{"id":956,"date":"2024-02-20T12:52:43","date_gmt":"2024-02-20T12:52:43","guid":{"rendered":"https:\/\/saudiauditors.sa\/?page_id=956"},"modified":"2024-02-22T17:57:23","modified_gmt":"2024-02-22T17:57:23","slug":"services","status":"publish","type":"page","link":"https:\/\/saudiauditors.sa\/index.php\/ar\/services\/","title":{"rendered":"\u062e\u062f\u0645\u0627\u062a\u0646\u0627"},"content":{"rendered":"\t\t
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- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 <\/h4>

\u0644\u062f\u064a\u0646\u0627 \u0642\u0633\u0645 \u0645\u062e\u062a\u0635 \u0628\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0646 \u062d\u064a\u062b \u0648\u062c\u0648\u062f \u0641\u0631\u064a\u0642 \u0645\u0624\u0647\u0644 \u0645\u0646 \u0627\u0644\u0641\u0646\u064a\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0648\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0623\u0639\u0645\u0627\u0644 \u0646\u062f\u0628 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n

- \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u062e\u0631\u0649 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629<\/h4>

\u0646\u0642\u0648\u0645 \u0628\u062a\u0648\u0641\u064a\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u062d\u0633\u0628 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u0648\u0643\u0644 \u0625\u0644\u064a\u0646\u0627 \u0648\u0630\u0644\u0643 \u0648\u0641\u0642 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a IFRS,IFRS for SME's<\/h4>

\u0644\u062f\u0649 \u0641\u0631\u064a\u0642 \u0639\u0645\u0644\u0646\u0627 \u062e\u0628\u0631\u0629 \u0648\u0627\u0633\u0639\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0625\u0637\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0630\u0644\u0643 \u0628\u0623\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0641\u0636\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0643\u0627\u0641\u0629 \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u0628\u0645\u0627\u064a\u062a\u0633\u0642 \u0645\u0639\u0647\u0627 \u0645\u0646 \u0625\u0637\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0645\u0627\u0644\u064a \u0645\u0637\u0628\u0642 \u0645\u062d\u0644\u064a\u0627\u064b \u0623\u0648 \u062f\u0648\u0644\u064a\u0627\u064b \u0648\u0628\u062d\u0633\u0628 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0644\u0623\u0639\u0645\u0627\u0644 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSAS <\/h4>

\u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0641\u0646\u064a \u0645\u062e\u062a\u0635\u0635 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0630\u0644\u0643 \u0628\u0623\u062a\u0628\u0627\u0639 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0628\u062d\u0630\u0627\u0641\u064a\u0631\u0647\u0627 \u0648\u0627\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0626\u062f\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u062d\u062a\u0643\u0627\u0643 \u0628\u0635\u0648\u0631\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0643\u0645\u0627 \u064a\u0642\u0648\u0645 \u0641\u0631\u064a\u0642\u0646\u0627 \u0628\u062a\u0642\u062f\u064a\u0645 \u062d\u0644\u0648\u0644 \u062c\u0630\u0631\u064a\u0629 \u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0625\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0643\u0630\u0644\u0643 \u062a\u0646\u0641\u064a\u0630 \u0623\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0623\u0648 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u0644 \u0648\u0641\u0642 \u0622\u0644\u064a\u0629 \u0645\u062d\u0643\u0645\u0629 \u062a\u062d\u0642\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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<\/h4>

2- \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 <\/span><\/h2>

\u064a\u062f\u0639\u0645 \u0641\u0631\u064a\u0642 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u062a\u0645\u0631\u0633 \u0644\u062f\u064a\u0646\u0627 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0648\u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0645\u0639\u0642\u062f\u0629 \u0628\u0635\u0648\u0631\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u0633\u0647\u0644 \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u0645\u0634\u0647\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u062e\u0627\u0631\u062c\u0647\u0627 \u0648\u062a\u0642\u062f\u0645 \u0627\u0644\u062d\u0644\u0648\u0644 \u0628\u0634\u0643\u0644 \u062c\u0630\u0631\u064a \u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0636\u0631\u064a\u0628\u064a \u0622\u0645\u0646.<\/p>

\u00a0<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/h4>

\u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0645\u062a\u062e\u0635\u0635 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0643\u0644\u0627\u064b\u00a0 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0632\u0643\u0627\u0629 \u060c \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u060c \u0627\u0644\u0627\u0642\u0631\u0627\u0631\u0627\u062a \u0628\u0634\u0643\u0644 \u0631\u0628\u0639\u064a \u0623\u0648 \u0634\u0647\u0631\u064a \u0628\u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u060c \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0648\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0623\u0628\u0631\u0632 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0644\u0640 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0648\u0627\u0644\u0627\u0646\u0638\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0645\u064a\u0645 \u0627\u0644\u0635\u0627\u062f\u0631\u0629.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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<\/h4>

3- \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span><\/h2>

\u0641\u0631\u064a\u0642\u0646\u0627 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0642\u0627\u062f\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u062d\u064a\u0637\u0629 \u0628\u0647\u0627 \u0648\u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0627\u062e\u0630\u0647\u0627 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0628\u0634\u0643\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0645\u0639 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0635\u063a\u064a\u0631\u0629.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u062e\u062f\u0645\u0627\u062a \u0645\u0633\u0643 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/h4>

\u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0641\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u064a\u0646 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0639\u0627\u0644\u064a \u0645\u0646 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u00a0 \u0648\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0627\u0644\u0630\u064a \u0633\u0628\u0642 \u0644\u0647 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0641\u0644 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u060c \u0643\u0645\u0627 \u0644\u062f\u0649 \u0641\u0631\u064a\u0642\u0646\u0627 \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0648\u062a\u0623\u0633\u064a\u0633 \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0630\u064a \u064a\u062e\u062f\u0645 \u0637\u0628\u064a\u0639\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u0627\u0642\u0641\u0627\u0644\u0627\u062a \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0648\u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629 \u0644\u0623\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u062e\u062f\u0645\u0627\u062a \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/h4>

\u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0645\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0630\u064a \u064a\u0645\u0627\u0631\u0633\u0648\u0646 \u0628\u0634\u0643\u0644 \u0645\u062a\u062e\u0635\u0635 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0649 \u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0644\u0644\u0625\u0642\u0644\u064a\u0645 \u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u062e\u0628\u0631\u0627\u062a\u0647\u0645 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u060c \u0623\u064a\u0636\u0627 \u0646\u0642\u0648\u0645 \u0628\u0623\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0644\u0627\u0642\u0627\u062a\u0646\u0627 \u0627\u0644\u0648\u0627\u0633\u0639\u0629 \u0648\u062a\u0636\u0645\u064a\u0646\u0647\u0627 \u0641\u064a \u0645\u062c\u0627\u0644 \u062f\u0631\u0627\u0633\u0627\u062a\u0646\u0627 \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a\u0629 \u0648\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u063a\u064a\u0631\u0647\u0627.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 <\/h4>

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\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/h4>

\u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u062a\u062e\u0635\u0635 \u0628\u062a\u0623\u0633\u064a\u0633 \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0643\u0627\u0641\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0634\u0648\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u062a\u0636\u0645\u064a\u0646 \u0643\u0627\u0641\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0635\u0627\u062d\u0628\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u062a\u0623\u0633\u064a\u0633 \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644.<\/p><\/div><\/div>\n <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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