{"id":2954,"date":"2024-12-12T13:08:33","date_gmt":"2024-12-12T13:08:33","guid":{"rendered":"https:\/\/bpcpasa.com\/?p=2954"},"modified":"2025-03-31T09:12:56","modified_gmt":"2025-03-31T09:12:56","slug":"%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%a7%d8%ae%d9%84%d9%8a%d8%a9-%d9%84%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa","status":"publish","type":"post","link":"https:\/\/bpcpasa.com\/ar\/%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%a7%d8%ae%d9%84%d9%8a%d8%a9-%d9%84%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa\/","title":{"rendered":"\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a"},"content":{"rendered":"<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 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\u0648\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629. \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0647\u0645 \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0639\u0645\u0644 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li>\n<li><strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/strong>: \u064a\u0642\u0648\u0645 \u0628\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u064a\u0636\u0645\u0646 \u0639\u062f\u0645 \u062a\u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u0645\u0646\u064a\u0629.<\/li>\n<\/ol>\n<figure id=\"attachment_2929\" aria-describedby=\"caption-attachment-2929\" style=\"width: 914px\" class=\"wp-caption alignnone\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-2929\" src=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/financial-accounting_1683113083.jpg\" alt=\"\u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\" width=\"914\" height=\"375\" srcset=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/financial-accounting_1683113083.jpg 914w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/financial-accounting_1683113083-300x123.jpg 300w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/financial-accounting_1683113083-768x315.jpg 768w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/financial-accounting_1683113083-18x7.jpg 18w\" sizes=\"(max-width: 914px) 100vw, 914px\" \/><figcaption id=\"caption-attachment-2929\" class=\"wp-caption-text\">\u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/figcaption><\/figure>\n<h2><strong>\u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/h2>\n<p>\u064a\u0634\u0645\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 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href=\"https:\/\/www.theiia.org\/globalassets\/site\/standards\/editable-versions\/global-internal-audit-standards-arabic.pdf\"><strong>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/strong><\/a>\u060c \u0641\u0625\u0646 \u0623\u0641\u0636\u0644 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u064a\u0644\u0639\u0628 \u062f\u0648\u0631\u0627\u064b \u062d\u0627\u0633\u0645\u0627\u064b \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 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600w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/61-1-1-300x200.webp 300w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/61-1-1-18x12.webp 18w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-2944\" class=\"wp-caption-text\">\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/figcaption><\/figure>\n<h2><strong>\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/h2>\n<p>\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0641\u0636\u0644 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 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alignnone\"><img decoding=\"async\" class=\"size-full wp-image-2955\" src=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/\u0634\u0631\u062d-\u062a\u062f\u0642\u064a\u0642-\u0645\u0627\u0644\u064a.jpg\" alt=\"\u0623\u0641\u0636\u0644 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\" width=\"710\" height=\"532\" srcset=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/\u0634\u0631\u062d-\u062a\u062f\u0642\u064a\u0642-\u0645\u0627\u0644\u064a.jpg 710w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/\u0634\u0631\u062d-\u062a\u062f\u0642\u064a\u0642-\u0645\u0627\u0644\u064a-300x225.jpg 300w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/12\/\u0634\u0631\u062d-\u062a\u062f\u0642\u064a\u0642-\u0645\u0627\u0644\u064a-16x12.jpg 16w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><figcaption 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