{"id":2073,"date":"2023-09-07T07:09:56","date_gmt":"2023-09-07T07:09:56","guid":{"rendered":"https:\/\/amcauae.com\/the-role-of-external-auditors-in-financial-compliance\/"},"modified":"2023-09-26T21:26:34","modified_gmt":"2023-09-26T21:26:34","slug":"%d8%af%d9%88%d8%b1-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82%d9%8a%d9%86-%d8%a7%d9%84%d8%ae%d8%a7%d8%b1%d8%ac%d9%8a%d9%8a%d9%86-%d9%81%d9%8a-%d8%b6%d9%85%d8%a7%d9%86-%d8%a7%d9%84%d8%a5%d9%85%d8%aa%d8%ab","status":"publish","type":"post","link":"https:\/\/amcauae.com\/ar\/%d8%af%d9%88%d8%b1-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82%d9%8a%d9%86-%d8%a7%d9%84%d8%ae%d8%a7%d8%b1%d8%ac%d9%8a%d9%8a%d9%86-%d9%81%d9%8a-%d8%b6%d9%85%d8%a7%d9%86-%d8%a7%d9%84%d8%a5%d9%85%d8%aa%d8%ab\/","title":{"rendered":"\u062f\u0648\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u0625\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a"},"content":{"rendered":"\r\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/5-2.jpg\" alt=\"\" class=\"wp-image-197\" width=\"793\" height=\"397\" srcset=\"https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/5-2.jpg 793w, https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/5-2-300x150.jpg 300w, https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/5-2-768x384.jpg 768w\" sizes=\"(max-width: 793px) 100vw, 793px\" \/>\r\n<p><strong>\u062f\u0648\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/p>\r\n<p>\u0625\u0646 \u062f\u0648\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a 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\u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u062a\u0639\u0645\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629 \u0641\u064a \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0648\u0623\u0633\u0627\u0644\u064a\u0628 \u0648\u0641\u0648\u0627\u0626\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u060c \u0648\u062a\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\r\n<p><strong>\u0623\u0647\u0645\u064a\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a<\/strong><\/p>\r\n<p>\u0625\u0646 \u062f\u0648\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u064a\u062d\u0645\u0644 \u0623\u0647\u0645\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0644\u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629. \u0647\u0645:<\/p>\r\n<ul>\r\n<li><strong>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>: \u0641\u0647\u064a \u062a\u0648\u0641\u0631 \u062a\u0642\u064a\u064a\u0645\u0627\u064b \u0645\u0633\u062a\u0642\u0644\u0627\u064b \u0648\u0645\u0648\u0636\u0648\u0639\u064a\u0627\u064b \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/li>\r\n<li><strong>\u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644:<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0635\u0627\u0631\u0645\u060c \u064a\u0645\u0643\u0646\u0647\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0623\u0648 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 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data-src=\"https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/6-2.jpg\" alt=\"\" class=\"wp-image-198 lazyload\" width=\"793\" height=\"476\" data-srcset=\"https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/6-2.jpg 793w, https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/6-2-300x180.jpg 300w, https:\/\/amcauae.com\/wp-content\/uploads\/2023\/09\/6-2-768x461.jpg 768w\" data-sizes=\"(max-width: 793px) 100vw, 793px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 793px; --smush-placeholder-aspect-ratio: 793\/476;\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u0643\u064a\u0641 \u064a\u0636\u0645\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0648\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/p>\r\n<p>\u064a\u0633\u062a\u062e\u062f\u0645 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\u0648\u062a\u0634\u0645\u0644 \u0647\u0630\u0647:<\/p>\r\n<ul>\r\n<li><strong>\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/strong>: \u0625\u062c\u0631\u0627\u0621 \u0641\u062d\u0635 \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u062a\u0641\u0635\u064a\u0644\u064a \u0644\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062f\u0642\u0629 \u0648\u0627\u0643\u062a\u0645\u0627\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\r\n<li><strong>\u062a\u0642\u0646\u064a\u0627\u062a \u0623\u062e\u0630 \u0627\u0644\u0639\u064a\u0646\u0627\u062a<\/strong>: \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0623\u062e\u0630 \u0627\u0644\u0639\u064a\u0646\u0627\u062a \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0639\u064a\u0646\u0629 \u062a\u0645\u062b\u064a\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0635\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0636\u0645\u0627\u0646 \u0645\u0639\u0642\u0648\u0644 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0633\u0643\u0627\u0646.<\/li>\r\n<li><strong>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629<\/strong>: \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0648\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0623\u0648 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0634\u0627\u0630\u0629 \u0623\u0648 \u0639\u062f\u0645 \u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0645\u0646 \u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0645\u0639\u0642\u0648\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\r\n<\/ul>\r\n<p><strong>\u0641\u0648\u0627\u0626\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a<\/strong><\/p>\r\n<p>\u064a\u0648\u0641\u0631 \u062f\u0648\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u0648\u0627\u0626\u062f \u0639\u062f\u064a\u062f\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p>\r\n<ol>\r\n<li><strong>\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u0642\u0644:<\/strong> \u064a\u0642\u062f\u0645 \u062a\u0642\u064a\u064a\u0645\u064b\u0627 \u0645\u0648\u0636\u0648\u0639\u064a\u064b\u0627 \u0648\u0645\u0633\u062a\u0642\u0644\u064b\u0627 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647\u0627 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u062a\u0647\u0627.<\/li>\r\n<li><strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d:<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u062a\u0633\u0627\u0639\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/li>\r\n<li><strong>\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0645\u062e\u0627\u0637\u0631:<\/strong> \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0646\u0642\u0627\u0637 \u0627\u0644\u0636\u0639\u0641 \u0641\u064a \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0628\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0639\u0632\u064a\u0632 \u0628\u064a\u0626\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627.<\/li>\r\n<\/ol>\r\n<p><strong>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\r\n<p>\u0648\u0647\u0648 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u064b\u0627 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a. \u064a\u062a\u0636\u0645\u0646 \u0641\u062d\u0635\u064b\u0627 \u0634\u0627\u0645\u0644\u0627\u064b \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062f\u0642\u062a\u0647\u0627 \u0648\u0627\u0643\u062a\u0645\u0627\u0644\u0647\u0627 \u0648\u0627\u0645\u062a\u062b\u0627\u0644\u0647\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\r\n<p><strong>\u062f\u0648\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a: \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646<\/strong><\/p>\r\n<p>\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a 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\u0648\u062b\u0642\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/p>\r\n<p><strong>\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/p>\r\n<p>\u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0648\u0646 \u0636\u0645\u0646 \u0625\u0637\u0627\u0631 \u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS) \u0648\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u064b\u0627 (GAAP). \u0648\u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647\u0630\u0647 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0648\u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\r\n<p><strong>\u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u062d\u0627\u0633\u0645 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/p>\r\n<p>\u064a\u0644\u0639\u0628 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0648\u0646 \u062f\u0648\u0631\u064b\u0627 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\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a.<\/li>\r\n<li><strong>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0627\u0644\u0633\u0645\u0639\u0629:<\/strong> \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0633\u0645\u0639\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u062c\u0630\u0628 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/li>\r\n<\/ul>\r\n<p><strong>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0644\u062f\u064a\u0643 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