\u0627\u0644\u0639\u0646\u0648\u0627\u0646: \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n
– \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u062a\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629<\/p>\n
\u0627\u0644\u0645\u0624\u0644\u0641: \u0627\u0644\u0627\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u062f\u0627\u0648\u0648\u062f \u064a\u0648\u0633\u0641 \u0635\u0628\u062d & \u0628\u0633\u0627\u0645 \u062f\u0627\u0648\u0648\u062f \u0635\u0628\u062d <\/p>\n
ISBN : 978-9953-66-273-2<\/p>\n
\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062a\u0633\u0644\u0633\u0644\u064a: 870-02<\/p>\n
\u0642\u064a\u0627\u0633 \u0627\u0644\u0648\u0631\u0642:25*17.5<\/p>\n
\u0639\u062f\u062f \u0627\u0644\u0635\u0641\u062d\u0627\u062a: 640<\/p>\n
\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 2014<\/p>\n
\u0633\u0639\u0631 \u0627\u0644\u0645\u0628\u064a\u0639 \u0627\u0644\u0649 \u0627\u0644\u062c\u0645\u0647\u0648\u0631: 30$<\/p>\n
\u0627\u0644\u0646\u0627\u0634\u0631: \u0645\u0643\u062a\u0628\u0629 \u0635\u0627\u062f\u0631 \u0646\u0627\u0634\u0631\u0648\u0646 \u0634.\u0645.\u0645.<\/p>\n
\u0627\u0644\u0637\u0628\u0627\u0639\u0629: \u0645\u0637\u0628\u0639\u0629 \u0635\u0627\u062f\u0631<\/p>\n
\u0627\u0644\u062a\u0648\u0632\u064a\u0639: \u0645\u0643\u062a\u0628\u0629 \u0635\u0627\u062f\u0631 \u0646\u0627\u0634\u0631\u0648\u0646 \u0634.\u0645.\u0645.<\/p>\n
+961 1488776- saderpublishers.com <\/p>\n
\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0643\u0627\u062a\u0627\u0644\u0648\u063a: \u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629<\/p>\n
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\u0645\u0644\u062e\u0635 \u0627\u0644\u0645\u062d\u062a\u0648\u0649:<\/p>\n
<\/p>\n
\u064a\u0646\u0641\u0631\u062f \u0643\u062a\u0627\u0628 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u062a\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629)- \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a- \u0628\u0637\u0628\u0639\u062a\u0647 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u0632\u064a\u062f\u0629\u060c \u0627\u0644\u0645\u0646\u0642\u062d\u0629 \u0648\u0627\u0644\u0645\u064f\u062d\u062f\u064e\u062b\u0647 \u0628\u0643\u0648\u0646\u0647 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0642\u0644\u064a\u0644\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0646\u0627\u0648\u0644 \u0645\u0648\u0636\u0648\u0639 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0647\u0648 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0645\u0646 \u0627\u0644\u0634\u0645\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0642\u0629\u060c \u0648\u064a\u0631\u062a\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 International Standards on Auditing – ISA \u0648\u0627\u0644\u0627\u0635\u0648\u0644 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0647\u0646\u0629 \u062f\u0648\u0644\u064a\u0627\u064b \u0648\u0645\u062d\u0644\u064a\u0627\u064b\u060c \u0643\u0645\u0627 \u064a\u0644\u062d\u0638 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645 \u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u062a\u0631\u0639\u0649 \u0639\u0645\u0644 \u0627\u0644\u0645\u062f\u0642\u0642 Auditor (\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u060c \u062e\u0628\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629)\u060c \u0641\u064a \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u062a\u0645 \u0627\u0644\u0627\u062e\u0630 \u0628\u0627\u0644\u0625\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0648\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062d\u062f\u062b\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0628\u064a\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u064a \u0633\u0646\u0629 2002 \u0648 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 2014\u060c \u0648\u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629 \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0645\u0648\u0627\u0636\u064a\u0639 \u0648\u0627\u0628\u0648\u0627\u0628 \u062c\u062f\u064a\u062f\u0629.<\/p>\n
<\/p>\n
\u0636\u0645\u0646 \u0633\u0644\u0633\u0644\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0644\u0641\u060c \u0648\u0627\u0644\u062a\u064a \u0635\u062f\u064e\u0631\u064e \u0645\u0646\u0647\u0627 \u062b\u0644\u0627\u062b\u0629 \u0623\u062c\u0632\u0627\u0621\u060c \u064a\u0623\u062a\u064a \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a \u0623\u064a\u0636\u0627\u064b \u0645\u0645\u064a\u0632\u0627\u064b \u0634\u0643\u0644\u0627\u064b \u0648\u0645\u0636\u0645\u0648\u0646\u0627\u064b \u062d\u064a\u062b \u064a\u062d\u064a\u0637 \u0627\u0644\u0642\u0627\u0631\u0626 \u0628\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0645\u0639\u0627\u0644\u062c \u0625\u062d\u0627\u0637\u0629 \u0643\u0627\u0645\u0644\u0629 \u0636\u0645\u0646 \u0623\u0633\u0644\u0648\u0628 \u0645\u0628\u0633\u0637 \u0648\u062f\u0642\u064a\u0642 \u0648\u062a\u0628\u0648\u064a\u0628 \u0648\u0627\u0636\u062d \u0644\u0644\u0645\u0648\u0636\u0648\u0639\u0627\u062a\u060c \u062d\u064a\u062b \u062a\u0645 \u062a\u0642\u0633\u064a\u0645 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0649 \u0623\u0631\u0628\u0639\u0629 \u0627\u0628\u0648\u0627\u0628 \u062a\u062a\u0628\u0639\u0647\u0627 \u0639\u062f\u0651\u0629 \u0645\u0644\u0627\u062d\u0642\u060c \u0641\u062a\u0636\u0645\u0651\u0646 \u0627\u0644\u0628\u0627\u0628 \u0627\u0644\u0627\u0648\u0644: \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627\u060c \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u062f\u0642\u0642 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 ISA 210\u060c \u062a\u062e\u0637\u064a\u0637 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 ISA 300\u060c \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0628\u0637\u0628\u064a\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629) ISA 315\u060c \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 ISA 320\u060c \u0627\u0644\u0639\u064a\u0646\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 ISA 530\u060c \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0637\u064a\u0629 ISA 580\u060c \u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 ISA 500. \u0648\u0627\u062d\u062a\u0648\u0649\u0627\u0644\u0628\u0627\u0628 \u0627\u0644\u062b\u0627\u0646\u064a: \u062a\u0635\u0646\u064a\u0641 \u0648\u0641\u0647\u0631\u0633 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0639\u0645\u0644 – \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 ISA 230 \u0627\u062e\u062a\u064a\u0627\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062f\u062e\u0644 \u0627\u0644\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0623\u0648\u0644\u0626\u0643 \u0627\u0644\u0645\u0643\u0644\u0641\u0648\u0646 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629 ISA 260.<\/p>\n
<\/p>\n
\u0623\u0645\u0627 \u0627\u0644\u0628\u0627\u0628 \u0627\u0644\u062b\u0627\u0644\u062b \u0641\u062a\u0646\u0627\u0648\u0644 \u0645\u0648\u0627\u0636\u064a\u0639: \u062f\u0648\u0631\u0629 \u062d\u064a\u0627\u0629 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0641\u0627\u0635\u064a\u0644 \u0645\u062e\u0637\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 – \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0627\u0644\u0644\u063a\u062a\u064a\u0646 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629\u060c \u0648 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u064e\u0648\u062f\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 TQM \u0641\u064a \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n
<\/p>\n
\u0648\u0627\u0633\u062a\u0639\u0631\u0636 \u0627\u0644\u0628\u0627\u0628 \u0627\u0644\u0631\u0627\u0628\u0639: \u062a\u0646\u0638\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0643\u0645\u0627 \u0635\u062f\u0631\u064e \u0639\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u062a\u0639\u0645\u064a\u0645 \u0631\u0642\u0645 742\/\u06351\u060c \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629 \u0639\u0644\u064a\u0647\u060c \u0643\u0645\u0627 \u062a\u0646\u0627\u0648\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n
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<\/p>\n
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