ÇáãÕØáÍÇÊ ÇáÑÞÇÈ*É
ÇáÞÇÆãÉ ÇáÎÇãÓÉ
ÇáÕÇÏÑÉ Úä ÇáãÌãæÚÉ ÇáÚÑÈ*É ááÃÌåÒÉ
ÇáÚá*Ç ÇáÑÞÇÈÉ ÇáãÇá*É æÇáãÍÇÓÈÉ
Audit Team / Equipe d’audit
: -1 ÝÑ*Þ ÑÞÇÈÉ ãÇá*É
"
ãÌãæÚÉ ãä ÇáãÑÇÞÈ*ä ÇáãÇá**ä ÊÞæã ÈÃÏÇÁ Úãá ÑÞÇÈ* ÈãæÌÈ ÎØÉ Úãá" .
Balance Sheet / Bilan
: " -2 ã*ÒÇä*É ÎÊÇã*É "Úãæã*É
"
ÞÇÆãÉ ãÇá*É ãÊæÇÒäÉ ÊÈ*ä ÇáãÑßÒ ÇáãÇá* ááãäÔÃÉ Ý* ÊÇÑ*Î ãÚ*ä æÊÔãá ÇáÃÕæá
"
ÇáãæÌæÏÇÊ" æÇáÇáÊÒÇãÇÊ (ÇáÎÕæã) .
Budget / Budget :
-3 ãæÇÒäÉ ÊÞÏ*Ñ*É
”
ÎØÉ ãÇá*É áÝÊÑÉ ãÍÏÏÉ ÊÊÖãä ÊÞÏ*ÑÇÊ áßá ãä ÇáãæÇÑÏ æÇáÇÓÊÎÏÇãÇÊ ÊÓÊÚãáåÇ
ÇáÅÏÇÑÉ ÈÚÏ ÇÚÊãÇÏåÇ áÃÛÑÇÖ ÇáÊÎØ*Ø æÇáÑÞÇÈÉ" .
Bad Debts / créances irrécouvrables
: -4 Ï*æä ãÚÏæãÉ
"
ãÈÇáÛ ãÇá*É ãÓÌáÉ Ý* ÇáÍÓÇÈÇÊ ÇáãÏ*äÉ æÇáÊ* áÇ *ãßä ÊÍÕ*áåÇ ÑÛã ÇÊÎÇÐ ßá
ÇáÅÌÑÇÁÇÊ ÇáÞÇäæä*É ÈÔÃäåÇ" .
Bonds / Bons
: -5 ÓäÏÇÊ
"
ÃæÑÇÞ ãÇá*É ÊãËá ÞÑÖÇ ÊÊÚåÏ ÈãæÌÈåÇ ÇáÌåÉ ÇáãÞÊÑÖÉ ÈÓÏÇÏ Þ*ãÊåÇ Ý* ÊæÇÑ*Î
ãÚ*äÉ ãÞÇÈá ÝÇÆÏÉ ãÍÏæÏÉ" .
Break-even Point / Secuil de rentabilité
: -6 äÞØÉ ÇáÊÚÇÏá
"
ÍÌã ÇáãÈ*ÚÇÊ ÇáÐ* ÊÊÓÇæì ÚäÏå ÇáÅ*ÑÇÏÇÊ æÇáãÕÑæÝÇÊ" .
Contract Audit / Audit des contrast
: -7 ÑÞÇÈÉ ÚÞæÏ
ÇáÊÍÞÞ ãä ÓáÇãÉ ÇäÊÙÇã*É ÈäæÏ ÇáÚÞÏ æÝÞÇ ááÊÔÑ*ÚÇÊ ÇáäÇÝÐÉ áÇáÊÒÇã ÇáÊÚÇÞÏ*ä ÈÔÑæØ
ÇáÚÞÏ
.
Capital Expenditures / Dépenses en Capital
: -8 äÝÞÇÊ ÑÃÓãÇá*É
"
ÃãæÇá ÊÕÑÝ Ý* ÓÈ*á ÇáÍÕæá Úáì ÃÕæá ËÇÈÊÉ"
Cash Account Basis / Systéme de gestion
: -9 ÇáÃÓÇÓ ÇáäÞÏ*
"
ÞÇÚÏÉ ãÍÇÓÈ*É *Êã Úáì ÃÓÇÓåÇ ÊÓÌ*á Å*ÑÇÏÇÊ æÇáãÕÑæÝÇÊ ÇáÊ* Êã ÞÈÖåÇ Ãæ
ÏÝÚåÇ ÝÚáÇ ÈÛÖ ÇáäÙÑ Úä ÇáãÏÉ ÇáãÇá*É ÇáÊ* ÊÎÕåÇ" .
Cost Accounting / Comptabilité analytique :
-10 ãÍÇÓÈÉ ÇáÊßÇá*Ý
"
ÃÍÏ ÝÑæÚ ÇáãÍÇÓÈÉ ÍÊì *Úä* ÈÊÍÏ*Ï ÊßáÝÉ ÇáãäÊÌÇÊ æÇáÎÏãÇÊ" .
Capital Profits / Plus-Value en Capital
: -11 ÃÑÈÇÍ ÑÃÓãÇá*É
"
ÃÑÈÇÍ äÇÊÌÉ Úä È*Ú Çáßá ÈÃßËÑ ãä Þ*ãÊå ÇáÏÝÊÑ*É"
Contingent Liabilities / Dettes éventuells
: -12 ãØáæÈÇÊ ÇáÎÕæã ãÍÊãáÉ
"
ÃÚÈÇÁ ãÇá*É Û*Ñ ãÄßÏÉ ãÓÊÍÞÉ ááÛ*Ñ Úáì ãäÔÃÉ ãä ÇáÕÚÈ ÊÍÏ*Ï Þ*ãÊåÇ ÚäÏ
ÅÚÏÇÏ Çáã*ÒÇä*É" .
Creditors / Créanciers
: -13 ÏÇÆäæä
"
ÌåÇÊ ÊÞÏã ááãäÔÃÉ ÓáÚÇ æÎÏãÇÊ ãÞÇÈá ãÈÇáÛ ãÇá*É ãÚ*äÉ ÊáÊÒã ÈåÇ ÇáãäÔÃÉ æÊÓÏÏ
Ý* æÞÊ áÇÍÞ" .
Capital Formation / Formation du Capital
: -14 ÇáÊßæ*ä ÇáÑÃÓãÇá*
"
Þ*ãÉ ÇáÅÖÇÝÇÊ ÇáÊ* ÊÊã Úáì ÇáÃÕæá ÈÇÓÊËäÇÁ ÔÑÇÁ ÇáÃÑÖ æÞ*ãÉ ÇáÃÕæá
ÇáÞÇÆãÉ ÇáÞÏ*ãÉ æÇáÒ*ÇÏÉ Ý* Þ*ãÉ ÇáãÎÒæä" .
Compliance Audit / Contrôle
ãäÐ /02-10-2013, 11:30 AM
ÇáãÕØáÍÇÊ ÇáÑÞÇÈ*É 3
ÇáÚÑÖ ÇáÚÇÏí
