ÇáãÕØáÍÇÊ ÇáÑÞÇÈíÉ 6
ÇáãÕØáÍÇÊ ÇáÑÞÇÈ*É æÇáãÇá*É
( ÇáÞÇÆãÉ ÑÞã ( 8 - 1 ÇáãÚÇ**Ñ ÇáãÍÇÓÈ*É: Accounting Standards Norms Comptables ãÌãæÚÉ ÇáÇÓÓ æÇáÞæÇÚÏ ÇáãÊÝÞ Úá*åÇ ãä ÞÈá ÇáãäÙãÇÊ ÇáãÍÇÓÈ*É Çáãåä*É . Çæ Ç*É å*ÆÇÊ ÇÎÑì ÐÇÊ ÇÎÊÕÇÕ ÚäÏ ÅÚÏÇÏ æÊÞÏ*ã ÇáÈ*ÇäÇÊ ÇáãÍÇÓÈ*É æÇÓÇá*È ãÚÇáÌÊåÇ. -2 ÊÍá*á ÇáÞæÇÆã ÇáãÇá*É: Analysis of Statements Analyse des états financils ãÌãæÚÉ ÇÎÊÈÇÑÇÊ ÊåÏÝì Çáì ÊÍÏ*Ï ÇáÚáÇãÇÊ È*ä ãÎÊáÝ ÇÑÕÏÉ ÇáÞæÇÆã ÇáãÇá*É Çæ ÇáÊÛ*ÑÇÊ Ý*åÇ ÈÛÑÖ ÇáæÝæÞ ÇáÞæÉ æÇáÖÚÝ ááãÑßÒ ÇáãÇáì ááãäÔÃÉ . -3 ãäåÌ ÇáãÑÇÌÚÉ: Audit Approach Méthode, stratégic de vé acation, de révision, de contole ÈÑäÇãÌ *ÚÊãÏ Úáì ãÌãæÚÉ ãä ÇáÇÓÇá*È æÇáÇÌÑÇÁÇÊ *ÍÏÏå ÇáãÑÇäÌÚ áÇÏÇÁ ãåãÊå Ýì ÖæÁ ãÇ ÊÌãÚ áÏ*å ãä æÈÇáÇÎÕ ãÇ *ÊÚáÞ ÈäÊÇÆÌ ÇäÙãÉ ÇáÑÞÇÈÉ ÇáÏÇÎá*É ÈÞÕÏ ÊÍÞ*Þ åÏÝ ÇáãÑÇÌÚÉ . -4 åÏÝ ÇáãÑÇÌÚÉ: Audit Objecive Objecif de la vérification de révision de l'audit ÑÃì Ýä* ãÍÇ*Ï *ÚÈÑ Úä ãÏì ÕÏÞ æãæÖæÚ*É ÇáÈ*ÇäÇÊ æÇáÞæÇÆã ãÍá ÇáãÑÇÌÚÉ . -5 ÇáãÑÇÌÚÉ : ÇáÔÇãáÉ áÈ*ÇäÇÊ äÙã ÇáÍÇÓæÈ: Audit of Computer System Data Integrity Contôle, vérification de l'intégrité des données du systéme informatique ÇáÑÞÇÈÉ ÊãÇÑÓ Úáì ÈÑÇãÌ æÈ*ÇäÇÊ ÇáÍÇÓæÈ ÈÞÕÏ ÇáÊÃßÏ ãä ÓáÇãÉ æãáÇÆãÉ ÇáÈ*ÇäÇÊ ÇáãÏÎáÉ æãÚÇáÌÊåÇ æãÏì ãÎÑÌÇÊåÇ . -6 ÑÞÇÈÉ Çãä äÙÇã ÇáÍÇÓæÈ: Of Computer System Security Contôle, verification de la sécurit du systéme informatique ãÌãæÚÉ ÇÌÑÇÁÇÊ ÊåÏÝ Çáì ÇáÊÃßÏ ãä ÞæÉ ÇäÙãÉ ÖÈØ ÇáÍÇÓæÈ áÍãÇ*É ÇáÈÑÇãÌ æÇáÈ*ÇäÇÊ ÇáãÍæÓÈÉ ÖÏ ÇáÓÑÞÉ æÇáÖ*ÇÚ æÇáÇÊáÇÝ æÇáÇÖÑÇÑ ÇáãÇÏ*É Çæ ÇáÇÓÊÛáÇá æÇáÏÎæá Û*Ñ ÇáãÑÎÕ æÓæÁ ÇáÇÓÊÚãÇá . -7 ÝÍÕ ÇáÇáÊÒÇã (ÇáãØÇÈÞÉ): Compliance Testing Test de conformité ÇÎÊÈÇÑÇÊ *Êã ÇáÞ*Çã ÈåÇ ÈåÏÝ ÊÞ**ã ÏÑÌÉ ßÝÇÁÉ æÝÚÇá*É äÙã ÇáÑÞÇÈÉ ÇáÏÇÎá*É ÇáãÚãæá áåÇ Ýì ÇáãäÔÃÉ . -8 ÍæÓÈÉ ÇáäÙÇã ÇáãÍÇÓÈì: Computerized Accounting system Système comptable informatisé ãÚÇáÌÉ ÇáÈ*ÇäÇÊ ÇáãÍÇÓÈ*É Úä ØÑ*Þ ÇáÍÇÓæÈ . -9 ÊßáÝÉ ÎÏãÉ ÇáÏ*ä: Debt Service Cost Coât du service de la dette *ãÉ ÇáÇáÊÒÇãÇÊ ÇáãÊÑÊÈÉ Úáì ÇáÇÞÊÑÇÖ . -10 ãÍÇÓÈÉ ÐÇÊ Þ*Ï ãÒÏæÌ: Double-Entry Accounting Comptabilitéen partic double ØÑ*ÞÉ Êãßä ãä ÊÓÌ*á ÇáÚãá*ÇÊ ÇáÍÓÇÈ*É Ýì ÍÓÇÈ*ä ÇÍÏåãÇ ÏÇÆä æÇáÂÎÑ ãÏ*ä (ÊÓÌ*á ÇáÚãá*ÇÊ ÇáÍÓÇÈ*É ÈØÑ*ÞÉ ÊÍÞÞ ÇáÊæÇÒä ÇáãÇáì). -11 ÑÞÇÈÉ ÇáÈ*ÆÉ: Environmental Audi Contôle environnemenatal ÇÍÏì ÇäæÇÚ ÇáÑÞÇÈÉ ÇáÊì *Êã ãä ÎáÇáåÇ ÇáÊÍÞÞ ãä ãÏì ÊØÈ*Þ äÕæÕ ÇáÊÔÑ*ÚÇÊ ÇáÈ*Æ*É ÇáãÚãæá ÈåÇ . æäÙÇã ÇÏÇÑÉ ÇáÈ*ÆÉ æãÚÇ**Ñ ÇáÊÏÞ*Þ ÇáÎÇÕÉ ÈåÇ. æ*Ôãá Ðáß ÇáãÌÇáÇÊ ÇáãÇá*É æÇáãØÇÈÞÉ æÊÞ**ã ÇáÇÏÇÁ æÕæáÇ ááÊÃßÏ ãä ÊØÈ*Þ ÇáÎØØ æÇáÓ*ÇÓÇÊ æÊÍÞ*Þ áÇåÏÇÝ ÇáÈ*Æ*É. -12 ÊÛ*Ñ ãÚÏá ÇáÕÑÝ: Exchange rate Fluctuations Fluetnation des taux de change ÊÛ*Ñ ÇáÞ*ãÉ ÇáÊÈÇÏá*É ááÚãáÉ ÇáãÍá*É ãÞÇÑäÉ ÈÇáÚãáÇÊ ÇáÇÌäÈ*É . -13 ÚÑÖ äÒ*å: Fair Presentation Présentation fidèle des coraptes ÇÈÑÇÒ ÇáÞæÇÆã ÇáãÇá*É ááæÖÚ*É ÇáãÇá*É ÇáÍÞ*Þ*É ááãäÔÃÉ æäÊÇÆÌ äÔÇØåÇ æßá ÊÛ*Ñ Ý*åÇ ÈÕÝÉ ÕÇÏÞÉ æÇä ÊÚßÓ ÇáÚãá*ÇÊ ÇáäÇÊÌÉ Úä ãÚÇãáÇÊåÇ æÇäÚßÇÓÇÊ ÇáæÞÇÆÚ ÇáãÑÊÈØÉ ÈÇäÔØÊåÇ . -14 ãÌÇáÇÊ ÇáÚãá: Fields Work Domains de vérification de révision ãÌãæÚÉ ÇáÇåÏÇÝ æÇáãæÇÖ*Ú ÇáÊì ÊÓÊÞØÈ ÇåÊãÇã Úãá ÇáãÑÇÌÚ ÎáÇá ÝÊÑÉ Òãä*É ãÚ*äÉ |
ÇáÓÇÚÉ ÇáÂä 07:06 PM |
Powered by vBulletin® Copyright ©2000 - 2024, Jelsoft Enterprises Ltd. TranZ By
Almuhajir