{"id":9684,"date":"2026-09-29T02:34:16","date_gmt":"2026-09-29T02:34:16","guid":{"rendered":"https:\/\/aaa4uae.ae\/?p=9684"},"modified":"2026-09-29T02:37:03","modified_gmt":"2026-09-29T02:37:03","slug":"%d9%81%d9%87%d9%85-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82","status":"publish","type":"post","link":"https:\/\/aaa4uae.ae\/ar\/%d9%81%d9%87%d9%85-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82\/","title":{"rendered":"\u0641\u0647\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u062a\u062d\u062f\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a 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(International Standards on Auditing &#8211; ISA) \u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0629 \u0644\u062a\u0648\u062c\u064a\u0647 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0646\u0641\u064a\u0630\u0647\u0627\u060c \u0628\u0647\u062f\u0641 \u062a\u062d\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u0633\u0642\u0629 \u0639\u0628\u0631 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0646\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629. \u0648\u062a\u063a\u0637\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 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and Audit &#8211; IFEA)\u060c \u0648\u0647\u0648 \u0647\u064a\u0643\u0644 \u0623\u064f\u0646\u0634\u0626 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u062a\u062d\u062a \u0625\u0634\u0631\u0627\u0641 \u0645\u062c\u0644\u0633 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (Public Interest Oversight Board). \u0648\u064a\u0648\u0627\u0635\u0644 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 (IFAC) \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0648\u064a\u062d\u062a\u0641\u0638 \u0628\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 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\u0641\u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 \u0645\u0639 \u0643\u064a\u0627\u0646\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0644\u062a\u0646\u0638\u064a\u0645 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DIFC) \u064a\u0633\u062c\u0644\u0648\u0646 \u0644\u062f\u0649 \u0633\u0644\u0637\u0629 \u062f\u0628\u064a \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (DFSA)\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u062e\u0636\u0639 \u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 \u0645\u0639 \u0643\u064a\u0627\u0646\u0627\u062a \u0633\u0648\u0642 \u0623\u0628\u0648\u0638\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (ADGM) \u0644\u0633\u0644\u0637\u0629 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 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400;\">\u0648\u064a\u062a\u0645\u062d\u0648\u0631 \u0625\u0637\u0627\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 IAASB\u060c \u0627\u0644\u0633\u0627\u0631\u064a \u0645\u0646\u0630 \u062f\u064a\u0633\u0645\u0628\u0631 2022\u060c \u062d\u0648\u0644 \u062b\u0644\u0627\u062b\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062a\u0631\u0627\u0628\u0637\u0629. \u0641\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 (ISQM) 1 \u064a\u0636\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u062d\u064a\u062b \u064a\u064f\u0644\u0632\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062a\u0635\u0645\u064a\u0645 \u0648\u062a\u0634\u063a\u064a\u0644 \u0646\u0638\u0627\u0645 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\u062d\u0648\u0644 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0642\u064a\u062f \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u0648\u062d\u064a\u062b\u0645\u0627 \u064a\u062e\u0636\u0639 \u0642\u0637\u0627\u0639 \u0645\u0627 \u0644\u062c\u0647\u0629 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062e\u0627\u0635\u0629 \u0628\u0647 \u2014 \u0643\u0628\u0646\u0643 \u062e\u0627\u0636\u0639 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u060c \u0623\u0648 \u0643\u064a\u0627\u0646 \u064a\u0639\u0645\u0644 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0623\u0648 \u0633\u0648\u0642 \u0623\u0628\u0648\u0638\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u062e\u0627\u0636\u0639 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a DFSA \u0623\u0648 FSRA \u2014 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0646\u0637\u0628\u0642 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0623\u0648 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u0648\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629. \u0648\u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639 \u062a\u062e\u062a\u0644\u0641 \u0648\u062a\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u062a\u0637\u0648\u0631\u060c \u064a\u0646\u0628\u063a\u064a 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aria-level=\"1\"><b>\u0641\u0647\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627<\/b><span style=\"font-weight: 400;\">\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a ISA \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0648\u0623\u064a \u062a\u0648\u0642\u0639\u0627\u062a \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u062a\u062d\u062f\u064a\u062f \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629<\/b><span style=\"font-weight: 400;\"> \u0645\u0628\u0643\u0631\u064b\u0627\u060c \u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a 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aria-level=\"1\"><b>\u062f\u0639\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0633\u062c\u0644\u0627\u062a \u0648\u0623\u062f\u0644\u0629 \u062f\u0642\u064a\u0642\u0629<\/b><span style=\"font-weight: 400;\">\u060c \u0628\u0645\u0627 \u064a\u0634\u0645\u0644 \u0627\u0644\u0631\u062f \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0639\u0644\u0649 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0636\u0648\u0627\u0628\u0637 \u062f\u0627\u062e\u0644\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629<\/b><span style=\"font-weight: 400;\"> \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0625\u0630 \u0625\u0646 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 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style=\"font-weight: 400;\">\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631<\/b><span style=\"font-weight: 400;\"> \u0644\u0643\u0644 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0645\u0647\u0645\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u062a\u0646\u0641\u064a\u0630 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629<\/b><span style=\"font-weight: 400;\">\u060c \u0628\u0645\u0627 \u064a\u062a\u0633\u0642 \u0645\u0639 ISQM 1 \u0648ISQM 2 \u0648ISA 220 (\u0627\u0644\u0645\u0639\u062f\u064e\u0651\u0644) \u062d\u064a\u062b\u0645\u0627 \u0627\u0646\u0637\u0628\u0642\u062a \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/b><span style=\"font-weight: 400;\">\u060c \u0625\u0630 \u0625\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a 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\u0627\u0644\u0645\u062a\u0637\u0644\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 ISA\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0648\u0641\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 (3-195) \u0644\u0633\u0646\u0629 2024 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u064f\u062d\u062f\u064e\u0651\u062b \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u062a\u062d\u0627\u062f\u064a \u0631\u0642\u0645 (41) \u0644\u0633\u0646\u0629 2023. \u0648\u064a\u0646\u0628\u063a\u064a \u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u062d\u0627\u0644\u064a\u064b\u0627 \u0628\u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0646 \u0645\u0639 \u0647\u0630\u064a\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u064a\u0646 \u0648\u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0648\u0632\u0627\u0631\u0629. \u0648\u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0645\u0639\u0627\u064a\u064a\u0631 ISA\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0623\u064a\u0636\u064b\u0627 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 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\u0648\u0623\u062b\u0646\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u064a\u062a\u0641\u0627\u0639\u0644 \u0627\u0644\u0625\u0637\u0627\u0631\u0627\u0646 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631: \u0625\u0630 \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 ISA \u0644\u062a\u0642\u064a\u064a\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u062f \u0623\u064f\u0639\u062f\u062a \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0645\u062b\u0644 IFRS.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">\u0645\u0646 \u064a\u064f\u0635\u062f\u0631 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