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
ãäÐ /02-10-2013, 12:00 PM
ÇáãÕØáÍÇÊ ÇáÑÞÇÈ*É 6
ÇáÚÑÖ ÇáÚÇÏí
