

‫א‬‫א‬‫א‬
٢٠٦
  ٢٠٦  
 
 ‫א‬‫א‬‫א‬  
 

 
 
 W،،‫א‬‫א‬،‫א‬ 
 
  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬،‫א‬
 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
   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬ 
 K‫א‬
 
‫א‬‫א‬‫א‬‫א‬
 
  ٢٠٦  
 
 ‫א‬‫א‬‫א‬  
 

 

 ، ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬   ، ‫א‬
    ‫א‬ ‫א‬   ‫א‬   K‫א‬  ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬  ،   ‫א‬   ‫א‬‫א‬
‫א‬    ،    ‫א‬  ‫א‬  
E‫א‬F‫א‬ ‫א‬‫א‬‫א‬  ‫א‬ stakeholders
 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
K‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬
 ، ‫א‬    ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬  ،‫א‬‫א‬   ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 
 
 
 
  ٢٠٦  
 
 ‫א‬‫א‬‫א‬  
 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
 ‫א‬‫א‬‫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  
 K‫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

٣
 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
 Definition of Auditing‫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 
K١‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬

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

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

1
A Statement of Basic Auditing Concepts, Florida: American Accounting Association, 1973, p.2.
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬‫א‬‫א‬،٨٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
 K٢‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ 
    ‫א‬    ‫א‬ ‫א‬ ، ‫א‬ ‫א‬‫א‬ ‫א‬   
،‫א‬‫א‬، ‫א‬،‫א‬،‫א‬،‫א‬F‫א‬‫א‬
KE‫א‬‫א‬

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

 K‫א‬‫א‬‫א‬‫א‬٢
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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

W،‫א‬‫א‬‫א‬‫?א‬،١٤٠٩،W‫א‬،‫א‬‫א‬٣
 K٥٣ J٥١،‫א‬،‫א‬‫א‬،
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 :Concepts ‫א‬
    ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  
 W‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫ א‬K١
 K‫א‬‫א‬‫א‬‫ א‬K٢
 K‫א‬ K٣
K‫א‬‫א‬‫ א‬K٤
 K‫א‬‫א‬ K٥
K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 :Standards ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬ J٣‫א‬‫א‬‫א‬ J٢ J١
 K‫א‬‫א‬‫א‬
 :Objectives ‫א‬‫א‬
   ،  ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬     ‫א‬   ‫א‬ W‫א‬  ‫א‬ ‫א‬‫א‬   ‫• א‬
K‫א‬‫א‬
 ‫א‬  ‫א‬ ‫א‬   ‫א‬ W‫א‬ ‫א‬    ‫• א‬
KE‫א‬‫א‬
 F‫א‬ 
  ‫א‬‫א‬W‫א‬‫• א‬
K
   ‫א‬   ‫א‬ W‫א‬  ‫• א‬
     ، 
K‫א‬

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

-٦-
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

‫א‬‫א‬‫א‬‫א‬
YB

YBÐ

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

 K١٣٨٥‫א‬‫א‬،‫א‬‫א‬٤
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 Limitations of an Audit ‫א‬‫א‬‫א‬

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

Compulsory & Optional Audits ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬    ، ‫א‬ E   F
 ‫א‬ ‫א‬  K    ‫א‬ ‫א‬    ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬    ‫א‬  ‫א‬   ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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Continuous & Final Audits ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٥‫א‬
 

W‫א‬‫?א‬،W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥
 K١٤٠٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫?א‬،K١٤١١،‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 E١F
 
W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L١
 K‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬EF K٦

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

KKKKKKKK‫א‬ ‫א‬‫א‬ K٢
 K‫א‬‫א‬‫א‬  J
 K‫א‬  J
 K‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬‫א‬ K٣
 K  J
 K‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫ א‬ J
  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

- ١٣ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

 ‫א‬ 

‫א‬ ‫א‬‫א‬

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

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

K J١٤١٢‫–א‬‫א‬‫א‬‫א‬،١٤٠٦‫א‬‫א‬‫א‬‫א‬‫א‬٦
 K١٤١٥‫א‬‫א‬‫א‬‫א‬
،١٤٠٦،?‫א‬‫א‬?‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ٧
?‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬‫א‬‫א‬‫א‬
 
 K١٤٢٢،
- ١٤ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

 WAdequate Professional Qualification‫א‬‫א‬‫א‬ K١
‫א‬ ‫א‬  
      ‫א‬ ‫א‬   ‫א‬‫א‬   
 W‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  •
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  •
‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬     ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬
 WObjectivity and Independence ‫א‬‫א‬‫א‬ K٢
‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬      ‫א‬  ‫א‬‫א‬  
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
    ‫א‬‫א‬   •
 ، ‫א‬        ‫א‬ 
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬ ‫א‬‫א‬    ‫א‬    ‫א‬‫א‬   •
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ ‫א‬‫א‬  •
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  •
 K‫א‬

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

- ١٨ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 

 WAudit Evidence ‫א‬‫א‬‫א‬ K٢

 

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

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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

  : ReportingStandard‫א‬
 W‫א‬ K١
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬ K٢
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
 K ‫א‬‫א‬‫א‬‫א‬‫א‬ K 
 K‫א‬‫א‬‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
 W‫א‬‫ א‬K٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬       ‫א‬ ‫א‬    J
  ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬
 ‫א‬  ‫א‬ ‫א‬     ، ‫א‬
‫א‬  ‫א‬ ‫א‬    ‫א‬ ‫א‬‫א‬ 
 K‫א‬
 K‫א‬‫א‬‫א‬  J
 W‫א‬ K٤
‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
FKKKKKKKK‫א‬ ‫א‬‫א‬
 K
 EKKKKKKKK‫א‬
 

     K   ‫א‬  ‫א‬    ‫א‬‫א‬  K٥
E٣FF  ‫א‬ ‫א‬‫א‬‫א‬‫א‬
WE‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 

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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬

‫א‬ ‫א‬
 ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬
‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬WE٣F‫א‬
 
 W‫א‬ K٦
‫א‬ ‫א‬       ‫א‬‫א‬ ‫ א‬     ƒ
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ƒ
 ‫א‬ ‫א‬   ‫א‬       ‫א‬‫א‬   ƒ
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫ א‬K٧
K‫א‬‫א‬‫א‬‫א‬  
 K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 

- ٢٣ -
 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 ٨  ‫ א‬‫א‬WE١F

‫ א‬‫ א‬‫ א‬

‫ א‬‫……………………………………………………………………………………… א‬. 
……………………………………………………………………………………….  
‫א‬‫א‬ : ‫א‬
،،  ‫ א‬  ‫א‬
  ………………………  ‫ א‬‫ א‬ ‫א‬  : ‫א‬‫ א‬
 ‫ א‬‫ א‬ ، ‫ א‬‫ א‬ ‫ א‬ …………………  
‫……( א‬.……)   (…………)   ‫א‬ ، ‫ א‬  ‫א‬
‫ א‬  ١٢٣ ‫ א‬   ‫ א‬  ‫ א‬‫א‬‫ א‬  ‫א‬
   ‫א‬ .  ‫ א‬‫א‬ ‫ א‬   ‫א‬
‫ א‬‫א‬‫א‬ ‫ א‬‫ א‬  ‫א‬  ‫ א‬‫א‬‫א‬
.‫א‬‫א‬‫ א‬ ‫ א‬‫א‬  ‫ א‬      ‫א‬
:  ‫ א‬‫ א‬‫א‬‫ א‬   :  
…………………   …..………………….  ‫ א‬‫ א‬  ١
  ، ‫ א‬  ‫ א‬ ‫ א‬ ،  
   ‫ א‬‫א‬‫ א‬  ‫ א‬ ‫א‬ ‫א‬
.‫ א‬ ‫ א‬ ‫ א‬‫א‬
‫א‬    ‫ א‬‫א‬ ‫ א‬    ٢
.‫ א‬‫א‬‫ א‬
 / /W‫א‬
………………… :‫א‬
  ………………………………W  ‫א‬
 
 ٩‫א‬ J WE٢F
‫ א‬‫ א‬‫ א‬
‫ א‬‫………………………………………………………………………………… א‬
  …………………………………………………………………………………  
 ‫א‬‫א‬ : ‫א‬
: ‫ א‬  ‫א‬
    ...........  ‫ א‬‫ א‬ ‫א‬  : ‫א‬‫ א‬
 ‫ א‬ ‫ א‬‫ א‬ ،‫ א‬‫ א‬ ‫ א‬.............
  ‫א‬ ‫( א‬........)   (........)   ‫א‬ ، ‫ א‬
  ‫א‬ ‫ א‬  ١٢٣ ‫ א‬   ‫ א‬  ‫ א‬‫א‬‫א‬
‫ א‬‫א‬‫ א‬   ‫א‬ .  ‫ א‬‫א‬ ‫ א‬
 ‫ א‬‫ א‬‫א‬‫א‬‫א‬ ‫ א‬‫ א‬  ‫א‬ 
.‫ א‬‫א‬‫ א‬ ‫ א‬‫א‬   ‫ א‬    
:  ‫ א‬‫ א‬‫א‬‫ א‬   :  
 ................................  ‫ א‬‫ א‬  - ١
  ‫ א‬ ‫ א‬ ،    ...........  
‫ א‬‫א‬‫ א‬  ‫ א‬ ‫א‬ ‫ א‬  ، ‫א‬
.‫ א‬ ‫ א‬ ‫ א‬‫ א‬  
‫א‬    ‫ א‬‫א‬ ‫ א‬    - ٢
.‫ א‬‫א‬‫ א‬
‫א‬‫ א‬‫א א‬ ‫ א‬‫ א‬‫ א‬‫א‬‫ א‬    ‫ א‬ : ‫ א‬
  .‫ א‬‫ א‬‫ א‬   ‫א‬ ‫ א‬‫ א‬ % ١٨٠ 
   ، ‫ א‬  ‫ א‬  (...........)  ‫ א‬
‫ א‬   ٢٠٠   (......) ‫ א‬ ‫ א‬‫ א‬
:........ ‫ א‬‫ א‬   ١٠٠   ...... 
/ / W‫א‬
.........................................................................‫א‬
  .............................................................  ‫א‬

 
 

K٢٥٣W،١٤٢٢،‫ א‬ ‫ א‬‫ א‬،‫א‬‫א‬‫א‬٨

.٢٥٥W،١٤٢٢،‫ א‬ ‫ א‬‫ א‬،‫א‬‫א‬‫א‬٩

- ٢٤ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 Code of Professional Conduct ١٠‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
K١١KKKK‫א‬‫א‬‫א‬KKKK‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٢‹‹‫א‬‫א‬‫א‬‫א‬W‫א‬››‫א‬
 
 
:Principles ‫א‬
 W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬    ‫א‬‫א‬  KResponsibility ‫ א‬ J١
 K‫א‬
 ‫א‬  ‫א‬  ‫א‬‫א‬   KThe Public Interest ‫א‬   J٢
K‫א‬،‫א‬
   ‫א‬‫א‬KIntegrity ‫א‬‫ א‬ J٣
K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬   KObjectivity & Independence  ‫א‬ ‫ א‬ J٤
K ‫א‬
K‫א‬
‫א‬     ‫א‬‫א‬   KDue Care  ‫א‬‫א‬ ‫א‬ ‫ א‬ J٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬   KScope & Nature of Services  ‫א‬    J٦
K‫א‬‫א‬‫א‬‫א‬‫א‬
 

 K١٤١٥،?‫א‬‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠
K‫א‬١٥٢‫א‬١١
 K‫א‬١٢
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 :Rules‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬
 
‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬  KIndependence ‫ א‬ J١
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬  
‫א‬       ‫א‬‫א‬   KIntegrity ‫א‬ ‫ א‬ J٢
K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬KCompliance with Standards‫א‬‫ א‬ J٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬   KGeneral Standards ‫א‬ ‫ א‬ J٤
K‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬  ‫א‬‫א‬   KAccounting Principles  ‫א‬ ‫ א‬ J٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ KZakat & Tax Services‫א‬‫א‬  J٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬KConfidentiality ‫ א‬ J٧
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ KFees‫ א‬ J٨
K‫א‬‫א‬‫א‬
‫א‬   ‫א‬‫א‬   KCompetition in Fees ‫א‬  ‫ א‬ J٩
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ KAct Discreditable‫א‬‫ א‬ J١٠
K‫א‬

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

   ‫א‬    ‫א‬   KCommissions ‫ א‬ J١١
      ،‫א‬‫א‬      ‫א‬ 
K‫א‬‫א‬
 ‫א‬      ‫א‬ ‫א‬  K‫א‬ ‫א‬ ‫א‬  J١٢
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
F‫א‬‫א‬‫א‬،‫א‬‫א‬E‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬
K‫א‬

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

- ٢٨ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

- ٢٩ -
 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬
  ‫א‬   KE‫א‬‫א‬ ‫א‬   F ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬ ‫א‬K‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 
Types of Audit Evidence ١٣‫א‬‫א‬
Physical Examination ‫א‬‫א‬‫א‬‫א‬‫ א‬K١

 ‫א‬K‫א‬  ‫א‬‫א‬‫א‬
  ‫א‬ ،  ‫א‬ ‫א‬   ‫א‬‫א‬ ‫א‬‫א‬     
، ‫א‬ ‫א‬‫א‬ ، ‫א‬    ‫א‬  ‫א‬    K
‫א‬‫א‬‫א‬‫א‬K‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬،‫א‬
،   
 ‫א‬‫א‬‫א‬‫א‬ 
  K             ‫א‬ 

 K،K،‫א‬١٣
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

   K

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬، ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 Audit Techniques ١٤‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬    K‫א‬   ‫א‬‫א‬  ‫א‬ ‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 

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

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

 Inspection ‫א‬‫ א‬.٢

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

 K،K،‫א‬١٤
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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

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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K  ‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬
   ‫א‬      ‫א‬‫א‬   ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K?‫?א‬‫א‬
 
 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬WSample‫א‬
 K‫א‬‫א‬WSampling‫א‬
 K‫א‬‫א‬‫א‬‫א‬WSampling Method‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬WPopulation ‫א‬
‫א‬
 K‫א‬
 K‫א‬‫א‬WSampling Unit ‫א‬
‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 Sampling Techniques‫א‬‫א‬
?Judgmental Sampling ‫א‬ ‫?א‬ ‫א‬ ‫א‬  K‫א‬‫א‬    
   K ‫א‬‫א‬ ‫א‬      ‫א‬‫א‬   
K  ‫א‬ ‫א‬    ،  ‫א‬  ‫א‬ ‫א‬   
‫א‬‫א‬‫א‬‫א‬ W‫א‬١٥
K   ‫א‬ ‫א‬  ‫א‬         ،  
 K ‫א‬‫א‬‫א‬ 

 K،‫א‬‫א‬‫א‬١٥
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

   ‫א‬ ‫א‬   ?Statistical Sampling ‫א‬ ‫?א‬ ‫א‬ ‫א‬
K‫א‬‫א‬‫א‬‫א‬١٦‫א‬
‫א‬K  ‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Risks Associated with Sampling in Auditing ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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

 K‫א‬‫א‬‫א‬‫א‬‫א‬١٦
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬‫א‬‫א‬
 ١٧EDP Systems in Auditing
‫א‬  ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬  ‫א‬
    ، ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬     ‫א‬ ‫א‬ 
‫א‬    ‫א‬‫א‬    K‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
‫א‬  ،‫א‬  ‫א‬ ‫א‬    ‫א‬    ‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 Environmental Characteristics ١٨ ‫א‬
‫א‬    ‫א‬‫א‬      ‫א‬ ‫א‬ ‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 
 ‫א‬‫א‬  ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬     ‫• א‬
K‫א‬
‫א‬    EF     ‫א‬  ‫א‬   •
 K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬   ‫א‬  ‫א‬   ‫א‬     •
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 

١٩
Risks Associated with EDP Systems  ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
١٧
EDP ( Electronic Data Processing ).
،K١٩٩٧،‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫?א‬‫א‬‫א‬١٨
 K
،K١٩٩٧،‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫?א‬‫א‬‫א‬١٩
 K
- ٤٠ -
  ‫א‬‫א‬  ٢٠٦  
‫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
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 •
K‫א‬‫א‬
 
EDP Accounting Control Procedures ٢٠‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KGeneral Controls  ‫א‬ ‫א‬   J١
W،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫• א‬
K‫א‬،‫א‬‫• א‬
‫א‬KApplication Controls ‫א‬  ‫א‬   J٢
W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬K‫א‬ •
 K‫א‬‫א‬
 ‫א‬K‫א‬ •
K‫א‬‫א‬

K١٤٠٩،?‫א‬‫א‬‫א‬?،‫א‬K،٢٠
- ٤١ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

‫א‬،‫א‬‫א‬‫א‬K‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬
 
 ٢١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬ ‫א‬    ‫א‬‫א‬     ‫א‬‫א‬ 
 W‫א‬
 WAuditing Around the Computer ‫א‬‫א‬‫א‬‫א‬  J١
‫א‬‫א‬   ‫א‬ K ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 WAuditing Through the Computer ‫א‬‫א‬‫א‬‫א‬  J٢
‫א‬  ‫א‬ ‫א‬     ‫א‬     ‫א‬‫א‬ 
 K‫א‬K‫א‬
 
 WAuditing without using the Computer‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   
  ‫א‬ ‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬ 
K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 

 K،‫א‬٢١
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

E٤F
 W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L٤
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .١
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬E F .٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬E F .٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ E F .٥
 
 W‫א‬‫א‬‫א‬W٢L٤
 KKKK‫א‬‫א‬‫א‬ .١
K ‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K ‫א‬ J
 K J
 
 W ‫א‬ .٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬EF  ‫א‬‫א‬  J
K‫א‬
 K‫א‬  J
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ .٣
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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  

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

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

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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

٢
  ‫א‬‫א‬  ٢٠٦  
 ‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
 

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

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  ‫א‬‫א‬  ٢٠٦  
‫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K‫א‬
 K
 
Internal Control ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،  ‫א‬  ‫א‬ ‫א‬   ‫א‬ ،   ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫ א‬ J١
K‫א‬‫א‬‫א‬‫ א‬ J٢
K‫א‬‫א‬‫א‬  J٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J٤
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

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

-٢
‫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
 K‫א‬‫א‬‫א‬
‫א‬ ، ‫א‬ ‫א‬ ‫א‬‫א‬ W‫א‬    J  ، ‫א‬ ‫ א‬ J١
 K   ،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬
، ‫א‬ ‫א‬‫א‬ ، ‫א‬‫א‬   J‫א‬    J  ، ‫א‬‫א‬ ‫ א‬ J٢
 K‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 
 W‫א‬
  ‫א‬     ‫א‬  ‫א‬   J١
،‫א‬‫א‬ ‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
، E‫א‬  F ‫א‬ ‫א‬‫א‬‫א‬   ‫א‬ 
  K ‫א‬ 
KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬‫א‬‫א‬  J٣
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬     ‫א‬     ،  ‫א‬  J٤
K‫א‬‫א‬

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

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

 K٣٧٣ J٣٧٢W،،٢٢

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

E٥F

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

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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

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

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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

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

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

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

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

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

 K،‫א‬‫א‬‫א‬٢٣

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

 ٢٤‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 Internal Financial Auditing‫א‬‫א‬‫א‬‫א‬‫א‬ -١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Internal Management (Operational)AuditingE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬   ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،
 ‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬ ‫א‬      ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ 
،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
،‫א‬،،،‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬
 ٢٥‫א‬‫א‬‫א‬‫א‬‫א‬‫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٢٤
 K١٩٨٥
،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢٥
 K١٩٨٩،‫א‬‫א‬‫א‬،‫א‬‫א‬،
- ٥٣ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬     ‫א‬      
 K‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬  K‫א‬  •
 K‫א‬‫א‬‫א‬ ‫א‬
 ‫א‬ ‫א‬‫א‬  ، ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬   K‫א‬ ‫• א‬
K‫א‬،‫א‬،‫א‬‫א‬،‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫• א‬
 ‫א‬  ‫א‬ ‫א‬‫א‬   ،   ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ،   ‫א‬ ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬‫א‬   K‫• א‬
K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬        ‫א‬   ‫• א‬
 K‫א‬
‫א‬‫א‬      ‫א‬     ‫א‬   ‫• א‬
 K
 
 
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 ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

 ‫א‬‫א‬‫א‬Corporate Governance ‫א‬

‫א‬‫א‬ ‫א‬‫א‬ ?‫א‬?‫א‬‫א‬‫א‬

 ‫א‬‫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
 
K‫א‬ •
 K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬ •
 

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  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

E٦F
 W‫א‬‫א‬ExF‫א‬‫א‬E√F١L٦
 

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬EF K١
 K‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF K٥
K‫א‬‫א‬‫א‬EF K٦
 

 W‫א‬‫א‬‫א‬W٢L٦
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K JK J
 K JK J
 W‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ J
KK‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ J
 K J
 W‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬
- ٥٦ -
  ‫א‬‫א‬  ٢٠٦  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  
      

 K‫א‬ J
 W‫א‬‫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‫א‬‫א‬K J
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
 KH  J
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬  J 
K‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J
 K  J

- ٥٧ -
  ٢٠٦  
 
 ‫א‬‫א‬‫א‬  
 

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

 W‫א‬‫א‬

√ -١
√ -٢
x -٣
x -٤
√ -٥
x -٦
 W‫א‬‫א‬
   J١
  J٢
  J٣
  J٤
  J٥
E‫א‬‫א‬F‫א‬‫א‬
W‫א‬‫א‬

x -١
√ -٢
x -٣
x -٤
√ -٥
 
 
 
 
 
- ٥٨ -
  ٢٠٦  
 
 ‫א‬‫א‬‫א‬  
      

W‫א‬‫א‬
   -١
 -٢
 -٣
 -٤
 -٥

E‫א‬‫א‬F‫א‬‫א‬

W‫א‬‫א‬

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

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

- ٥٩ -
  ٢٠٦  
 
 ‫א‬‫א‬‫א‬  
      

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

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

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

 

- ٦٠ -
  ٢٠٦  
 
 ‫א‬‫א‬‫א‬  
      

E‫א‬‫א‬F‫א‬‫א‬
W‫א‬‫א‬
√ -١
√ -٢
x -٣
√ -٤
√ -٥
W‫א‬‫א‬
   -١
 -٢
 -٣
 -٤
 -٥
E‫א‬‫א‬F‫א‬‫א‬

W‫א‬‫א‬
  x -١
x -٢
√ -٣
√ -٤
x -٥
√ -٦
W‫א‬‫א‬
 W
   -١
 -٢
 -٣
 -٤
‫ د‬-٥
- ٦١ -
  ٢٠٦  
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬  
 

 ‫א‬‫א‬
 ‫א‬
 
،‫א‬‫א‬،‫א‬W‫א‬‫א‬‫א‬،،‫א‬ ƒ
 K١٤٠٩
W،‫א‬‫א‬‫א‬‫א‬،،،، ƒ
 K١٤٠٩،‫א‬،‫א‬‫א‬ ،
 K١٤٠٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬،، ƒ
 K١٤١١،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬،، ƒ
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،، ƒ
 K١٩٨٥،٢٦٨ J٢٠٣،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬
 K١٩٨٩،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫ƒ א‬
،‫א‬‫א‬‫א‬،،‫א‬‫א‬K، ƒ
 K١٩٨٩
K١٤١٥،‫א‬‫א‬،‫א‬‫א‬‫ƒ א‬
 K١٤٢٢،‫א‬‫א‬،‫א‬‫א‬‫ƒ א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫ƒ א‬
 K١٩٩٧
K١٣٨٥،‫א‬‫א‬،‫א‬‫א‬ ƒ
K١٤٠٦،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬ ƒ
  ٢٠٦  
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬  
 

 ‫א‬
 
 
 
American Accounting Association, A Statement of Basic Auditing Concepts, Florida,
-1973.

- Champlain, J. Auditing Information Systems, John Wiley & Sons, Inc. 1998.

- Taylor, D. & William, G. Auditing: Integrated Concepts and Procedures, John Wiley
& Sons, Inc. 1994.
  ٢٠٦  
 ‫א‬
 ‫א‬‫א‬‫א‬  
 

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

Audit Theory  ‫א‬‫א‬

Postulates  ‫א‬‫א‬
Concepts  ‫א‬
Standards  ‫א‬
Objectives  ‫א‬‫א‬
Procedures  ‫א‬‫א‬‫א‬
External Auditing  ‫א‬‫א‬‫א‬
Auditor Legal Liability  ‫א‬‫א‬‫א‬
Limitations of an Audit  ‫א‬‫א‬‫א‬
Types of Audits  ‫א‬‫א‬‫א‬
Complete & Partial Audits  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Compulsory & Optional  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Audits
Continuous & Final Audits  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Auditing Standards  ‫א‬‫א‬
The General Standards  ‫א‬‫א‬
Adequate Professional  ‫א‬‫א‬‫א‬
Qualification
Objectivity & Independence  ‫א‬‫א‬
Due Professional Care  ‫א‬‫א‬‫א‬
Standards of Field Work  ‫א‬‫א‬‫א‬
Planning  ‫א‬
Audit Program  ‫א‬‫א‬
Supervision &  ‫א‬‫א‬
Documentation
Audit Evidence  ‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬‫א‬‫א‬
Reporting Standard
Code of Professional
Conduct
Principles
Responsibility
The Public Interest
Integrity
Objectivity & Independence
Scope & Nature of Services
Rules
Compliance with Standards
Accounting Principles
Zakat & Tax Services
Confidentiality
Fees
Competition in Fees
Act Discreditable
Commissions
Audit Evidence
Physical Examination
Documentary Evidences
Satisfactory Internal Control
Formal Statements by
Company Officers
Statements by Third Parties
Calculations by the Auditor
Scanning & Analytical
Review
 ٢٠٦  
 
 
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
  ٢٠٦  
 ‫א‬
 ‫א‬‫א‬‫א‬  
 

Audit Techniques  ‫א‬‫א‬

Inspection  ‫א‬‫א‬
Inquiry  ‫א‬‫א‬
Confirmation  ‫א‬
Sample  ‫א‬
Sampling  ‫א‬
Sampling Method  ‫א‬
Population  ‫א‬
Sampling Unit  ‫א‬
Sampling Techniques  ‫א‬‫א‬
Judgmental Sampling  ‫א‬‫א‬
Statistical Sampling  ‫א‬‫א‬
Risks Associated with  ‫א‬‫א‬‫א‬‫א‬
Sampling
EDP Systems in Auditing  ‫א‬‫א‬‫א‬
Environmental Characteristics of   ‫א‬
EDP Systems in Auditing
Risks Associated with EDP  ‫א‬‫א‬‫א‬‫א‬
Systems
EDP Accounting Control  ‫א‬‫א‬‫א‬‫א‬
Procedures
General Controls  ‫א‬‫א‬
Application Controls  ‫א‬‫א‬
Auditing Around the  ‫א‬‫א‬‫א‬‫א‬
Computer
Auditing Through the  ‫א‬‫א‬‫א‬‫א‬
Computer
Auditing without using the  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Computer
Internal Control  ‫א‬‫א‬‫א‬
  ٢٠٦  
 ‫א‬
 ‫א‬‫א‬‫א‬  
 

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

Administrative Controls  ‫א‬‫א‬‫א‬
Internal Auditing  ‫א‬‫א‬‫א‬‫א‬
Protective Services  
Evaluative Services  
Developmental Services  
Internal Financial Auditing  ‫א‬‫א‬‫א‬‫א‬‫א‬
Internal Management  E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
(Operational) Auditing
  ٢٠٦  
 ‫א‬
 ‫א‬‫א‬‫א‬  
 

 ‫א‬
................................................................................................................................................................
............................................................................................................................................................. 
- ١ - .......................................................................................................................... ‫א‬‫א‬‫א‬W‫א‬‫א‬
- ٢ - ....................................................................................................................... ‫א‬‫א‬‫א‬W‫א‬‫א‬
- ١١ - ................................................................................................................................................ E١F
- ١٣ - ................................................................................................ ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
- ٢٨ - ................................................................................................................................................E٢F
- ٣٠ - ...................................................................................................... ‫א‬‫א‬W‫א‬‫א‬
- ٣٦ - ................................................................................................................................................E٣F
- ٣٧ - ..................................................................................................... ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
- ٤٣ - ................................................................................................................................................ E٤F
- ٤٥ - ............................................................................................................. ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
٥١ ................................................................................................................................ ‫א‬‫א‬‫א‬W‫א‬‫א‬
- ٤٩ - ................................................................................................................................................ E٥F
- ٥١ - ......................................................................................................................... ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
٦٠................................................................................................................................‫א‬‫א‬‫א‬‫א‬
- ٥٦ - ............................................................................................................................................... E٦F
- ٥٨ - ........................................................................................................................................... ‫א‬
٦٧....................................................................................................................................................‫א‬‫א‬
٦٩............................................................................................................................................... ‫א‬
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