{"id":9310,"date":"2023-02-20T12:47:22","date_gmt":"2023-02-20T09:17:22","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=9310"},"modified":"2026-09-02T17:22:39","modified_gmt":"2026-09-02T13:52:39","slug":"what-is-an-operational-audit","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-an-operational-audit\/","title":{"rendered":"\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a\u061f"},"content":{"rendered":"\n<p class=\"wp-block-wd-paragraph wd-1e9d81cf\"><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u0647\u0645 \u062f\u0631 \u0647\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0648 \u0634\u0631\u06a9\u062a\u06cc \u0627\u0633\u062a. \u0627\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 \u062f\u0631 \u0645\u0642\u0627\u0644\u0647 \u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u0633\u0639\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc \u0622\u0646\u0647\u0627 \u067e\u0631\u062f\u0627\u062e\u062a\u0647 \u0634\u0648\u062f. \u06cc\u06a9\u06cc \u0627\u0632 <a href=\"https:\/\/moeinsoft.com\/articles\/audit-and-types-of-audits\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/a>\u060c <strong>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-dc67ab5d\"><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0627\u0632 \u0631\u0627\u06cc\u062c \u062a\u0631\u06cc\u0646 \u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0631 \u0634\u0631\u06a9\u062a \u0647\u0627\u0633\u062a \u06a9\u0647 \u0634\u06cc\u0648\u0647 \u0647\u0627\u06cc \u0645\u062e\u062a\u0635 \u0628\u0647 \u062e\u0648\u062f \u0631\u0627 \u062f\u0627\u0631\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0642\u0635\u062f \u062f\u0627\u0631\u06cc\u0645 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u0645 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f \u0647\u0627\u06cc \u0622\u0646 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0634\u0646\u0627\u0633\u06cc\u0645. \u0627\u06af\u0631 \u0639\u0644\u0627\u0642\u0647 \u0645\u0646\u062f \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0647\u0633\u062a\u06cc\u062f\u060c \u062a\u0627 \u0627\u0646\u062a\u0647\u0627\u06cc \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0647\u0645\u0631\u0627\u0647 \u0645\u0627 \u0628\u0627\u0634\u06cc\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-98932784\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-2539ce9f\"><span style=\"font-size: 16pt; color: #e0327f;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a\u061f<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4076b6f0\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-fca3156e\"><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u062a\u062f\u0627\u0648\u0644 \u062a\u0631\u06cc\u0646 \u0631\u0648\u0634 \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0639\u0627\u0631\u06cc\u0641 \u0645\u062e\u062a\u0644\u0641\u06cc \u0646\u06cc\u0632 \u0628\u0631\u0627\u06cc \u0622\u0646 \u0630\u06a9\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0628\u0647 \u0637\u0648\u0631 \u062f\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0634\u0627\u0645\u0644 \u0641\u0631\u0622\u06cc\u0646\u062f \u0647\u0627\u06cc \u0627\u0632 \u067e\u06cc\u0634 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0646\u0638\u0645\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0627\u0639\u062b \u0627\u0641\u0632\u0627\u06cc\u0634 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0627\u0631\u0627\u0626\u0647 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u0627\u062a \u0639\u0644\u0645\u06cc \u0628\u0647 \u0647\u06cc\u0626\u062a \u0645\u062f\u06cc\u0631\u0647 \u0648 \u0630\u06cc\u0646\u0641\u0639\u0627\u062a \u0634\u0631\u06a9\u062a \u06cc\u0627 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627 \u0645\u06cc \u0634\u0648\u062f.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-3-min.jpg\" alt=\"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc  3\" class=\"wp-image-9319\" style=\"aspect-ratio:1.5;width:750px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-3-min.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-3-min-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-3-min-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-7b18aa86\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-31c9f0bb\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-1cbe47e5\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0686\u0646\u062f \u0645\u0648\u0631\u062f \u0627\u0647\u0645\u06cc\u062a \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0627\u0631\u0646\u062f. \u0627\u0648\u0644\u06cc\u0646 \u0645\u0648\u0631\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0627\u0633\u062a. \u0628\u0627\u06cc\u062f \u0631\u0648\u0634 \u0647\u0627 \u0648 \u062a\u0645\u0627\u0645 \u0641\u0631\u0622\u06cc\u0646\u062f \u0647\u0627\u06cc \u0635\u0648\u0631\u062a \u06af\u0631\u0641\u062a\u0647 \u062f\u0631 \u0628\u062e\u0634 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0648\u0631\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u0646\u062f \u0648 \u0628\u0631\u0631\u0633\u06cc \u0634\u0648\u0646\u062f \u06a9\u0647 \u0628\u0627\u0632\u062f\u0647\u06cc \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0627\u0631\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-1d75c1ff\"><span style=\"font-size: 12pt;\">\u0647\u0645 \u0686\u0646\u06cc\u0646 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0627\u062b\u0631 \u0628\u062e\u0634\u06cc \u0646\u06cc\u0632 \u062a\u0639\u0627\u0631\u06cc\u0641 \u062f\u06cc\u06af\u0631\u06cc \u0627\u0646\u062f \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc \u0627\u0647\u0645\u06cc\u062a \u0632\u06cc\u0627\u062f\u06cc \u0627\u0646\u062f. \u0627\u06cc\u0646\u06a9\u0647 \u0622\u06cc\u0627 \u0634\u0631\u06a9\u062a \u06cc\u0627 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0647 \u0686\u0647 \u0645\u06cc\u0632\u0627\u0646 \u062f\u0631 \u067e\u06cc\u0634\u0628\u0631\u062f \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc\u0634 \u0645\u0648\u0641\u0642 \u0628\u0648\u062f\u0647 \u06cc\u0627 \u0627\u06cc\u0646\u06a9\u0647 \u0641\u0631\u0622\u06cc\u0646\u062f \u0647\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0628\u0648\u062f\u0647 \u0627\u0633\u062a \u06cc\u0627 \u062e\u06cc\u0631\u060c \u0645\u0648\u0627\u0631\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u062f\u0642\u06cc\u0642 \u0628\u0627\u06cc\u062f \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-dfdfb621\"><span style=\"font-size: 12pt;\">\u0647\u0645 \u0686\u0646\u06cc\u0646 \u062a\u0645\u0627\u0645 \u0641\u0631\u0622\u06cc\u0646\u062f \u0647\u0627 \u0628\u0627\u06cc\u062f \u0628\u0631\u0631\u0633\u06cc \u0634\u0648\u0646\u062f \u06a9\u0647 \u0622\u06cc\u0627 \u0635\u0631\u0641\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0627\u0631\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631. \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0646\u06cc\u0632 \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0627\u0644\u0627\u06cc\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a \u0648 \u0628\u0647 \u0646\u0648\u0639\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646 \u0645\u0647\u0645 \u062a\u0631\u06cc\u0646 \u0628\u062e\u0634 \u062f\u0631 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0631\u0627 \u0628\u0647 \u0622\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u062f\u0627\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-a78f3098\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-cec668a5\"><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0647\u062f\u0627\u0641 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-22daf70e\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-112fa115\"><span style=\"font-size: 12pt;\">\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u0647\u062f\u0641 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u0640\u06cc\u060c \u0628\u0631\u0631\u0633\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0633\u06cc\u0627\u0633\u062a \u0647\u0627\u06cc \u06a9\u0644\u06cc \u06a9\u0647 \u0634\u0627\u0645\u0644 \u0627\u0647\u062f\u0627\u0641\u060c \u0631\u0648\u06cc\u0647 \u0647\u0627 \u0648 \u0641\u0631\u0647\u0646\u06af \u062d\u0627\u06a9\u0645 \u0628\u0631 \u0634\u0631\u06a9\u062a \u0645\u06cc \u0634\u0648\u062f \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u0627\u062a\u06cc \u0628\u0627\u06cc\u062f \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u0630\u06cc\u0646\u0641\u0639\u0627\u0646 \u0634\u0631\u06a9\u062a \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f \u06a9\u0647 \u0631\u0648\u0646\u062f \u06a9\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0628\u0647\u0628\u0648\u062f \u0628\u0628\u062e\u0634\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c18ef31a\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc \u062f\u0642\u06cc\u0642 \u062a\u0631 \u0627\u0647\u062f\u0627\u0641\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0646\u0628\u0627\u0644 \u0645\u06cc \u0634\u0648\u062f \u0645\u06cc \u067e\u0631\u062f\u0627\u0632\u06cc\u0645.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-77e99b07\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-913a75c8\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f<\/span><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-45b99c3c\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-cbddcb72\"><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0627 \u0647\u062f\u0641 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0648 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0634\u06cc\u0648\u0647 \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0631 \u062d\u0627\u0644 \u0627\u062c\u0631\u0627\u0633\u062a \u0648 \u0627\u0647\u062f\u0627\u0641 \u0648 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0633\u0639\u06cc \u0645\u06cc \u0634\u0648\u062f \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u0637\u0628\u0642 \u0627\u0646\u062a\u0638\u0627\u0631\u0627\u062a \u0648 \u0628\u0631\u0646\u0627\u0645\u0647 \u067e\u06cc\u0634 \u0646\u0631\u0648\u062f\u060c \u0627\u06cc\u0646 \u0631\u0648\u0634 \u0647\u0627 \u0627\u0635\u0644\u0627\u062d \u0634\u0648\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-30481f61\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-6aed1ce4\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0641\u0631\u0635\u062a \u0647\u0627<\/span><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-181ef3cc\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-df02c3af\"><span style=\"font-size: 12pt;\">\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0641\u0631\u0635\u062a \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0635\u0631\u0641\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u062f\u0627\u0631\u0646\u062f \u0648 \u0628\u0627\u0639\u062b \u0628\u0647\u0628\u0648\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0627\u0644\u06cc \u0645\u06cc \u0634\u0648\u0646\u062f\u060c \u0627\u0632 \u062f\u06cc\u06af\u0631 \u0627\u0647\u062f\u0627\u0641 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a. \u0631\u0633\u06cc\u062f\u0646 \u0628\u0647 \u0627\u06cc\u0646 \u0647\u062f\u0641 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc \u0647\u0627\u06cc \u06af\u0648\u0646\u0627\u06af\u0648\u0646\u06cc \u062f\u0627\u0631\u062f \u06a9\u0647 \u0628\u0647 \u0622\u0646 \u0647\u0627 \u0627\u0634\u0627\u0631\u0647 \u062e\u0648\u0627\u0647\u06cc\u0645 \u06a9\u0631\u062f:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0628\u0631\u0631\u0633\u06cc \u0648 \u062f\u0631\u06a9 \u0648\u0636\u0639\u06cc\u062a \u062d\u0627\u06a9\u0645 \u0628\u0631 \u0648\u0627\u062d\u062f \u0645\u0648\u0631\u062f \u0646\u0638\u0631<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0634\u0646\u0627\u062e\u062a \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0632\u0645\u06cc\u0646\u0647 \u0647\u0627\u06cc\u06cc \u0628\u0627 \u0631\u06cc\u0633\u06a9 \u0628\u0627\u0644\u0627<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062f\u0631\u06a9 \u0635\u062d\u06cc\u062d \u0627\u0632 \u0627\u0646\u062a\u0638\u0627\u0631\u0627\u062a \u0648 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0645\u0648\u0631\u062f \u0646\u0638\u0631<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0628\u0631\u0631\u0633\u06cc \u0639\u0645\u0644\u06a9\u0631 \u0647\u0627\u06cc \u0633\u0627\u0644 \u0647\u0627\u06cc \u067e\u06cc\u0634\u06cc\u0646<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0634\u062e\u06cc\u0635 \u0645\u0646\u0627\u0628\u0639 \u0628\u0627\u0644\u0642\u0648\u0647<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-ad214ba7\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-7aa430ab\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0627\u0631\u0627\u0626\u0647 \u0648 \u062a\u062f\u0648\u06cc\u0646 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u0627\u062a \u0644\u0627\u0632\u0645<\/span><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-9c6b1cba\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-dc3a8da1\"><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u0627 \u0647\u062f\u0641 \u0627\u0631\u0627\u0626\u0647 \u067e\u06cc\u0646\u0634\u0647\u0627\u062f\u0627\u062a \u0644\u0627\u0632\u0645 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u067e\u06cc\u0634\u0631\u0641\u062a \u0633\u0627\u0632\u0645\u0627\u0646 \u06cc\u0627 \u0634\u0631\u06a9\u062a \u0631\u0627 \u062f\u0631 \u067e\u06cc \u062f\u0627\u0631\u062f \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f. \u062f\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0646\u06cc\u0627\u0632 \u0627\u0633\u062a \u0628\u0627 \u0628\u0631\u0631\u0633\u06cc \u0639\u0648\u0627\u0645\u0644 \u0645\u0648\u062c\u0648\u062f \u0648 \u0634\u0631\u0627\u06cc\u0637\u060c \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u0627\u062a \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0647 \u0630\u06cc\u0646\u0641\u0639\u0627\u0646 \u0634\u0631\u06a9\u062a \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-694e6d48\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-8681dcc7\"><span style=\"font-size: 12pt; color: #e0327f;\">\u06af\u0632\u0627\u0631\u0634\u06af\u06cc\u0631\u06cc<\/span><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-080e0632\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-716de3f5\"><span style=\"font-size: 12pt;\">\u0627\u0632 \u062f\u06cc\u06af\u0631 \u0627\u0647\u062f\u0627\u0641 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u0640\u06cc\u060c \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u0627\u062a \u0645\u0647\u0645 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0646\u0627\u0645 \u0628\u0631\u062f\u0647 \u0634\u062f \u0628\u0647 \u0645\u062f\u06cc\u0631 \u0634\u0631\u06a9\u062a \u0627\u0633\u062a. \u0627\u06cc\u0646 \u06af\u0632\u0627\u0631\u0634\u0627\u062a \u062f\u0627\u0631\u0627\u06cc \u0645\u0634\u062e\u0647 \u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0627\u0646\u062f \u0648 \u0647\u0631\u06a9\u062f\u0627\u0645 \u0634\u0627\u0645\u0644 \u0628\u062e\u0634\u06cc \u0647\u0627\u06cc\u06cc \u0645\u06cc \u0634\u0648\u0646\u062f. \u0628\u062e\u0634 \u0647\u0627\u06cc \u0627\u06cc\u0646 \u06af\u0632\u0627\u0631\u0634\u0627\u062a \u0634\u0627\u0645\u0644:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0647\u062f\u0641 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u0647 \u0639\u0644\u0627\u0648\u0647 \u0630\u06a9\u0631 \u062f\u0627\u0645\u0646\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0631\u0648\u0634 \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u062d\u062f\u0648\u062f\u0628\u062a \u0647\u0627\u06cc \u062d\u0627\u06a9\u0645<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0631\u0627\u062d\u0644 \u0631\u0648\u0646\u062f \u0627\u062c\u0631\u0627<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u0627\u062a \u0644\u0627\u0632\u0645<\/span><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-4-min.jpg\" alt=\"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc  4\" class=\"wp-image-9332\" style=\"aspect-ratio:1.5;width:750px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-4-min.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-4-min-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062d\u0633\u0627\u0628\u0631\u0633\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-4-min-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5c98f358\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-65f67eac\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-ba73a600\"><span style=\"font-size: 16pt; color: #e0327f;\">\u0645\u0632\u0627\u06cc\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-f814cde6\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5c0f942d\"><span style=\"font-size: 12pt;\">\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627 \u0627\u062a\u0641\u0627\u0642 \u0645\u06cc \u0627\u0641\u062a\u062f\u060c \u062f\u0627\u0631\u0627\u06cc \u0645\u0632\u0627\u06cc\u0627\u06cc \u0632\u06cc\u0627\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u0647 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062c\u062f\u0627 \u0627\u0632 \u0628\u0642\u06cc\u0647 \u0627\u0646\u0648\u0627\u0639 \u0646\u06cc\u0633\u062a. \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u0647\u062f\u0627\u0641\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0646\u0628\u0627\u0644 \u0645\u06cc \u0634\u0648\u062f\u060c \u0645\u0632\u0627\u06cc\u0627\u06cc \u062f\u06cc\u06af\u0631\u06cc \u0646\u06cc\u0632 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 \u0628\u0647 \u0622\u0646\u0647\u0627 \u0627\u0634\u0627\u0631\u0647 \u062e\u0648\u0627\u0647\u06cc\u0645 \u06a9\u0631\u062f.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u062a\u0634\u062e\u06cc\u0635 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u0627\u062a \u0645\u062f\u06cc\u0631\u0627\u0646 \u06cc\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u0631\u0634\u062f<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062c\u0627\u06cc\u06af\u0632\u06cc\u0646\u06cc \u0631\u0648\u0634 \u0647\u0627\u06cc \u0645\u0646\u0627\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u062c\u0627\u06cc \u0631\u0648\u0634 \u0647\u0627\u06cc \u0646\u0627\u06a9\u0627\u0631\u0622\u0645\u062f<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0634\u062e\u06cc\u0635 \u0627\u062b\u0631 \u0628\u062e\u0634\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u06cc\u0627 \u0633\u0627\u0632\u0645\u0627\u0646<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0627\u0647\u062f\u0627\u0641 \u062a\u0639\u0631\u0641\u06cc \u0634\u062f\u0647 \u06cc\u0627 \u062a\u0639\u0631\u06cc\u0641 \u0646\u0634\u062f\u0647<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0637\u0627\u0628\u0642\u062a \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-0c4c25b5\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-a654e15f\"><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e40e006e\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4a96868f\"><span style=\"font-size: 12pt;\">\u0627\u06af\u0631 \u0645\u0642\u0627\u0644\u0647 \u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0631\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u06cc\u062f\u060c \u0627\u062d\u062a\u0645\u0627\u0644\u0627 \u0628\u0627 <a href=\"https:\/\/moeinsoft.com\/articles\/auditing-standards\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/a> \u0622\u0634\u0646\u0627 \u062e\u0648\u0627\u0647\u06cc\u062f \u0628\u0648\u062f. \u0645\u0637\u0627\u0628\u0642 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u060c \u0647\u0631 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u062e\u062a\u0635 \u0628\u0647 \u062e\u0648\u062f \u0627\u0633\u062a \u06a9\u0647 \u0642\u0627\u0639\u062f\u0647 \u06a9\u0644\u06cc \u0622\u0646 \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-a4fc1f67\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u0640\u06cc \u0646\u06cc\u0632 \u0647\u0645\u0627\u0646\u0646\u062f \u062f\u06cc\u06af\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0647\u0627\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627 \u062f\u0631 \u0633\u0647 \u0628\u062e\u0634 \u062a\u0639\u0631\u06cc\u0641 \u0645\u06cc \u0634\u0648\u0646\u062f \u06a9\u0647 \u0634\u0627\u0645\u0644:<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0639\u0645\u0648\u0645\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc<\/span><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-72483573\"><span style=\"font-size: 12pt;\">\u0647\u0631 \u06a9\u062f\u0627\u0645 \u0627\u0632 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0647\u0627 \u062f\u0627\u0631\u0627\u06cc \u0632\u06cc\u0631 \u0645\u062c\u0645\u0648\u0639\u0647 \u0647\u0627\u06cc\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0631\u0627 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u06a9\u0646\u06cc\u0645.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-793eb320\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-f498127f\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0639\u0645\u0648\u0645\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/span><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d736a537\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e0fc984f\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u0639\u0645\u0648\u0645\u06cc \u06a9\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u062c\u0631\u0627\u06cc \u0631\u0648\u0646\u062f \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u0640\u06cc \u0627\u0633\u062a \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u0634\u0648\u062f. \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0635\u0648\u0631\u062a \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0645\u06cc \u0634\u0648\u062f:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0627\u0633\u062a\u0642\u0644\u0627\u0644<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0642\u0636\u0627\u0648\u062a \u062d\u0631\u0641\u0647 \u0627\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0635\u0644\u0627\u062d\u06cc\u062a<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u06a9\u0627\u0631 \u0648 \u06a9\u0646\u062a\u0631\u0644 \u06a9\u06cc\u0641\u06cc\u062a<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-a55342c8\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-721b8059\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a<\/span><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-b726bf34\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c193d4d8\"><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0628\u062e\u0634\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0631\u0627 \u0628\u06cc\u0627\u0646 \u0645\u06cc \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u062f\u0627\u0631\u06a9 \u0648 \u0634\u0648\u0627\u0647\u062f \u0644\u0627\u0632\u0645 \u062f\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u060c \u0633\u0631\u067e\u0631\u0633\u062a\u06cc \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0648 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0631\u0627 \u062f\u0631 \u062e\u0648\u062f \u062c\u0627\u06cc \u0645\u06cc \u062f\u0647\u062f. \u0628\u0635\u0648\u0631\u062a \u06a9\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627 \u0646\u06cc\u0632 \u0634\u0627\u0645\u0644 \u0628\u062e\u0634 \u0647\u0627\u06cc\u06cc \u0645\u06cc \u0634\u0648\u0646\u062f \u06a9\u0647 \u0622\u0646\u0647\u0627 \u0631\u0627 \u0646\u0627\u0645 \u0645\u06cc \u0628\u0631\u06cc\u0645:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0635\u062d\u06cc\u062d \u0648 \u0645\u0646\u0637\u0642\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0633\u0631\u067e\u0631\u0633\u062a\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062f\u0633\u062a\u06cc\u0627\u0628\u06cc \u0628\u0647 \u0634\u0648\u0627\u0647\u062f \u0645\u0646\u0627\u0633\u0628<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0633\u062a\u0646\u062f\u0633\u0627\u0632\u06cc<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6482ed0b\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-de6ece9e\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc<\/span><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d82829cc\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4acdcbb1\"><span style=\"font-size: 12pt;\">\u0622\u062e\u0631\u06cc\u0646 \u0628\u062e\u0634 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u0640\u06cc \u0646\u06cc\u0632 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0634\u0627\u0645\u0644 \u06af\u0632\u0627\u0631\u0634\u0627\u062a\u060c \u0645\u062d\u062a\u0648\u0627\u060c \u0635\u062f\u0648\u0631 \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0622\u0646\u0647\u0627 \u0645\u06cc \u0628\u0627\u0634\u062f. \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0646\u06cc\u0632 \u0647\u0645\u0627\u0646\u0646\u062f \u0628\u062e\u0634 \u0647\u0627\u06cc \u062f\u06cc\u06af\u0631 \u0627\u0632 \u0632\u06cc\u0631 \u0645\u062c\u0645\u0648\u0639\u0647 \u0647\u0627\u06cc\u06cc \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc \u0634\u0648\u062f \u06a9\u0647 \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u062d\u062a\u0648\u0627\u06cc \u06af\u0632\u0627\u0631\u0634<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0648\u0632\u06cc\u0639 \u06af\u0632\u0627\u0631\u0634\u0627\u062a<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-75028b48\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-d60325f0\"><span style=\"color: #e0327f; font-size: 16pt;\"><strong>\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d175da7a\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-8c23ac86\"><span style=\"font-size: 12pt;\">\u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062a<\/span><span style=\"font-size: 12pt;\">\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0648 \u0631\u0627\u0647 \u0647\u0627\u06cc <a href=\"https:\/\/moeinsoft.com\/articles\/accounting-fraud\/\" target=\"_blank\" rel=\"noopener\">\u062a\u0642\u0644\u0628 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a>\u060c \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0631\u0648\u0632 \u0628\u0647 \u0631\u0648\u0632 \u0628\u06cc\u0634\u062a\u0631 \u0627\u062d\u0633\u0627\u0633 \u0645\u06cc \u0634\u0648\u062f. \u0627\u0632 \u0645\u062a\u062f\u0627\u0648\u0644 \u062a\u0631\u06cc\u0646 \u0627\u06cc\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0647\u0627\u060c <strong>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0627\u0633\u062a \u06a9\u0647 \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u067e\u0628\u0634\u0631\u0641\u062a \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u06cc\u0627 \u0634\u0631\u06a9\u062a \u0647\u0627 \u062f\u0627\u0631\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6bc3d111\"><span style=\"font-size: 12pt;\">\u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u062a\u0631 \u0628\u062e\u0634 \u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0628\u0627 \u062e\u0631\u06cc\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u062f\u0627\u0646\u0644\u0648\u062f <a href=\"https:\/\/moeinsoft.com\/download-accounting-software\/\" target=\"_blank\" rel=\"noopener\"><strong>\u062f\u0645\u0648\u06cc \u0631\u0627\u06cc\u06af\u0627\u0646<\/strong><\/a> \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646\u060c \u0628\u0647 \u0645\u062f\u062a \u06cc\u06a9 \u0645\u0627\u0647 \u062a\u0645\u0627\u0645\u06cc \u0627\u0645\u06a9\u0627\u0646\u0627\u062a \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u06a9\u0627\u0645\u0644\u0627 \u0631\u0627\u06cc\u06af\u0627\u0646 \u0645\u0648\u0631\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0642\u0631\u0627\u0631 \u062f\u0647\u06cc\u062f \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0631\u0636\u0627\u06cc\u062a \u0627\u0642\u062f\u0627\u0645 \u0628\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062e\u0631\u06cc\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u062e\u0648\u062f \u06a9\u0646\u06cc\u062f \u0648 \u0627\u0632 \u06cc\u06a9 \u0633\u0627\u0644 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0631\u0627\u06cc\u06af\u0627\u0646 \u0646\u06cc\u0632 \u0628\u0647\u0631\u0647 \u0645\u0646\u062f \u0634\u0648\u06cc\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-33e8ec73\"><span style=\"font-size: 12pt;\">\u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u062f\u0627\u0631\u06cc\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u0627\u0646 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc\u00a0<a href=\"https:\/\/moeinsoft.com\/\" target=\"_blank\" rel=\"noopener\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0645\u0639\u06cc\u0646 \u062f\u0631 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627\u0634\u06cc\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-41620aa5\"><span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-cf93aee4\"><span style=\"color: #e0327f; font-size: 16pt;\"><strong>\u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4dbccfa7\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-8ada8759\"><span style=\"font-size: 12pt;\">\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u06a9\u0646\u06cc\u0645 \u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0631\u0627 \u0647\u0645 \u0645\u0637\u0627\u0644\u0639\u0647 \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4b73f162\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-47b28465\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/the-difference-between-accounting-and-auditing\/\">\u062a\u0641\u0627\u0648\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d11f3703\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/audit-and-types-of-audits\/\">\u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0627\u0646\u0648\u0627\u0639 \u0622\u0646<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-731df97d\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/field-auditing-standards\/\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u06cc\u062f\u0627\u0646\u06cc \u0686\u06cc\u0633\u062a\u061f<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e5d0d151\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/auditing-standards\/\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c5d648df\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/performance-audit\/\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0686\u06cc\u0633\u062a \u061f<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6b0999ec\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/risk-based-auditing\/\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u062e\u0637\u0631 \u0686\u06cc\u0633\u062a\u061f<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d3e68a9a\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/the-most-important-audit-rules\/\">\u0645\u0647\u0645\u062a\u0631\u06cc\u0646 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-08903960\"><a href=\"https:\/\/moeinsoft.com\/articles\/what-is-an-independent-audit\/\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0633\u062a\u0642\u0644 \u0686\u06cc\u0633\u062a \u061f<\/a><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-85bce2d2\"><a href=\"https:\/\/moeinsoft.com\/articles\/what-is-an-operational-audit\/\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a\u061f<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":19699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-9310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-teaching-accounting-principles","category-accounting"],"_links":{"self":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/comments?post=9310"}],"version-history":[{"count":3,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9310\/revisions"}],"predecessor-version":[{"id":34337,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9310\/revisions\/34337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19699"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=9310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=9310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=9310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}