{"id":12436,"date":"2023-04-18T13:49:23","date_gmt":"2023-04-18T17:49:23","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&#038;p=12436"},"modified":"2023-04-28T00:56:37","modified_gmt":"2023-04-28T04:56:37","slug":"%d8%a7%d9%84%d8%a3%d9%85%d9%88%d8%b1-%d8%a7%d9%84%d9%85%d8%b9%d8%aa%d9%85%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d9%88%d8%a7%d9%81%d9%82%d8%a7%d8%aa-%d9%88%d8%a7%d9%84%d8%aa%d8%b9%d9%8a%d9%8a","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d8%a7%d9%84%d8%a3%d9%85%d9%88%d8%b1-%d8%a7%d9%84%d9%85%d8%b9%d8%aa%d9%85%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d9%88%d8%a7%d9%81%d9%82%d8%a7%d8%aa-%d9%88%d8%a7%d9%84%d8%aa%d8%b9%d9%8a%d9%8a\/","title":{"rendered":"\u00a0\u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u062a\u0639\u064a\u064a\u0646\u0627\u062a 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https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6369-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6369-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6369-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6369-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6369-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6369-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6369-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0639\u0631\u0636 \u0644\u062e\u0637\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2023-2028<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"11123\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-1024x683.jpg\" alt=\"\" class=\"wp-image-11123\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6366-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645 \u062c\u064a\u0646 \u0625\u0644 \u062f\u0648\u062f\u0627\u0631\u0648 \u064a\u0642\u062f\u0645 \u062e\u0637\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2023-2028<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"11108\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-1024x683.jpg\" alt=\"\" class=\"wp-image-11108\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6340-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0639\u0631\u0636 \u0644\u062e\u0637\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 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https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6320-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6320-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6320-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u062a\u0631\u0623\u0633\u062a \u0627\u0644\u0633\u064a\u062f\u0629 \u0645\u064a\u0634\u064a\u0644 \u0635\u0642\u0631 \u0648\u0627\u0644\u0633\u064a\u062f\u0629 \u0643\u0631\u064a\u0633\u062a\u064a \u0643\u0648\u0646\u0633\u064a\u0631\u0641 \u060c \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u060c \u0641\u0631\u064a\u0642 \u0639\u0645\u0644 \u062e\u0637\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629.<\/figcaption><\/figure>\n<\/figure>\n\n\n\n<p>\u0648\u0633\u064a\u0633\u0627\u0647\u0645 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062e\u0637\u0629 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0645\u0647\u0645\u062a\u0647\u0627 \u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0628\u0641\u0639\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629\u060c \u0648\u062a\u062d\u0641\u064a\u0632 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\u0627\u0644\u0645\u062e\u0637\u0637\u0629 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0648\u064a\u0634\u0631\u0641 \u0639\u0644\u0649 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0623\u0645\u0627\u0646\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0633\u064a\u062f\/ \u0647\u0631\u0628\u0631\u062a \u0628\u0627\u0648\u0645\u063a\u0627\u0631\u062a\u0646\u0631.\u00a0\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-1024x683.jpg\" alt=\"\" class=\"wp-image-11128\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6312-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0633\u064a\u062f \u0647\u0631\u0628\u0631\u062a \u0628\u0648\u0645\u063a\u0627\u0631\u062a\u0646\u0631<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0648\u0627\u0644\u0627\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0648\u0627\u0644\u0645\u062d\u062f\u062b\u0629<\/strong><\/strong><\/h2>\n\n\n\n<p>\u0648\u0627\u0641\u0642 \u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0644\u0649 12 \u062a\u0648\u062c\u064a\u0647\u0627\u064b \u0648\u0625\u0635\u062f\u0627\u0631\u0627\u064b \u0645\u0647\u0646\u064a\u0627\u064b \u062c\u062f\u064a\u062f\u0627\u064b \u0623\u0648 \u0645\u0646\u0642\u062d\u0627\u064b \u0644\u0625\u062f\u0631\u0627\u062c\u0647\u0627 \u0641\u064a <a href=\"https:\/\/www.issai.org\/professional-pronouncements\/\">\u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0648\u0627\u0644\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/a><\/p>\n\n\n\n<p>\u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0648\u0627\u0644\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u064a\u0647\u0627 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"11133\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-1024x683.jpg\" alt=\"\" class=\"wp-image-11133\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6098-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"11134\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-1024x683.jpg\" alt=\"\" class=\"wp-image-11134\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6095-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/figcaption><\/figure>\n<\/figure>\n\n\n\n<p>\u0644\u062c\u0646\u0629 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0623\u0648\u0644 (\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.issai.org\/pronouncements\/financial-audit-principles\/\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0631\u0642\u0645 200: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.issai.org\/pronouncements\/application-of-the-financial-audit-standards\/\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0631\u0642\u0645 2000: \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631<\/a> \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/pronouncements\/guidance-to-the-financial-auditing-standards\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 2900: \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0628\u0634\u0623\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/a> \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/pronouncements\/guidance-on-authorities-and-criteria-to-be-considered-while-examining-the-regularity-and-propriety-aspects-in-compliance-audit\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 4900: \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u064a\u0646 \u0623\u062e\u0630\u0647\u0627 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u062b\u0646\u0627\u0621 \u0641\u062d\u0635 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637 \u0641\u064a \u0631\u0642\u0627\u0628\u0629<\/a> \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-1024x683.jpg\" alt=\"\" class=\"wp-image-11143\" width=\"1024\" height=\"683\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6131-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0644\u062c\u0646\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a<\/figcaption><\/figure>\n\n\n\n<p>\u0644\u062c\u0646\u0629 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u062b\u0627\u0646\u064a (\u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.issai.org\/pronouncements\/issai-100-fundamental-principles-of-public-sector-auditing\/\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0631\u0642\u0645 100 (\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 36 \u0644\u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0631\u0642\u0645 150)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.issai.org\/pronouncements\/auditor-competence\/\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0631\u0642\u0645 150: \u0643\u0641\u0627\u0621\u0629<\/a> \u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/pronouncements\/guidance-on-the-development-of-competency-frameworks-for-auditors\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 1950: \u0645\u0628\u062f\u0623 \u062a\u0648\u062c\u064a\u0647\u064a \u0639\u0646 \u062a\u0637\u0648\u064a\u0631 \u0623\u0637\u0631 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/a><\/li>\n<\/ul>\n\n\n\n<p>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/pronouncements\/guidance-on-the-development-of-pathways-for-professional-development-of-auditors\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 1951: \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062d\u0648\u0644 \u062a\u0637\u0648\u064a\u0631 \u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a <\/a>\u0644\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-1024x683.jpg\" alt=\"\" class=\"wp-image-11148\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_6136-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0644\u062c\u0646\u0629 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629<\/figcaption><\/figure>\n\n\n\n<p>\u0644\u062c\u0646\u0629 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u062b\u0627\u0644\u062b (\u062a\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0639\u0631\u0641\u0629):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/pronouncements\/guidance-on-the-audit-of-public-debt\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 5250: \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645<\/a><\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/projects\/public-procurement-audit\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 5280: \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a \u0628\u0634\u0623\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0621<\/a> \u0627\u0644\u0639\u0645\u0648\u0645\u064a<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/pronouncements\/guid-5320\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 5320: \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062d\u0648\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0635\u062e\u0635\u0629<\/a><\/li>\n<\/ul>\n\n\n\n<p>\u0627\u0644\u0645\u0628\u062f\u0623 <a href=\"https:\/\/www.issai.org\/pronouncements\/guidance-on-auditing-disaster-management\/\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a \u0631\u0642\u0645 5330: \u062f\u0644\u064a\u0644 \u062a\u062f\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0643\u0648\u0627\u0631\u062b<\/a><\/p>\n\n\n\n<p>\u0639\u0644\u0627\u0648\u0629\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a\u0629\u060c \u0648\u0627\u0644\u0628\u062d\u0648\u062b\u060c \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u0648\u0636\u0639\u062a\u0647\u0627 \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0648\u0633\u064a\u062a\u0645 \u0625\u062f\u0631\u0627\u062c\u0647\u0627 \u0641\u064a <a href=\"https:\/\/www.intosaicommunity.net\/\">\u0628\u0648\u0627\u0628\u0629 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/a> \u0648\u0634\u0645\u0644\u062a \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062a\u064a \u0633\u0627\u0647\u0645\u062a \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629\u060c \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0626\u064a\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c\u064a\u0629\u060c \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u063a\u0633\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u060c \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0645\u062c\u0644\u0633\u0647\u0627 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0648\u0644\u062c\u0627\u0646 \u0623\u0647\u062f\u0627\u0641\u0647\u0627<\/strong><\/strong><\/h2>\n\n\n\n<p>\u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0646\u0643\u0648\u0633\u0627\u064a\u060c \u0623\u0642\u0631\u064e\u0651 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0630\u064a \u0623\u0646\u062c\u0632\u0647 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u0627\u0646\u062a\u0647\u062a \u0648\u0644\u0627\u064a\u062a\u0647\u0645 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u0629\u060c \u0648\u0631\u062d\u064e\u0651\u0628 \u0628\u0627\u0644\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0642\u064a\u0627\u062f\u064a\u0629.&nbsp;<\/p>\n\n\n\n<p>\u0648\u062c\u0631\u0649 \u062a\u0631\u0634\u064a\u062d \u0627\u0644\u062c\u0647\u0627\u0632\u064a\u0646 \u0627\u0644\u0623\u0639\u0644\u064a\u064a\u0646 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062c\u0627\u0645\u0627\u064a\u0643\u0627 \u0648\u0627\u0644\u0625\u0643\u0648\u0627\u062f\u0648\u0631 \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u064a\u0647\u0645\u0627 \u0644\u064a\u0643\u0648\u0646\u0627 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2022 \u06482024.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-3 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"11153\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-1024x683.jpg\" alt=\"\" class=\"wp-image-11153\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8487-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u062c\u0627\u0645\u0627\u064a\u0643\u0627<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"11159\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-1024x683.jpg\" alt=\"\" class=\"wp-image-11159\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8490-1-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0643\u0648\u0627\u062f\u0648\u0631<\/figcaption><\/figure>\n<\/figure>\n\n\n\n<p>\u0648\u062c\u0631\u0649 \u062a\u0639\u064a\u064a\u0646 \u0648\u0625\u0639\u0627\u062f\u0629 \u062a\u0639\u064a\u064a\u0646 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0643\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0648\u0633\u064a\u0634\u063a\u0644 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a \u0645\u0646\u0635\u0628 \u0627\u0644\u0646\u0627\u0626\u0628 \u0627\u0644\u0623\u0648\u0644 \u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u060c \u0628\u0645\u0627 \u0623\u0646\u0647 \u0633\u064a\u0633\u062a\u0636\u064a\u0641 \u0627\u0644\u0625\u0646\u0643\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0642\u0628\u0644 \u0641\u064a \u0639\u0627\u0645 2025.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-1024x683.jpg\" alt=\"\" class=\"wp-image-11164\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-1024x683.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-300x200.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-768x512.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-1536x1024.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-2048x1365.jpg 2048w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-660x440.jpg 660w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-1320x880.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-193x128.jpg 193w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-310x206.jpg 310w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_8519-467x310.jpg 467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0647\u064a\u0626\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (ASA) \u0641\u064a \u0645\u0635\u0631<\/figcaption><\/figure>\n\n\n\n<p>\u0648\u0628\u0639\u062f \u0633\u062a\u0629 \u0623\u0639\u0648\u0627\u0645 \u0645\u0646 \u062a\u0648\u0644\u064a \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644 \u0631\u0626\u0627\u0633\u0629 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0627\u0646\u062a\u0642\u0644\u062a \u0631\u0626\u0627\u0633\u062a\u0647\u0627 \u0625\u0644\u0649 \u062f\u064a\u0648\u0627\u0646 \u0645\u0631\u0627\u062c\u0639\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a. \u0648\u0633\u064a\u0634\u063a\u0644 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646\u0635\u0628 \u0646\u0627\u0626\u0628 \u0631\u0626\u064a\u0633 \u0627\u0644\u0644\u062c\u0646\u0629\u060c \u0648\u0647\u0648 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u064a\u0636\u0637\u0644\u0639 \u0628\u0647 \u0633\u0627\u0628\u0642\u0627\u064b.<\/p>\n\n\n\n<p>\u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0639\u064a\u064e\u0651\u0646\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0645\u062b\u0644\u064a\u0646 \u062c\u062f\u062f\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a. \u0648\u0633\u064a\u062a\u0648\u0644\u0649 \u062f\u064a\u0648\u0627\u0646 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