{"id":7686,"date":"2025-04-22T19:59:24","date_gmt":"2025-04-22T19:59:24","guid":{"rendered":"https:\/\/marzoukauditaccounting.com\/?page_id=7686"},"modified":"2025-04-28T02:54:08","modified_gmt":"2025-04-28T02:54:08","slug":"ca1","status":"publish","type":"page","link":"https:\/\/marzoukauditaccounting.com\/ar\/ca1\/","title":{"rendered":"\u0627\u0644\u0643\u0648\u0631\u0633 \u0627\u0644\u0645\u062f\u0641\u0648\u0639"},"content":{"rendered":"\t\t
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\u062f\u0648\u0631\u0629 \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a<\/h1>

\u0645\u0627 \u0627\u0644\u0630\u064a \u0633\u0646\u063a\u0637\u064a\u0647\u061f<\/strong>
\u0633\u0646\u0631\u0643\u0632 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0641\u0631\u064a\u0642 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a.<\/p>

\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629: \u0634\u0631\u0643\u0627\u0621 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u0648 \u0645\u062f\u0631\u0627\u0626\u0647\u0627 \u0623\u0648 \u0643\u0628\u0627\u0631 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0648\u0627\u0633\u0639\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/strong><\/p>

\u062a\u0646\u0642\u0633\u0645 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0625\u0644\u0649 8 \u0645\u0631\u0627\u062d\u0644:<\/strong>
1- \u0644\u0645\u062d\u0629 \u0639\u0627\u0645\u0629 \u0639\u0646 \u0627\u0644\u062f\u0648\u0631\u0629<\/strong><\/p>

\u062a\u0648\u0636\u062d \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0631\u0629 \u0648\u0623\u0647\u062f\u0627\u0641\u0647\u0627<\/p>

2- \u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a<\/strong><\/p>

\u062a\u063a\u0637\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:
1- \u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 (ISA)
2- \u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 (IFRS)
3- \u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u0645\u0639\u064a\u0627\u0631 ISA 600 “\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 – \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0639\u0645\u0644 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a)”
4- \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0645\u0639\u064a\u0627\u0631 ISA 600
5- \u0645\u0627 \u0647\u0648 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a\u061f
6- \u0645\u0627 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0628\u0627\u0644\u0645\u0643\u0648\u0646 \u0644\u0623\u063a\u0631\u0627\u0636 \u0645\u0639\u064a\u0627\u0631 ISA 600\u061f
\u0667- \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
\u0668- \u0645\u0624\u0634\u0631\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629
\u0669- \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0623\u062e\u0631\u0649 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629
\u0661\u0660- \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642
\u0661\u0661- \u0645\u0631\u0627\u062d\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 (\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629)<\/p>

\u0633\u064a\u064f\u0642\u0633\u0651\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0625\u0644\u0649 \u0668 \u0645\u0631\u0627\u062d\u0644:<\/strong>
\u0663- \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0661: \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629<\/strong>
\u0627\u0644\u062a\u064a \u0633\u062a\u063a\u0637\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u0629: \u0661. \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629
\u0662. \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0628\u0648\u0644 \u0648\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629
\u0663. \u0648\u0636\u0639 \u0634\u0631\u0648\u0637 \u0645\u0634\u0627\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629<\/p>

\u0664- \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0662: \u0641\u0647\u0645 \u0648\u062a\u062e\u0637\u064a\u0637 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0639\u0644\u0645<\/strong>
\u0627\u0644\u062a\u064a \u0633\u062a\u063a\u0637\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u0629: \u0661. \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u062e\u0637\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629
\u0662. \u0641\u0647\u0645 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0628\u064a\u0626\u062a\u0647\u0627 \u0648\u0625\u0637\u0627\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647
\u0663. \u0641\u0647\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629
\u0664. \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0644\u0645\u0643\u0648\u0646
\u0665. \u062a\u062d\u062f\u064a\u062f \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0647\u0645\u0629\u060c \u0648\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0648 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a
6. \u062a\u062d\u062f\u064a\u062f \u0648\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 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 ABCOTD
7. \u062a\u0635\u0645\u064a\u0645 \u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u064f\u0642\u064a\u0651\u0645\u0629 \u0644\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629
8. \u0641\u0647\u0645 \u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
9. \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
10. \u0625\u0639\u062f\u0627\u062f \u0645\u0630\u0643\u0631\u0629 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/p>

5 – \u0627\u0644\u0645\u0631\u062d\u0644\u0629 3: \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645<\/strong>
\u0627\u0644\u062a\u064a \u0633\u062a\u063a\u0637\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:
1- \u062a\u0646\u0641\u064a\u0630 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0643\u0645\u0627 \u0647\u0648 \u0645\u062e\u0637\u0637 \u0644\u0647\u0627
\u0623. \u062a\u062d\u062f\u064a\u062f \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0639\u0645\u0644 \u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
\u0628. \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062d\u0632\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u0646 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
\u062c. \u062a\u0648\u062b\u064a\u0642 \u0639\u0645\u0644 \u0641\u0631\u064a\u0642 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u064f\u0646\u062c\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
\u062f. \u0627\u062e\u062a\u0628\u0627\u0631 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u0648\u062d\u064a\u062f
2. \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
3. \u062a\u0642\u064a\u064a\u0645 \u0645\u0627 \u0625\u0630\u0627 \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u062f\u0644\u0629 \u062a\u062f\u0642\u064a\u0642 \u0643\u0627\u0641\u064a\u0629 \u0648\u0645\u0646\u0627\u0633\u0628\u0629<\/p>

6 – \u0627\u0644\u0645\u0631\u062d\u0644\u0629 4: \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631<\/strong>
\u0627\u0644\u062a\u064a \u0633\u062a\u063a\u0637\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:
1. \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0644\u0643\u0644 \u0645\u0646 \u0641\u0631\u064a\u0642 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a
2. \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u0637\u0627\u0628 \u062a\u0645\u062b\u064a\u0644 \u0645\u0643\u062a\u0648\u0628
3. \u0625\u0639\u062f\u0627\u062f \u0645\u0644\u062e\u0635 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0630\u0643\u0631\u0629
4. \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u062c\u0648\u062f\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645
5. \u0625\u0628\u062f\u0627\u0621 \u0627\u0644\u0631\u0623\u064a \u0648\u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u0628\u0634\u0623\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629
6. \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629<\/p>

7- \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629: \u0642\u0636\u0627\u064a\u0627 \u0645\u062d\u062f\u062f\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0645\u0627\u0639\u064a<\/strong>
\u0627\u0644\u062a\u064a \u0633\u062a\u063a\u0637\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:
1- \u0646\u0647\u0627\u064a\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0632\u0627\u0645\u0646\u0629\u061b
2- \u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0633\u0642\u0629\u061b
3- \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u0631\u0639\u064a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u0631\u0635\u062f\u0629.
4- \u0645\u0633\u0627\u0626\u0644 \u0623\u062e\u0631\u0649<\/p>

8- \u062a\u0642\u064a\u064a\u0645 \u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0645\u0627\u0639\u064a<\/strong>
\u0628\u0639\u062f \u0625\u0643\u0645\u0627\u0644 \u062f\u0648\u0631\u0629 “\u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0645\u0627\u0639\u064a”\u060c \u0633\u064a\u064f\u0637\u0644\u0628 \u0645\u0646\u0643 \u0627\u062c\u062a\u064a\u0627\u0632 \u062a\u0642\u064a\u064a\u0645 \u064a\u062a\u0643\u0648\u0646 \u0645\u0646 10 \u0623\u0633\u0626\u0644\u0629.
\u064a\u062c\u0628 \u0623\u0646 \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 70% \u0623\u0648 \u0623\u0643\u062b\u0631 \u0644\u0644\u0646\u062c\u0627\u062d. \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0646\u062a\u064a\u062c\u062a\u0643 \u0623\u0642\u0644 \u0645\u0646 70%\u060c \u0633\u064a\u064f\u0637\u0644\u0628 \u0645\u0646\u0643 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0642\u064a\u064a\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

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