65.92 63.29 60.34 56.90 55.62

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 
247
 E2F
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 E‫א‬‫א‬F
 ‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬  E‫א‬F‫א‬
 ‫א‬  99.5 99.0  97.5  95.0  90.0  80.0  75.0
 0  0  0  0  0  0  0  0
 1  K1  K1  K3  K5  K11  K22  K29
 2  K10  K14  K24  K35  K53  K82  K96
 3  K33  K43  K61  K81  1.10  1.53  1.72
 4  K67  82  1.08  1.36  1.74  2.29  2.53
 5  1.07  1.27  1.62  1.97  2.43  3.08  3.36
 6  1.53  1.78  2.20  2.61  3.15  3.90  4.21
 7  2.03  2.33  2.81  3.28  3.89  4.75  5.08
 8  2.57  2.90  3.45  3.98  4.65  5.57  5.95
 9  3.13  3.50  4.11  4.69  5.43  6.42  6.83
 10  3.71  4.13  4.79  5.42  6.22  7.28  7.72
 11  4.32  4.77  5.49  6.16  7.02  8.15  8.61
 12  4.94  5.42  6.20  6.92  7.82  9.03  9.51
 13  5.58  6.09  6.62  7.68  8.64  9.91 10.42
 14  6.23  6.78  7.65  8.46  9.46 10.79 11.32
 15  6.89  7.47  8.39  9.24 10.29 11.68 12.23
 16  7.56  8.18  9.14 10.03 11.13 12.57 13.15
 17  8.25  8.89  9.90 10.83 11.97 13.46 14.06
 18  8.94  9.61 10.66 11.63 12.82 14.36 14.98
 19  9.64 10.34 11.43 12.44 13.67 15.26 15.90
 20 10.35 11.08 12.21 13.25 14.52 16.17 16.83
 21 11.06 11.82 12.99 14.07 15.38 17.07 17.75
 22 11.79 12.57 13.78 14.89 16.24 17.98 18.68
 23 12.52 13.32 14.58 15.71 17.10 18.89 19.60
 24 13.25 14.08 15.37 16.54 17.97 19.81 20.53
 25 13.99 14.85 16.17 17.38 18.84 20.72 21.47
248
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬E2F
 E‫א‬‫א‬F
‫א‬‫א‬  E‫א‬F‫א‬
 ‫א‬  99.5 99.0  97.5  95.0  90.0  80.0  75.0
 26 14.74 15.62 16.98 18.21 19.71 21.64 22.40
 27 15.49 16.39 17.79 19.05 20.59 22.55 23.33
 28 16.24 17.17 18.60 19.90 21.46 23.47 24.27
 29 17.00 17.95 19.42 20.74 22.34 24.39 25.20
 30 17.76 18.74 20.24 21.59 23.22 25.32 26.14
 31 18.53 19.53 21.06 22.44 24.11 26.24 27.08
 32 19.30 20.32 21.88 23.29 24.99 27.16 28.02
 33 20.07 21.12 22.71 24.15 25.88 28.09 28.96
 34 20.85 21.91 23.54 25.01 26.77 29.02 29.90
 35 21.63 22.72 24.37 25.86 27.66 29.94 30.84
 36 22.42 23.52 25.21 26.73 28.55 30.87 31.79
 37 23.20 24.33 26.05 27.59 29.44 31.80 32.73
 38 23.99 25.14 26.98 28.45 30.34 32.73 33.68
 39 24.79 25.95 27.73 29.32 31.24 33.67 34.62
 40 25.58 26.77 28.57 30.19 32.13 34.60 35.57
 41 26.38 27.58 29.42 31.06 33.03 35.53 36.51
 42 27.18 28.40 30.26 31.93 33.93 36.47 37.46
 43 27.98 29.22 31.11 32.81 34.84 37.40 38.41
 44 28.79 30.05 31.97 33.68 35.74 38.34 39.36
 45 29.59 30.87 32.82 34.56 36.64 39.27 40.31
 46 30.40 31.70 33.87 35.44 37.55 40.21 41.28
 47 31.21 32.53 34.53 36.31 38.45 41.15 42.21
 48 32.03 33.38 35.39 37.20 39.36 42.09 34.16

 49 32.84 34.19 36.25 38.08 40.27 43.03 44.11
 50 33.86 35.03 37.11 38.96 41.17 43.97 45.06
 
 
 
249
 E3F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪5‫א‬‫א‬‫א‬‫א‬٪95‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٪21± ٪511± ‫א‬
 ٪3± ٪2± ٪51±
 2  2
 68  75  83  89  95  100
 103  121 141  162 181  200
 124  131 184  221 259  300
 138  173 217  271 230  400
 148  189 244  314 296  500
 156  202 265  351 456  600
 162  212 283  383 512  700
 167  220 298  411 563  800
 171  227 311  436 611  900
 174  233 322  458 655  1000
 181  245 344  504 754  1250
 185  253 361  540 838  1500
 188  259 374  570 911  1750
 191  264 384  594 974  2000
 193  268 392  614 1030  2250
 195  271 399  631 1080  2500
 W‫א‬
G. Brown and L.L rance . sampling for Estimating Error rate or other
Proportions university California press Berkeley 1961
 
 
 
 
 
 
250
 E3F
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٪21± ٪511± ‫א‬
 ٪3± ٪2± ٪51±
 2  2
 197  276 410  659 1163  3000
 199  280 418  680 1232  3500
 201  283 425  697 1288  4000
 202  285 430  711 1336  4500
           
 203  287 434  722 1377  5000
 204  289 440  740 1443  6000
 205  291 445  754 1495  7000
 206  293 448  764 1536  8000
 206  294 451  772 1569  9000
           
 207  295 453  779 1597  10000
 208  298 460  800 1687  15000
 209  299 464  810 1735  20000
           
 209  300 466  817 1766  25000
 210  302 471  830 1830  50000
 211  303 473  837 1865  100000
           
 211  304 475  844 1897 100000

 
 
 
 
 
251
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 E4F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 E5000F‫א‬
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 ‫א‬‫א‬‫א‬‫א‬ 
٪99.9  ٪99 ٪95 ٪90 ٪75 ٪50 ‫א‬
1208  842 565 440 270 137  ٪0.5
646  440 291 226 137  9   ٪1
334  226 148 114  69  35   ٪2
226  152  99 77  46  24   ٪3
170  114  75 58  35  18   ٪4
137  92  60 46  28  14   ٪5
 69  46  30 23  14  7  ٪10
 28  19  12 10  6  3  ٪25
 14  10  6  5  3  2  ٪50
 W‫א‬
G. Brown and M j Draper Editing financial Data for Management
purposes
The Controller April 1962 P: 156
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< <íè…]ý]<íÃq]†¹]< <íÃ‰^jÖ]<ì‚uçÖ]

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254
 256 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1
 256 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 257 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 257 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K2
 257 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬1.2
 257 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬2.2
 259 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K3
 259 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬1.3
 259 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.3
 263 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K4
 266 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K5
 266 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.5
 267 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.5
 269 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K6
 269 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬1.6
 269 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.6
 271 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K7
 271 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1.7
 272 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬2.7
 274 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K8
 274 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.8
 275 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.8
 277 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K9
 277 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬1.9
 279 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬2.9
 281 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬3.9
 283 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K10
< <íè…]ý]<íÃq]†¹] íÃ‰^jÖ]<ì‚uçÖ]
 283 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬1.10
 283 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬2.10
 285 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K11
 286 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫ א‬‫א‬K12
 286 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K13
 287 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK14
 288 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K15
255
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 W1.1
 >‫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 ‫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‫א‬
 ‫א‬    ، ‫א‬ ‫א‬   ‫א‬ ‫א‬    
‫א‬ ‫א‬  ‫א‬ ،     ‫א‬ ‫א‬‫א‬
 . (Managerial Audit).‫א‬‫א‬‫א‬‫א‬
 
 

 
 
 
 
 
 
256
 W‫א‬‫א‬2.1
  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ،‫א‬‫א‬ 
 W ‫א‬
 K‫א‬‫א‬‫א‬‫א‬ K1
K‫א‬‫א‬‫א‬‫א‬ K2
K‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K4  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K5  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K6  
K‫א‬‫א‬‫א‬‫א‬ K7  
 
 
:‫ ﻣﻔﻬﻮﻡ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺃﻫﻤﻴﺘﻬﺎ‬. 2

 ‫א‬1.2
‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬
‫א‬‫א‬‫א‬Managerial Audit ‫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2.2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬ ‫א‬ 
  
     ‫א‬ ‫א‬  ‫א‬   ‫א‬ ‫א‬
257
 Managerial Audit  ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬    ، Operational  ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
 ‫א‬‫א‬ ‫א‬ ،Management Audit ‫א‬‫א‬ ‫א‬ System Audit
 Analytical Audit ‫א‬‫א‬‫א‬Perfomance Audit
‫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 ‫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   
 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‫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
  
258
 
W‫א‬‫א‬‫א‬
   
 
 
K‫א‬‫א‬‫א‬‫א‬ K1
‫؟‬ K‫א‬‫א‬‫א‬‫א‬‫ א‬K2
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K3
 
:‫ ﻣﻬﺎﻡ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ‬.3

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬1.3
‫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KKK‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬2.3
‫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    
259
 ‫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‫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
 
   E1F   
 
 
 
KKKKK‫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  ، 
260
 ‫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 ‫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‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
E‫א‬F‫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‫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،
261
‫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‫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
 
 
 
  W ‫א‬‫א‬‫א‬  
 
 
‫؟‬‫א‬‫א‬K‫א‬ K1  ?
 
 
 

 
 
 
 
 
262
:‫ ﺃﻫﺪﺍﻑ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ‬.4
‫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   ‫א‬ ‫א‬ ، ‫א‬
 
  
    ‫א‬
، ‫א‬ ‫א‬ ‫א‬
   ‫א‬‫א‬
   
  
‫א‬ 
    ،‫א‬
 ‫א‬
‫א‬‫א‬

  ، 
E12F‫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 K1
K‫א‬‫א‬‫א‬
 
     ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬  
‫א‬    ‫א‬ ‫א‬‫א‬   E12F  ‫א‬   ‫א‬‫א‬‫א‬
 W‫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‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 ‫א‬       ‫א‬ ‫א‬ ‫א‬  
‫א‬‫א‬   
 K
263
‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬
  ‫א‬  ‫א‬‫א‬ ‫א‬    ،‫א‬‫א‬ ‫א‬   J
 K‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬      ،‫א‬‫א‬ ‫א‬   J
 K،‫א‬‫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‫א‬
 W‫א‬‫א‬‫א‬12‫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   E‫א‬‫א‬F‫א‬
‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬،‫א‬
   ‫א‬‫א‬    ‫א‬ ‫א‬  ‫א‬

 K‫א‬‫א‬
،‫א‬  E‫א‬F‫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
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  ،‫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
 
 W‫א‬‫א‬‫א‬
   
 
 
K‫א‬‫א‬‫א‬‫א‬ K1
 
K‫א‬‫א‬‫א‬‫א‬‫א‬E12F‫א‬ K2
 
‫؟‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K3
 K‫א‬KE12F‫א‬،‫א‬‫א‬  
 
 
 
 E2F   
 
 
 
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
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:‫ ﺍﺧﺘﻼﻑ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻋﻦ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ‬.5
 
‫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  ‫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، ‫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 principle of Meteriality ‫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1.5
  ‫א‬  ‫א‬ ‫א‬        ‫א‬   
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬ ‫א‬‫א‬ ‫א‬   ، ‫א‬   ‫א‬  
‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬ ‫א‬      ‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬   ‫א‬‫א‬  ‫א‬‫א‬    ،E‫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2.5
‫א‬‫א‬ ‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬
  ‫א‬‫א‬    ‫א‬ ‫א‬  ‫א‬     ،‫א‬
‫א‬ ‫א‬  K ‫א‬       ‫א‬ ‫א‬  ‫א‬
‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬   ،‫א‬    ‫א‬‫א‬     ‫א‬ ‫א‬
‫א‬    ‫א‬‫א‬     E‫א‬ ‫א‬‫א‬F ‫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‫א‬‫א‬
E‫א‬ –‫א‬F،E‫א‬ –‫א‬F‫א‬‫א‬‫א‬
– ‫א‬‫א‬F ، E ‫א‬ ‫א‬ – ‫א‬ F E‫א‬‫א‬ ‫א‬ – ‫א‬ ‫א‬F
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،E‫א‬–‫א‬‫א‬F،E‫א‬–‫א‬F،E‫א‬‫א‬‫א‬‫א‬
– ‫א‬ ‫א‬ ‫א‬ – ‫א‬ F ، E‫א‬ ‫א‬ – ‫א‬‫א‬ F
    ‫א‬ ‫א‬  ‫א‬ ‫א‬  ،E ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 E3F 
   
 
 
 
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‫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‫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
 
268
 
W‫א‬‫א‬‫א‬
   
 
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1
‫؟‬ K‫א‬‫א‬‫א‬‫א‬ K2
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K3
 
 
:‫ ﺃﻫﺪﺍﻑ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ‬.6

‫א‬ ‫א‬‫א‬     ‫א‬‫א‬ ‫א‬‫א‬     
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬1.6
 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 ‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬2.6
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬     ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  K2
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
269
‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬‫א‬‫א‬
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W ‫א‬‫א‬‫א‬
   
 
 
  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K1
 ‫؟‬‫א‬‫א‬‫א‬‫א‬ K2
?
 
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 
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 
 
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  < <íè…]ý]<íÃq]†¹]< <íÃ‰^jÖ]<ì‚uçÖ]
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270
:‫ ﺍﻟﻔﺮﻕ ﺑﻴﻦ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺧﺪﻣﺎﺕ ﺍﻻﺳﺘﺸﺎﺭﺍﺕ ﺍﻹﺩﺍﺭﻳﺔ‬.7
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1.7
 ‫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  K‫א‬‫א‬
        ‫א‬‫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 ‫ 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
 K‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬ ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬

K ‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  K‫א‬‫א‬
‫א‬‫א‬  
 K‫א‬‫א‬  
 
271
Management Advisory - ServicesW‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬2.7
E‫א‬ ‫א‬‫א‬F ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬  ‫א‬‫א‬ 
 ‫א‬ ‫א‬          ‫א‬ 
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬    ، ‫א‬
 ‫א‬ ‫א‬ (AICPA) ‫א‬ ‫א‬ ‫א‬    ،‫א‬
 ‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬  (AICPA) ‫א‬ ‫א‬ ‫א‬   
 Management Advisory Services Execuitve Committee ‫א‬
‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ K  
 W
       ‫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‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬  ‫א‬ ‫א‬  ‫א‬ 
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬

E‫א‬‫א‬F‫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
272
 ‫א‬  ، ‫א‬  ‫א‬ ‫א‬   ‫א‬  
‫א‬‫א‬‫א‬?‫א‬‫א‬‫א‬
 
  ‫א‬
  ‫א‬‫א‬ ‫א‬‫א‬       ‫א‬   
‫א‬‫א‬‫א‬‫א‬K?‫א‬
‫א‬Management Consultation Services(MCS
  ‫א‬ ،  ‫א‬ ‫א‬   ‫א‬  
‫א‬ ‫א‬‫א‬ ‫א‬  Managerial Audit  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬
 ‫א‬ W   Informal  ‫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 An Analytical Approch  ‫א‬
 ،‫א‬ ‫א‬  ،‫א‬  ‫א‬   ‫א‬ ‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
E4F   
 
 
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 W ‫א‬‫א‬‫א‬  
 
 
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K1
،‫א‬‫א‬‫א‬‫א‬ K2  
?
K‫א‬‫א‬‫א‬  
 ‫؟‬‫א‬
 
273
:‫ ﻣﻌﺎﻳﻴﺮ ﻣﻤﺎﺭﺳﺔ ﺍﻟﺨﺪﻣﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻻﺳﺘﺸﺎﺭﻳﺔ‬.8
‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬     
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬
General Standards‫א‬‫א‬1.8
 ،‫א‬‫א‬‫א‬ ‫א‬
 ‫א‬ ‫א‬   ،      ‫א‬ 
 W‫א‬
Professional Competence  ‫א‬ ‫א‬  ‫א‬    ‫ א‬ J
 ‫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Due Professional Care ‫א‬‫א‬‫א‬  J
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 Adquate, planning, Supervision ‫א‬ ‫א‬‫א‬ ‫א‬‫ א‬ J
 ‫א‬‫א‬‫א‬‫א‬‫א‬

  
  ،  ‫א‬‫א‬      
 K‫א‬
Sufficient      ‫א‬‫א‬  ‫א‬ ‫א‬     J
 ‫א‬ ،‫א‬ ‫א‬‫א‬  Relevant Date
 K‫א‬‫א‬‫א‬
274
‫א‬   ‫א‬ ‫א‬‫א‬    Forecast  ‫א‬‫א‬  ‫ א‬ J
  ‫א‬    ‫א‬ ‫א‬    ‫א‬ ‫א‬
  ‫א‬   ‫א‬  ،‫א‬     
K‫א‬
  Technical Standards‫א‬‫א‬2.8
  ‫א‬ ‫א‬‫א‬      ‫א‬  ‫א‬ 
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  J
               ،‫א‬‫א‬
 K
‫א‬‫א‬‫א‬  J
 K‫א‬‫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‫א‬‫א‬‫א‬
 K‫א‬
     ‫א‬    ‫א‬   ‫א‬‫א‬    J
     ،  ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
275
‫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 
K‫א‬‫א‬
 
 
 
 W‫א‬‫א‬‫א‬  
 
 
K‫א‬‫א‬‫א‬ K1
?
 ‫؟‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ K2
276
:‫ ﻣﻌﺎﻳﻴﺮ ﺃﺩﺍﺀ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ‬.9
  ‫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
K‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬ 
 ‫א‬ ‫א‬   ،‫א‬ ‫א‬    ‫א‬  
‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬   US General Accounting Office(GAO)  ‫א‬ ‫א‬ ‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
General Standards‫א‬‫א‬1.9
‫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‫א‬   ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬ 
 W،E‫א‬F‫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 

     ‫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
  E‫א‬F ‫א‬ ‫א‬‫א‬  ‫א‬   ،‫א‬‫א‬ ‫א‬ 
277
C. William ،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
?‫א‬‫א‬‫א‬? ‫א‬‫א‬ Thomas & Henke
‫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
(Continuing Professional ‫א‬‫א‬‫א‬‫א‬‫א‬
 Education Courses )
 ‫א‬    ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬    J
‫א‬  ،E‫א‬F ‫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‫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   J
 K‫א‬

‫א‬ ‫א‬‫א‬  ‫א‬   ،‫א‬‫א‬ ‫א‬‫א‬  ‫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‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
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 ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬ ،‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
E4F   
 
 
   
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 Work FieldStandards‫א‬‫א‬‫א‬2.9
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 W
،‫א‬  ‫א‬‫א‬     ‫א‬‫א‬ ‫א‬‫א‬    J
 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‫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   J

 ‫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  ،
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‫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
 K‫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
 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 ‫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  K
 ‫א‬  ‫א‬    ‫א‬    ‫א‬‫א‬   
‫א‬،‫א‬‫א‬ W،‫א‬
‫א‬،‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
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Repoting Standards‫א‬‫א‬‫א‬3.9
 (AICPA) ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬ 
 W،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1.3.9
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬2.3.9
 K‫א‬
   ‫א‬‫א‬‫א‬ 3.3.9
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬4.3.9
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬ 
      ‫א‬  ‫א‬‫א‬   ،E‫א‬ ‫א‬‫א‬F ‫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‫א‬‫א‬،‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،(AICPA) ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE388KF
281
‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬  J
     ،‫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     J
‫א‬   ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬ 
 K‫א‬‫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‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ، 
 
 ‫א‬
K‫א‬‫א‬‫א‬
 
W ‫א‬‫א‬‫א‬  
 
 
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1

‫؟‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2  
?
 K‫א‬K‫א‬‫א‬‫א‬ K3  
 
 
 
282
:‫ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺨﺘﺎﻣﻲ‬.10
،‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬1.10
‫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
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬ ‫א‬‫א‬  KE‫א‬F ‫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2.10
  ‫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 
283
‫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‫א‬‫א‬،‫א‬‫א‬
 J ‫א‬‫א‬ ‫א‬‫א‬‫א‬،
‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬     J 
 K‫א‬‫א‬
 
W ‫א‬‫א‬‫א‬  
 
 
 
 
K‫א‬‫א‬‫א‬‫א‬ K1  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2  
?
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K4  
 
 
 
 

 
 
 
 
 
 
284
 
 
 ‫؟‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬      ،‫א‬     
 K‫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  
 K‫؟‬‫א‬‫א‬  ‫א‬ ‫א‬‫א‬   ‫א‬   ‫א‬‫א‬

‫א‬ ‫א‬    ،‫א‬ ‫א‬‫א‬  ‫א‬ 

  ‫א‬     ،‫א‬‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬

 ‫א‬   ،E‫א‬ ‫א‬  ،‫א‬   ، 
 F
 ‫א‬
 ‫א‬   ‫א‬ ،‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬
 
 K‫א‬‫א‬‫א‬
 
     ،‫א‬   ‫א‬  ‫א‬    
 
 K
 
‫א‬    ‫א‬    ‫א‬    
 K‫א‬‫א‬،
 
 
 
 
285
   
 
 ،‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  F
 ‫א‬‫א‬‫א‬‫ א‬  ‫א‬ ، E‫א‬‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 
 
 
 E1F
‫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
 E2F
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬
 E3F
  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
 E4F

 ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
286
 ،
 
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 E5F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬‫א‬‫א‬،،
 
 
 
  Advisory ManagementServices: ‫א‬‫א‬ •
 
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 Financial Audit W‫א‬‫א‬‫• א‬  
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 WorkField Standards W‫א‬‫א‬‫א‬ •
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 Managerial Audit W‫א‬‫א‬‫א‬‫• א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  
 K  
 Functional AuditW‫א‬‫א‬‫• א‬  
‫א‬،‫א‬‫א‬‫א‬ ،  
 KE‫א‬F‫א‬،‫א‬،  
 
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 
287
‫ ﺍﻟﻤﺮﺍﺟﻊ‬.15
 
   ‫א‬‫א‬‫א‬
‫א‬W‫א‬‫א‬ ، K،  ، ،‫א‬ K1  
–16،1982،‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬،‫א‬  
 K26  
،‫א‬‫א‬،‫א‬‫א‬‫א‬ ،، K2  
 K13 J20 J11،2000،‫א‬‫א‬W  
‫א‬ ،‫א‬‫א‬،‫א‬‫א‬ ، K3  
 K9،1999،‫א‬
 
،‫א‬‫א‬‫א‬‫א‬،‫א‬، K4
 
‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬
 
 K1989،‫א‬،‫א‬
 
‫א‬‫א‬‫א‬،‫א‬ K5
 K2005،‫א‬،‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ 
1. Cock, E, Asummary of the Principal legal  
Decisions Affecting Auditors,2nd ed, P20.  
288
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 292 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1K
 292 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 293 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 293 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬.2
 295 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬ .3
 298 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬.4
 307 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K5
 307 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬K6
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 1.6
 308
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ 2.6
 309
‫א‬‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬3.6
 310
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
 314 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K7
‫א‬‫א‬‫א‬‫א‬‫א‬ 1.7
 314
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
 316 KKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬2.7
 321 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K8
 322 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬K9
 322 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K10
 324 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K11
 325 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K12
291
 
 W1.1
 >‫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
‫א‬W‫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   ‫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‫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    K   
K‫א‬‫א‬?K
 K‫א‬‫א‬
292
 W‫א‬‫א‬2.1
  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ،‫א‬‫א‬ 
 W ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1
 K‫א‬‫א‬‫א‬ K2
 K‫א‬‫א‬‫א‬‫א‬ K3
 K‫א‬‫א‬‫א‬ K4  
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K5  
K،،،،‫א‬‫א‬ K6  
 
 
:‫ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬. 2

 ‫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 ‫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 Social Audit
‫א‬‫א‬‫א‬‫א‬،Social Responsibility Accounting
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
293
‫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
 
E1F 
   
 
 
 W‫א‬‫א‬  
 ‫؟‬‫א‬‫א‬‫א‬‫א‬  J1
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J2
 
 
 
 
 
 
 
 

 
 
 
 
 
294
:‫ ﻣﻔﻬﻮﻡ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬.3
 ‫א‬ ‫א‬‫א‬  (Haward R. Boawen)  1953  
 ‫א‬     ‫א‬      ‫א‬? 
‫א‬‫א‬ ‫א‬ Fred Blum ‫א‬ 1958   ? ‫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‫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‫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
‫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 
295
‫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
‫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 ‫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
 
 
 
296
 
 
   E2F   
 
 
 W‫א‬‫א‬  
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ .1  
 
 
‫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  
 KKK‫א‬‫א‬‫א‬‫ א‬ 
 
 
 
 
 
 
 
297
:‫ ﺃﻫﺪﺍﻑ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬.4
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬       ‫א‬ 
 K‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
W‫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 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬  ‫א‬      J < <íéÂ^Ûjqý]<íÃq]†¹] ì†^ÃÖ]<ì‚uçÖ]
‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬     ‫א‬ ‫א‬ 
 K‫א‬‫א‬
298
‫א‬  ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬      J
‫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
 K‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬ ‫א‬  J
        ‫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      J
‫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  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
299
‫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
 
   E3F  
 
 
 W‫א‬‫א‬  
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ .2  
 
 
 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‫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   < <íéÂ^Ûjqý]<íÃq]†¹] ì†^ÃÖ]<ì‚uçÖ]
‫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
300
 ‫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‫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    ‫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
 W،‫א‬
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬‫א‬‫א‬
 K‫א‬
301
 W‫א‬‫א‬‫א‬W 
‫א‬، ‫א‬‫א‬‫א‬‫א‬ ‫א‬  J

 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  J
‫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  J
 K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬W 
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
‫א‬ ‫א‬  ‫א‬‫א‬‫א‬‫ א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫ א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
302
  ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬  W 
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬    J
K‫א‬
‫א‬‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬   ‫ א‬ J
 K‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬   ‫א‬     
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 E4F   
   
 
 W‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫؟‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
303
 W‫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‫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   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
 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‫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‫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‫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‫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    ‫א‬‫א‬ ‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬
305
 ‫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 ‫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
   E5F   
 
 
 
 W‫א‬‫א‬
K‫א‬‫א‬‫א‬ 
 
 W‫א‬‫א‬‫א‬    
 
 
W‫א‬ 

 K‫א‬‫א‬‫א‬ K1  
K‫א‬‫א‬‫א‬ K2   ?
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
 
K‫א‬‫א‬‫א‬‫א‬‫ א‬K4
 
K‫א‬‫א‬‫א‬ K5
 
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K6
 
K‫א‬‫א‬‫א‬‫א‬ K7
306
 
 
 
:‫ ﻧﻄﺎﻕ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬.5

‫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
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫ א‬
 K
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬،‫א‬
 
:‫ ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬.6

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫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
307
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1.6
 ‫א‬ ‫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
 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 ‫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
 K‫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‫א‬
308
‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬
  ‫א‬ ‫א‬    ‫א‬ ‫א‬   ‫א‬
K‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ 2.6
 ‫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    ‫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
 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
 ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬
 ‫א‬  ‫א‬ ‫א‬ ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
309
E6F  
 W‫א‬‫א‬
 
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬ 
 
‫؟‬‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬3.6
‫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‫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‫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
 W‫א‬‫א‬ < <íéÂ^Ûjqý]<íÃq]†¹] ì†^ÃÖ]<ì‚uçÖ]
 ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬     J
‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬ 
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 ‫א‬  ‫א‬   ‫א‬   ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬ ‫א‬     ‫א‬‫א‬    J
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬    ‫א‬  ‫א‬ ‫א‬  ‫א‬  J
K‫א‬
  ،   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬  ‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬   J
‫א‬‫א‬‫א‬‫א‬
K‫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‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W
 
‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ 
 W
 K‫א‬‫א‬‫א‬‫א‬‫א‬ o
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‫א‬  ‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫ א‬o
 K‫א‬‫א‬
  ‫א‬         ‫ א‬o
‫א‬       ‫א‬    
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬o
‫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
 W‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ o
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 ‫א‬ ‫א‬‫א‬‫א‬ o
  ‫א‬   ، ‫א‬   ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ o

‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫ א‬o
  ‫א‬     ‫א‬ ، ‫א‬   
 K‫א‬‫א‬‫א‬–‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ o
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬ 
   ‫א‬    ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
312
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 E7F   
 
   
 W‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 
 
 
 W‫א‬‫א‬‫א‬  
 
   W‫א‬
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1
 
K‫א‬‫א‬‫א‬‫א‬‫א‬ K2
 
‫؟‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬  K3
 
 K‫א‬    ‫א‬     ‫א‬
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
313
 
: ‫ ﺗﻘﺮﻳﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬.7
‫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1.7
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬

 W‫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
 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‫א‬ ‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬   ، ‫א‬  ‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬
314
‫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‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
315
 ‫א‬‫א‬‫א‬‫א‬2.7
 ‫א‬‫א‬W
 
 
‫א‬ 31KKKKKKKKKKKKKKKK‫א‬‫א‬‫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‫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 
‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬KKKKKK 31KKKK
 ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬   ‫א‬
 K‫א‬
 ?‫א‬‫א‬‫א‬?

 KKK‫א‬‫א‬‫א‬
 E‫א‬‫א‬F
 
 
 
316
 W‫א‬‫א‬W
‫א‬ 31KKKKKKKKKK‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
K‫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   ، ‫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 KKKKKKKK 31KKKKKK
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬
 EE‫א‬‫א‬‫א‬FF
KKKKKK‫א‬‫א‬‫א‬
 LLW‫א‬ 
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 EF‫א‬‫א‬W
‫א‬ 12L31‫א‬ 1L1‫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‫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‫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   
 0000L12L31‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 KKKK‫א‬‫א‬

 LLW‫א‬
 
 
 
 
318
 ‫א‬‫א‬W‫א‬
‫א‬ 12L31  1L1  ‫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 ‫א‬  ‫א‬ ‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬ ‫א‬‫א‬  J
    ‫א‬   ‫א‬ ‫א‬  ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫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
 ‫א‬‫א‬K0000L12L31
 KKKKKK‫א‬‫א‬
 LLW‫א‬
 
319
 
 
 
 
 
‫א‬   ‫א‬  ‫א‬    ‫א‬ ‫א‬    
     ‫א‬‫א‬     K‫א‬   
 
%
 K‫א‬‫א‬،‫א‬‫א‬
 
 
 
 
  
 W‫א‬‫א‬‫א‬
 
 
 W‫א‬
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬  K1  
‫א‬‫א‬‫א‬‫א‬  
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
?
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2  
‫؟‬‫א‬‫א‬‫א‬  
‫؟‬‫א‬‫א‬‫א‬‫א‬ K3  
 
 
 
 

 
 
320
 
  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   K ‫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      ‫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‫א‬‫א‬K‫א‬‫ א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 W  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W   
 K‫א‬‫א‬
 
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬ W 
 
‫א‬‫א‬    ‫א‬   ‫א‬ ‫א‬ K‫א‬ 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 K‫א‬
،   ‫א‬ ‫א‬‫א‬   ‫א‬      
 K‫א‬  
K،  
 
321
 
 
 ‫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 
 
 
 :‫ ﺇﺟﺎﺑﺎﺕ ﺍﻟﺘﺪﺭﻳﺒﺎﺕ‬.10
 
 E1F
 ‫א‬ ‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬  K1
‫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 K2
 ‫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‫א‬‫א‬
 E2F

‫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
 
322
 E3F
‫א‬ ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬‫א‬  ‫א‬  
‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬  ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 E4F
‫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
 E5F
  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬  
 K‫א‬
 E6F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E7F
 ‫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
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323
 
  Social Audit ‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 K‫א‬  
 Social Accounting ‫א‬‫• א‬  
‫א‬‫א‬‫א‬  
 K‫א‬  
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324
  :‫ ﺍﻟﻤﺮﺍﺟﻊ‬.12
 
 
 
 ‫א‬‫א‬‫א‬
 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،  J1
 
 K1998W‫א‬،‫א‬
 
‫א‬‫א‬ –‫א‬‫א‬،،‫א‬  J2  
K1998،‫א‬‫א‬،‫א‬  
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬  J3  
K1993،‫א‬  
 
،‫א‬‫א‬‫א‬،‫א‬ ،‫ א‬ J4
 
K1999،‫א‬
 
‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ، ‫א‬  ،  J5
 
K2001،‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
 
‫א‬  ‫א‬ ‫א‬ ،     J6  
‫א‬ ، ‫א‬ ‫א‬ ،‫א‬  ،‫א‬ ‫א‬  
K1982،‫א‬  
 ، ‫א‬‫א‬  ‫א‬ ‫א‬ ،  ، ‫א‬   J7  
K1999،  
 
‫א‬     ‫א‬‫א‬ ،   ،‫ א‬ J8
 
K1998،‫א‬،
 
‫א‬‫א‬ ،‫א‬ ‫א‬‫א‬   ‫א‬ ،   ،‫ א‬ J9  
K19997،‫א‬،‫א‬  
 
 
325
   
، ‫א‬ ‫א‬‫א‬ ،  ‫א‬  ، ،  ،‫ א‬K10  
K2002،‫א‬‫א‬‫א‬،‫א‬  
 
‫א‬‫א‬‫א‬،‫א‬ K11
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 K2005،‫א‬،‫א‬‫א‬
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 ‫א‬‫א‬‫א‬
 
1- Ansari,Shahid, Enviromental Measuring and Managing  
Costs,N.Y.Me Graw,Hill Companies,1997.
 
2- Clive Emmanuel, et.al ,Accounting Management Control,
 
NewYour: Chapman and Hall ,1990.
 
3- I.F.A.C.The Consideration of Environmental Matters in the
Audit of Financial Statements, I.F.C.A. Hand book ,1999.  
4- Benard , J.Chi, M. Expertise, in Auditing : A Journal of
practice and Theory , supplement 1993.
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 330 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1
 330 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK1.1
 331 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬2.1
 332 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬K2
 332 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫ א‬‫א‬‫א‬1.2
 334 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬2.2
 334 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬3.2
 335 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬4.2
 343 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬5.2
 345 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬6.2
 346 KKKKKKKKKKK14011،14010‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬7.2
 349 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬8.2
 354 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬9.2
 358 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬10.2
 361 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬11.2
 361 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬12.2
 366 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K3
 367 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K4
 368 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬K5
 369 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬K6
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329
 
 W1.1
 >‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬K‫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
،14010‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬
‫א‬ ‫א‬   ‫א‬ ‫א‬ ،‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ 14011
‫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K‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬ ‫א‬    ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬
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K‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
330
 W‫א‬‫א‬2.1
 W‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K1
 K‫א‬‫א‬‫א‬‫א‬K2
 K‫א‬‫א‬‫א‬‫א‬K3
 K‫א‬‫א‬‫א‬‫א‬K4
 
 K‫א‬‫א‬‫א‬K5
 
 K‫א‬‫א‬‫א‬‫א‬K6
 
‫א‬‫א‬‫א‬E14011 14010F‫א‬‫א‬‫א‬K7
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 K‫א‬‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬K8
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 K‫א‬‫א‬‫א‬‫א‬‫א‬ K9
 
‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  K10
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 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K11
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 K‫א‬‫א‬
 
.‫א‬‫א‬‫א‬K12
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331
:‫ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺒﻴﺌﻴﺔ‬.2
 ‫א‬‫א‬‫א‬1.2
،‫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
Green Auditing  ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫?א‬‫א‬
 K?‫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  
 K?‫א‬‫א‬‫א‬
? ،‫א‬‫א‬W
‫א‬ ‫א‬  ‫א‬    ‫א‬  ‫א‬ ‫א‬ ‫א‬ 
†Â<ë^£]<ì‚uçÖ]
 K?‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬     ?
   ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬

 K?‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
332
‫א‬‫א‬E1410‫א‬F‫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
 K?‫א‬‫א‬‫א‬‫א‬‫א‬
(Environmental Management system & ISO 1400) Guidelines
for Environmental Auditing General Principle .
،‫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
 K‫א‬
  
 
‫א‬‫א‬‫א‬‫א‬
 
& K‫א‬‫א‬‫א‬   KKK‫א‬‫א‬‫א‬
‫א‬ 
< <†Â<ë^£]<ì‚uçÖ]
 
 
 
 
 
333
‫א‬‫א‬‫א‬‫א‬‫א‬2.2
،‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ،‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
Guidelines for Environmenral Auditing, Audit Procedures, Auditing
of Environmental Management systemK
 W
‫א‬‫א‬‫א‬‫א‬14011‫א‬‫א‬W 
 K‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬ 14011  ‫א‬ ‫א‬‫א‬  W 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬W 
 K‫א‬‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  W ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬     ‫א‬ ‫א‬‫א‬  ‫א‬ W 
 K‫א‬‫א‬‫א‬،
 ‫א‬‫א‬‫א‬‫א‬3.2
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
†Â<ë^£]<ì‚uçÖ]
‫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
334
 ‫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 ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬
‫א‬ ‫א‬    ‫א‬    
 K‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬ 4.2
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬1.4.2
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬‫א‬  J
K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
< <†Â<ë^£]<ì‚uçÖ]
 K‫א‬‫א‬‫א‬  J
 ،   ، ‫א‬ ‫א‬   ‫א‬‫א‬  
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 
335
 K‫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
 K‫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
 K‫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‫א‬
‫א‬  
 ‫א‬‫א‬
 W‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 BenchmarkingEF‫א‬
336
،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫ א‬
 K‫א‬‫ א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫ א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E1401‫א‬F‫א‬
‫א‬ ‫א‬‫א‬  ‫א‬     ،‫א‬‫א‬ ‫א‬‫א‬   ‫א‬
   ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬   E‫א‬ ‫א‬F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬
< <†Â<ë^£]<ì‚uçÖ]
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 
 
337
 ‫א‬‫א‬‫א‬‫א‬2.4.2
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬   J
 K‫א‬‫א‬
K‫א‬‫א‬  J
‫א‬ E14011‫א‬F ‫א‬‫א‬‫א‬
،
 ‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K1996E14001‫א‬F‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
14010‫א‬K ‫א‬‫א‬ ‫א‬‫א‬199614011‫א‬
19961401‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1996
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬3.4.2
‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬‫א‬  ‫א‬ 
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‫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  J 

 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
338
 ‫א‬‫א‬    ‫א‬ ‫א‬  ‫א‬  J 
 K‫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‫א‬‫א‬‫א‬‫א‬  J 
  ‫א‬   ‫א‬‫א‬     ‫א‬
   ‫א‬    ‫א‬ ‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬4.4.2
 W‫א‬‫א‬
‫א‬‫א‬   ‫א‬ ‫א‬  ‫א‬  ‫ א‬ J
 K‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬    J
 K‫א‬
‫א‬‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫ א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬   J
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 ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬   J
K‫א‬‫א‬‫א‬‫א‬
 
 
 
339
 
 
 E1F   
 
   ‫א‬
 
 ‫א‬  ‫א‬
 
‫א‬‫א‬K1  ‫א‬K1
 
‫א‬‫א‬
 K‫א‬  
 
‫א‬K2 ‫א‬‫א‬‫א‬K2
 K‫א‬‫א‬  ‫א‬  
 
‫א‬K3 ‫א‬‫א‬‫א‬K3
 K‫א‬  ‫א‬  
 
‫א‬‫א‬‫א‬‫א‬K4 ‫א‬K4
 K‫א‬  K‫א‬‫א‬  
 
 
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 
 
 
 ‫א‬ ‫א‬   EDupont F  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬ 
340
‫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
 W‫א‬‫א‬
 K1990٪35‫א‬‫א‬  J 
 1993   ٪60  ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬‫א‬   J
 K1987
 ٪90‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
  ‫א‬ ‫א‬ ‫א‬    2590 ‫א‬    J 
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
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  ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬    J 
 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
341
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬ ،
 ‫א‬    ،‫א‬  ‫א‬‫א‬  ‫א‬
‫א‬ Environment Respect‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬ ‫א‬   1991   ‫א‬
 1996‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬   ‫א‬  ‫א‬   ‫א‬  
     1990   ٪30  ‫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  ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ ،‫א‬
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‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬ ‫א‬‫א‬
   ‫א‬‫א‬ ‫א‬    ، ‫א‬ ‫א‬   
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
342
‫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
،‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬
 
 
E2F 
   
 
‫؟‬‫؟‬‫א‬ 
 
 ‫א‬‫א‬‫א‬5.2
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ 
 K‫א‬‫א‬
< <†Â<ë^£]<ì‚uçÖ]
‫א‬‫א‬‫א‬‫א‬‫א‬ W 

  ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬   
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
343
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫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     ،‫א‬   
   ‫א‬ ‫א‬ ‫א‬‫א‬     
 K‫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      ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ،   ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬
†Â<ë^£]<ì‚uçÖ]
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ 
 K‫א‬‫א‬‫א‬
 
 
 
344
 
 
W‫א‬‫א‬‫א‬
 
 
 
 
 K‫א‬‫א‬‫א‬ K1  
‫؟‬‫א‬‫א‬‫א‬‫א‬ K2  
K‫א‬‫א‬‫א‬‫א‬ K3  
K‫א‬‫א‬‫א‬‫א‬‫א‬ K4  
‫؟‬ ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K5  
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ K6  
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K7  
K‫א‬‫א‬‫א‬‫א‬‫א‬ K8  
‫؟‬‫א‬‫א‬‫א‬‫א‬ K9  
  
 ‫א‬‫א‬‫א‬‫א‬‫א‬6.2
 W‫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 
 K‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬W 
 K‫א‬
< <†Â<ë^£]<ì‚uçÖ]
 K‫א‬‫א‬‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬         ‫א‬ W 
،‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
345
 
E3F   
   
 
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 1401114010‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬7.2
 14010‫א‬‫א‬‫א‬1.7.2
E‫א‬F14010  ‫א‬  ‫א‬  ‫א‬‫א‬  ،‫א‬‫א‬ 
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬1996
 W
Objectivity , Independence and CompetenceW‫א‬‫א‬‫א‬W
 
،‫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K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬‫א‬    
 K‫א‬‫א‬
 Due Professional CareW‫א‬‫א‬‫א‬W 
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 ‫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‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
346
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬
 ‫א‬
Audit Report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
 W‫א‬‫א‬
 K‫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
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
< <†Â<ë^£]<ì‚uçÖ]
 K‫א‬‫א‬‫א‬‫א‬
 14011‫א‬‫א‬‫א‬2.7.2
E1996‫א‬F14011‫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  
347
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬W 
‫א‬   ، ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W 
 ، ‫א‬‫א‬       ‫א‬ 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W 
‫א‬ ‫א‬        

  ‫א‬ ‫א‬ 
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬W ‫א‬
‫א‬ ‫א‬ ،‫א‬ ‫א‬  ‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬
  ‫א‬     K      ‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
†Â<ë^£]<ì‚uçÖ]
‫א‬ ‫א‬    ‫א‬      
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬
 K‫א‬‫א‬
348
 ،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬  ‫א‬‫א‬ ‫א‬    ‫א‬    ‫ א‬
 K‫א‬
 J‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬   – ‫א‬‫א‬  
 K‫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
 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
 K‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬8.2
  ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬‫א‬  
< <†Â<ë^£]<ì‚uçÖ]
،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  ،‫א‬

W‫א‬‫א‬
 
 
 
349
 1.8.2
 W
   ‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  J 
 K‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  J
 K
 K‫א‬‫א‬  J 
‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬
 2.8.2
  ‫א‬ ‫א‬ ، ‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬KK
‫א‬W ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬   ‫א‬ ‫א‬‫א‬       ‫א‬ ،‫א‬
‫א‬     ،       
 ‫א‬ ‫א‬  ، ‫א‬ ‫א‬  ‫א‬   
 K‫א‬
†Â<ë^£]<ì‚uçÖ]
 ‫א‬‫א‬KK
 ،‫א‬‫א‬      ،  ‫א‬‫ א‬ ‫א‬‫א‬ 
 W‫א‬‫א‬
   ‫א‬ ‫א‬  ‫א‬  ‫א‬ ، ‫א‬  ‫ א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬،
350
،‫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‫א‬
 K‫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
 K‫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K
< <†Â<ë^£]<ì‚uçÖ]
‫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‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬
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 ‫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
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬3.8.2
   ‫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    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‫א‬‫א‬ ‫א‬‫א‬
   ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ 
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬K †Â<ë^£]<ì‚uçÖ]
‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬   ‫א‬
 K‫א‬‫א‬
 
352
 ‫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
 W
 W‫א‬W 
‫א‬‫א‬ 
 K‫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‫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‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬
< <†Â<ë^£]<ì‚uçÖ]
 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 
 W‫א‬
353
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫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     J
‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬ 
 
   ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
W ‫א‬‫א‬‫א‬
   
 
 
W‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1  
‫؟‬‫א‬   ?
‫؟‬‫א‬‫א‬‫א‬ K2  
‫؟‬‫א‬‫א‬‫א‬ K3  
 
 ‫א‬‫א‬‫א‬‫א‬9.2
†Â<ë^£]<ì‚uçÖ]
 ‫א‬‫א‬‫א‬1.9.2
‫א‬ ‫א‬ E1010F  ‫א‬ ‫א‬ ‫א‬  E45F ‫א‬   
‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬
 ‫א‬   ‫א‬ ‫א‬‫א‬   ،    ‫א‬ 
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
354
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫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‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬   E46F   
‫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 E610F  ‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬E620F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
 ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬  J
 K‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬     ‫א‬ ‫א‬‫א‬    J 
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  J
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
< <†Â<ë^£]<ì‚uçÖ]
 ‫א‬‫א‬‫א‬‫א‬2.9.2
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬E47F

‫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E610F
355
 ‫א‬‫א‬‫א‬‫א‬3.9.2
‫א‬‫א‬ ‫א‬ E580F  ‫א‬ ‫א‬ ‫א‬  E48F ‫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 
 W‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬‫א‬       J
    ‫א‬  ‫א‬  ‫א‬  
 K
   J
 ‫א‬‫א‬‫א‬
،‫א‬‫א‬  J
K‫א‬‫א‬‫א‬
 ‫א‬‫א‬4.9.2
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬E49F
‫א‬   ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
†Â<ë^£]<ì‚uçÖ]
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E50F
‫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E720F
356
 
   E3F   
 
 
‫؟‬‫א‬‫א‬‫א‬‫א‬ 
 
‫א‬‫א‬ 50K49K48K47K46‫א‬ ،‫א‬‫א‬

  ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ 1010  ‫א‬
‫א‬‫א‬E‫א‬F‫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 ‫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E1010‫א‬‫א‬ 46F 
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬‫א‬،‫א‬‫א‬
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‫א‬610‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ 620‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J

E1410F‫א‬‫א‬‫א‬‫א‬‫א‬
357
‫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  J
 K‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬  ‫א‬     ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫ א‬ J
 K‫א‬
‫א‬‫א‬‫א‬1010‫א‬‫א‬‫א‬47
E‫א‬‫א‬F‫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E‫א‬‫א‬‫א‬F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E610F‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬10.2
 ‫א‬‫א‬‫א‬‫א‬1.10.2
‫א‬‫א‬ ، ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ E14010F ‫א‬   
 4L2L5‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
†Â<ë^£]<ì‚uçÖ]
 K‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J

358
‫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‫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‫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‫א‬‫א‬،‫א‬‫א‬،‫א‬
   ‫א‬ ‫א‬‫א‬‫א‬       ،  
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 K?
 ‫א‬‫א‬‫א‬‫א‬2.10.2
‫א‬‫א‬‫א‬ 14011‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ Lead Environmental Auditor  ‫א‬‫א‬‫א‬

  14011 ‫א‬ ‫א‬  1L2L5    ‫א‬ ‫א‬‫א‬ 
  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬  Lead Audito  ‫א‬ ‫א‬‫א‬
359
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬
 W‫א‬
   ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  J 
 K‫א‬‫א‬
‫א‬‫א‬ ‫א‬    ‫א‬    ‫א‬  J
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬
‫א‬     ‫א‬ ‫א‬‫א‬   ‫א‬    J 
 K14010
  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬     J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  14010 ‫א‬ ‫א‬   ‫א‬‫א‬     J 
 K‫א‬‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬‫א‬  ‫א‬  J 
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
†Â<ë^£]<ì‚uçÖ]
 K‫א‬‫א‬‫א‬  J 
‫א‬     ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬  J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬‫א‬     J
 K‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬ ،،‫א‬‫א‬‫א‬  J 
360
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬  J 
K‫א‬‫א‬
 Auditor ‫א‬‫א‬11.2
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
 K
 ،  ‫א‬‫א‬     ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫ א‬
 Audit Report ‫א‬‫א‬12.2
 ‫א‬1.12.2
،‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
< <†Â<ë^£]<ì‚uçÖ]
  JW‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬  J 
 K‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬  J 
‫א‬‫א‬‫א‬‫א‬‫א‬  J
361
  JW‫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‫א‬‫ א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
K‫א‬‫א‬‫א‬
 ‫א‬2.12.2
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬  J
 K‫א‬  J
 K‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬  J
 WE‫א‬‫א‬‫א‬FW‫א‬  J
 ‫א‬‫ א‬
 K‫ א‬
 K‫א‬‫א‬‫ א‬ †Â<ë^£]<ì‚uçÖ]
 K‫ א‬
 K‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫ א‬ J
362
 K‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬   J
K‫א‬
 
   
 
 ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬‫א‬   
&  KKK‫א‬‫א‬‫א‬‫ א‬ 
 
 ‫א‬‫א‬‫א‬‫א‬3.12.2
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫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  J
 W‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 ،‫א‬KKK‫א‬‫א‬،‫א‬،‫א‬
< <†Â<ë^£]<ì‚uçÖ]
‫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
 
363
 ‫א‬‫א‬‫א‬ 4.12.2
     ‫א‬ ‫א‬‫א‬      
  JW‫א‬‫א‬‫א‬‫א‬
 ،‫א‬ ‫א‬‫א‬       ‫א‬ ‫א‬‫א‬   J
‫א‬  ‫א‬ ‫א‬       
 K‫א‬
   ، ‫א‬   ‫א‬  ‫א‬ ‫א‬    J
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬   ‫ א‬ J
‫א‬    ‫א‬  ‫א‬ ‫א‬     ،‫א‬
   ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫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
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       ‫א‬ ‫א‬‫א‬      J
‫א‬ ‫א‬ ‫א‬ ‫א‬       
‫א‬‫א‬‫א‬‫א‬
   ‫א‬ ،      ‫א‬  ‫א‬   ‫א‬
‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬      ‫א‬
K‫א‬‫א‬
364
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬5.12.2
  ‫א‬ ‫א‬ E14010 ‫א‬F ‫א‬  7L5   
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬ ‫א‬    ، ‫א‬‫א‬ ‫א‬‫א‬   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
  JW‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬  J
 K‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬  J
K‫א‬‫א‬  J
 
W‫א‬‫א‬‫א‬
< <†Â<ë^£]<ì‚uçÖ]
 
  
 
W‫א‬
 
E14010F ‫א‬    ‫א‬‫א‬ ‫א‬‫א‬    K1
‫؟‬ K‫א‬‫א‬‫א‬‫א‬‫א‬  
‫؟‬‫א‬‫א‬‫א‬‫א‬ K2  
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
 
365
 
 
‫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  ‫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 ، 
 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 
  ‫א‬ ‫א‬‫א‬  ‫א‬ 14011 – 14010 ‫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 ، ‫א‬ ‫א‬   ، ‫א‬   
‫א‬‫א‬    ‫א‬ ‫א‬  ،‫א‬ ‫א‬ ‫א‬‫ א‬ 
†Â<ë^£]<ì‚uçÖ]
‫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
 
 
366
:‫ ﺍﺟﺎﺑﺎﺕ ﺍﻟﺘﺪﺭﻳﺒﺎﺕ‬.4
 
 E1F
 E2F K1
E3F K2
E4F K3
E1F K4
 E2F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K٪30‫א‬‫א‬
  ،‫א‬ ‫א‬         ‫א‬
‫א‬ ‫א‬
 K‫א‬
 E3F
‫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
 K‫א‬‫א‬‫א‬
 E4F
< <†Â<ë^£]<ì‚uçÖ]
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1
 K
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K2
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3
K‫א‬‫א‬ K4
367
 :‫ ﻣﺴﺮﺩ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ‬. 5
 
 
 
Environmental Audit ‫א‬‫א‬‫• א‬

 
‫א‬  ‫א‬ ‫א‬ ‫א‬      
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
Creen Auditing ‫א‬‫א‬‫א‬‫א‬ •
 
‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  
 
K‫א‬
 
Lead Environment Auditor ‫א‬‫א‬‫א‬‫• א‬
 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
Obligation Audit ‫א‬‫א‬‫א‬ •
 
‫א‬   ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬ 
 
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
Due ProfessionalCare ‫א‬‫א‬‫• א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
†Â<ë^£]<ì‚uçÖ]
368
  :‫ ﺍﻟﻤﺮﺍﺟﻊ‬.6
 
   
   ‫א‬‫א‬‫א‬
  ‫א‬،14000‫א‬‫א‬‫א‬‫א‬،‫א‬ K1
K2001،،
 
،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ K2
 
K2002،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬
 
‫א‬W،1،‫א‬‫א‬‫א‬،، K3
 
 K169،342000،‫א‬
 
‫א‬‫א‬،، ،‫א‬ ،‫א‬ K4
،‫א‬‫א‬‫א‬W‫א‬،‫א‬‫א‬،‫א‬‫א‬  
 ، 173 J172  ،167 J165،140 ، 1982  

 K173 J172،167 J165  
،‫א‬‫א‬‫א‬‫א‬ ، ، K5  
‫א‬ ، ‫א‬ ‫א‬  ،  ،   
   
 K161 J160،156،1987،‫א‬،‫א‬  
، ‫א‬‫א‬ ،  ‫א‬  ، ‫א‬    ، ‫א‬ K6  
 K210،1975،‫א‬‫א‬‫א‬W‫א‬
 
 ‫א‬ ‫א‬‫א‬   ،‫א‬ ‫א‬ ، K7
 
< <†Â<ë^£]<ì‚uçÖ]
‫א‬ ،،‫א‬‫א‬‫א‬ ‫א‬

 
 K196،1996‫א‬
 
 
 
 
 
369
 
 W‫א‬‫א‬‫א‬  
1. ISO 9000_1: Quality management and Quality  
assurance standard – part (1): Guidelines for
 
selection and use, 1994.
assurance standard – part (2): Generic Guidelines  
for application of ISO 9001, ISO 9002, and ISO
9003,1993.  
assurance standard – part (3): Guidelines for
application of ISO 9001 to the development,  
supply and maintenance of software, 1991.  
4. ISO 9000_4: Quality management and Quality
assurance standard – part (4): Guide to  
dependability programme manegment, 1993.  
5. ISO 9001 : Quality systems – model for quality
 
assurance in design, development, production,
installation and servicing 1994.  
6. ISO 9002 : Quality systems – model for quality  
assurance in production, installation, and
servicing,1994.  
7. ISO 9003: Quality systems – model for quality  
assurance in final inspection and test, 1994.
8. ISO 14001 : Enviromental management systems –  
specifications with guidance for use, (1st ed),  
International standard, ISO, 1996.  
†Â<ë^£]<ì‚uçÖ]
9. ISO 14004:Enviromental mangaement systems –
general guidelines on principles systems, and
supporting techniques (1st ed), International
standards, ISO, 1996.
 
370
< <íéòéfÖ]<íÃq]†¹] < <†Â<ë^£]<ì‚uçÖ]
371

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:‫ ﻧﺸﺄﺓ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻭﺗﻄﻮﺭﻫﺎ‬.2

 ،‫א‬‫א‬‫א‬‫א‬ ،

:‫ ﻣﻔﻬﻮﻡ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ‬.3

‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬   ،‫א‬ ‫א‬ ‫א‬ 

 K‫א‬‫א‬‫ א‬K4 K‫ א‬K3

 –‫א‬‫א‬‫א‬  J‫א‬‫א‬‫א‬ 

  ‫א‬ ‫א‬،

 Scope of Audit ‫א‬‫א‬1.7

‫א‬    ،  ‫א‬   K1

‫؟‬‫א‬‫א‬  ‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ 

 W‫א‬‫ א‬ J

:‫ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻟﻠﻤﺮﺍﺟﻊ‬.5

 1999 26‫א‬‫א‬E58F‫א‬ ،‫א‬

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< <ÇÖ]æ<ð^Ş}ù]< <ínÖ^nÖ]<ì‚uçÖ]

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< <ÇÖ]æ<ð^Ş}ù]< <ínÖ^nÖ]<ì‚uçÖ]

:‫ ﻣﺴﺌﻮﻟﻴﺔ ﻣﺮﺍﺟﻊ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻋﻦ ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎﺀ ﻭﺍﻟﻐﺶ‬.4

< <ÇÖ]æ<ð^Ş}ù]< <ínÖ^nÖ]<ì‚uçÖ]

 K‫א‬‫א‬‫א‬‫ א‬ J

< <ÇÖ]æ<ð^Ş}ù]< <ínÖ^nÖ]<ì‚uçÖ]

:‫ ﻟﻤﺤﺔ ﻣﺴﺒﻘﺔ ﻋﻦ ﺍﻟﻮﺣﺪﺓ ﺍﻟﺪﺭﺍﺳﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‬.7

< <ÇÖ]æ<ð^Ş}ù]< <ínÖ^nÖ]<ì‚uçÖ]

، ‫א‬ ،‫א‬‫א‬

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

:‫ ﺃﻧﻮﺍﻉ ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ ﻓﻲ ﺍﻟﻤﺮﺍﺟﻌﺔ‬.5

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< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

< <íÃq]†¹]<»<l^fmý]<íÖ_ íÃe]†Ö]<ì‚uçÖ]

K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J

‫א‬    ‫א‬

 ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  J

  ، ‫א‬  

‫א‬    ‫א‬‫א‬‫א‬‫א‬ EF

،، ‫א‬‫ א‬ J

K  ‫א‬ K3

 ‫؟‬‫א‬‫א‬‫ א‬ J

 ‫؟‬‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ،‫א‬ ،

‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫ א‬ J

‫א‬‫א‬‫א‬ ،‫א‬ ‫א‬‫א‬

‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬،  K1

 ،‫א‬‫א‬ ،‫א‬‫א‬

 46 66.53 64.41 61.36 58.82 55.98 52.66 51.43

 50 71.27 69.07 65.92 63.29 60.34 56.90 55.62

 48 32.03 33.38 35.39 37.20 39.36 42.09 34.16

 211  304 475  844 1897 100000

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< <íè…]ý]<íÃq]†¹]< <íÃ‰^jÖ]<ì‚uçÖ]

‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬   ‫ א‬