Professional Documents
Culture Documents
مراجعة الحسابات بين المعايير العامة والمعايير الدولية محي الدين محمود عمر PDF
مراجعة الحسابات بين المعايير العامة والمعايير الدولية محي الدين محمود عمر PDF
2
AUDIT
3AUDIRE
4
1
.2
3
1 4
1
2
Audire
3Audit
4
1
2
3
4
1
2o
1
.26 1986
.2
1
Guy Bndict et Ren Keravel
2
3
1
2
Bndict.G et Keravel .R: Evaluation du contrle interne; Foucher; Paris; 1990; P07
3
Bethoux.R, Kremper.F et Poisson.M: LAudit dans le secteur public. Clet;Paris;1986;
P21.
1 o
2
3
4
. LIONNEL.C & GERARD.V: Audit et control interne; Dallos; paris 1992p 21.
2
3
4
1
2
3
4
1
2
3
4
1
2
3
1
2
3
1
2
3
2
3
1
2
3
4
1
2
3
4
1
3
1
2
3
www.gab.gov.sa/doc/nadwah/gab.ppt
1
2
1
2
1
2
3
1
2
-3
1
2
-1
2
1
-1
1
- 1
1
1
1
1
1
2
1
2
700800
1
1
1
1
1
1
2
3
1
2
3
1
2
1
2
1
2
3
1
1
2
1
2
1
%
2
1
35 2
1
1
1
2
1
2
1
1
o1
2
.1
2
1
2
1
http://www.jps-dir.com/Forum/forum_posts.asp?TID=376
2
1
1
1
2
1
-2
www.ascasociety.org
1
(
2
http://albalsem.info/wffar/index.htm1
-2
!"
#$ %&' &
' ( ) *+,
' -
./ ) 0
5
5 6, , 4#
0 1 2
". 3
"
< ' 72
"8$9: ;,9 ( #
$
)
=
"
6 ), "
/
2 :"6
?,#$)$
5&
'#
E?
2 '
C
E2
C
"
E2
6,
*+ . 'H+6)
I.
7#"
",
C) )
7( $)"
*+ <
+ 9 /(
'D
,)#
)!" 9
6)
%+0I
I.
@ + &J)
6
'-
76
E
/%+06
: '
) *'@ +6
0L 9 ' ' 9 I
.9,
K
M
)
"
76
7
M)"
6)
,*'*'0+ A"?)( N,K
7 @ ")$8 &A
),
'( -
K
C
" %
!"
) #76 -
9 ' ' 9 .) 9,
' -
.3
0L F
$' ?
0L 86
+0 ' O )7 (6
0L 7
P,
!" , $
'
" (P -. "
.
),
C$
'&)(
A"@ +6
0L
0L 0
' :
A
(
0L7
C
1.
I
.) -6
'( $'7
0L
, $%
!"
#
6 65)6';
,+0#":) )5+0-
C)6
'-
# $&
')"
'6
6 3) ; )
'
) :) I,
' ( &
'
#
$7$D
,)"
,+0#7A )
6
" I
.
C Q)6@ +6$ R
+0#
)*&
%(
D
,)#
)$
550NA"")
( '
+0
A"?%+07 ,7
=08) 9 ")
A"?.)
C +0-)'1 , )
'( -
,
, *' , N7#=, :6) O
!"
C
, A"*A"*'
, $ A")(
A"):"
;A )(
R :
* A"?7#+A"*'
+
0+
: ( 7# , 7$!7',' , ' #
I $)'
#),)"
&6'
0 ).)6
?' (
D
)
)
+0 )
,A"A06
'( 6
?*'#
,(
76 0?
F
5
@ + )"
.)F
" ):0
+0N,A
#
8
C$
)&7 <; I
.
%+0
"
$
97 I
.,
7
6 #( ).
/ ,
"
,
<N, '
!
0: "
7=-
A #
!" *' &)J)
" %+ 0 7 .
8V
=,-0+
/%?#
0@0 1
"
),
*"
.
T:7UAU,$7
'+, '
6, (
:, ,
'$
-
+, 6, )( ,
,7C( ).
= I, ' 6
. /) L)
$ ' 6
S' 6
N : $:,7+,
.
'-
6# , )
-A
7D,
5/)$
5.
8
0'@ +6#
O$
: ? 6 -. @6 6 8J) ! (
6 #&. /
7
6
()
6
'( 6#$
'*)
A
!" : )
C$
$)"
*+
$%
-.
$%(
E0
A
7
6,
%+0
I
5 ; 7 A
2 =7 #;6 - 6) .
. -
K
C
'
#$
? <
" @ + #5)
)5 N
" -
K
C &)
" #8A ) A - <
,
N,A 9, A )
U ' ;6 5 :, = K
I
7*' &)U"F
5F'
7 $6@ +#@ +
O5: ?
C 9, (=
!" )
)+ L
'( -
(=)
%+0
( " 5
6'
7 #
E 6
M
;U
.
. !A. (=K
)5 N?
6<
"K
&)$ 6 !A
76 /:, ( K
2C$
'
/&
0
1
'&
2
+) 1> 7 #)
- .
. ;U
@ +#
)56)57(
'= $J7
J0MA"$)*+,-."./P%&'
(O
"#KL,"MNG!ME)L>$ 1
!12RQ
2
2Simon.P: Audit financier, Organisation, Paris, 1987, P23.
!
"
9, I. (
) ? 2
8 -. #
)5 N 7 ;=
C , %+07N :W
I.2A=75
U
,=
.
.
#9, ;0' I
", +
!"
$
=
$J7 ;U ' #9,
C?'
7"",5;0/%+06+
,
. 66
'-
&+
3)
(#@ + , 5 @ +6#:,7- ), A 7 = #)6
9,)
" 0P /;P 6
D
,) )3) +0;:
C6 )%+
3)&6F
:
A
./8-
+0I
",
M(
7.
!
);6(
. (=K
M9,
9
: K
M!'
"
;UK
#) "
!
) ( ;6 . )
) 0
. (=7
' :)
' 6
) .
, 0 ( !
)7
C
+
.
. < L)
7 ): ;N
7
!
)
*' -6): ;N
7
7
!
) '#
(
" 1)=
0AP67#
)
!" .
,
N 6
6+ ):
7#
%+
$.
.P
'#
)5 N
7<#I). ), N S#)9
2!134
0
TUV
S*1
2W 1134?@) >$!)!-U
0<
=!;7
09:*2
"
;G ) )'
SA.U)-
7
9
: ) .
.
?*'
7"<)!'
"$,'$)
6 )"
'6L
C +
'0# 3)(=.
. ;0/H 6
I)7
) ? %+ = : @ +6 )
" ) ? 9, V
)
#9P,
?
3) +0'6#@ +6
5
= 9, .
C$)58
.
. $
T7 : 1)6+6
:)
E
60
M0
,
'( :,K
6 " ( ) "
6 67 #- 5 7 .
. K
-'
M6)57.
. 7IA.?
")
+0I
), 9,7
,7
)5 N
"4
,7 3)$
*+ 86 2=
'0( I.
M
:
)5 N
"
8 =
7
)6 6 + , 7 K
M
I
7;.
) -" :
, ) "
*+ I
&='
) &Z ) K
C6P,'
85
0
((
(
6N
'
L) N -
+0I
",
!" ,:<7
,7*'&)0 ; # /
0
), A !" %+ * ) "
' 6
? +7 #
),
$
'6[6 /,)6'( ( :
67#( $
)
*+ *' F'
*+ /%+0"
'( -.
,/1) 7#
5:,:+!
C"
;
(1
:/+
39).5
7C$
S8S=
6, : 4$
6
0
-)'!" -. 6, :
"?
67 0 )0) "
+
) Z 8
6,/ F6) #
=
4
' ;
%+0 # Q 9 ;
: : 6 #"
" 7@ +6C S=7
5+ $
6 U" " I!", (
0)
#$0)
/#
:
)5A)
7#)
TA.:
I. 6 8A
: 2 =
' I
5 =
' -
6 # / :
C4
,) &6
8
2?"2'
76 )
U '(=( -.
+0
$'6(
F/)
U
#
!" )I
7$
'&)U
+."7)6(
:
" 767#
76
2!!134
0
TUV
S*1
2!13468
DX
02
6
$J7
4#
-O/( >)
"
2,= 6
' 2=
' -
$' 6 #6U ")
" +) 8A 76
7
" 6,
)' 6
/
"
), ( , "7 @ + 2"
",
E0
C
; ), ]) 2").'5
!" 6+ C
C") A "
)."
.F)
, A ").5]) %+00 C
"
$=-;66)
!" ) C
C@ +;A
(
5 ' #,,6
!" ( *'
" =
'-
C
.)
,/67C@ +-)'=
'-
" J7 , %+07#*' &)
( 9,79!: R=
'-
" J7
!" )(
C,
2
=
!" I: 1 4'17
%+0
0 4 I: 1 4 7
6 #4
; ), ])
!" 'I:- T:7U
#4 8 #- T:7U6 4< '
CL
"
",
:7
!, 7Y)
X ' 9A '7 8 '
9, !
" ' 4UC
) - T:7U6,
S)`f Tg "%&'
(
@)` c' ?.D
3+
$" 3 d
) e!:=-1
2"0 QQh-$i.04.[ www.alepoeconome.comh].0;!1
21"M0#S$)Mb+!"#6
2
'-.
;
), ]) 2").
!"
0
;
), ]) 2").=5
!" 6+
"
)
]) I
).7)
#
!" %+01 I:$)6,
'$
F"
), ]) 6+
"
)=-.
$J7
;
),
!"
) " " '
6L ;
0 #I )
6) I).
' #
), I. ' ]) I
). 7
> ) *0 6)
L ?
-.
+0J7
> %+0
)*06) " " %+0
LD,
C
"7!A
I:
=
'
" 7 - T:7U
", N,A ' !" -:7+, ' O' %+06+@ +#1
+0J7#N,
O
"
!" ]" <
7
#
.))
!" 1 I:
6'T:7 ,?$L) 5 :5( '%
C
DA
=
02?):'2
"
6'
*'
)
J72
'
E
600)
S?-)'=#$-)'( R=
'-
E*' &)S?
E*' &)
( 9,7<2
0
6)I.
"
,K
,,6
!" *06)
'6
*+ 6L K
A"?K
+ /(*' &)$-)R=
'( -
?, %+067
) )'C*' &)S?-)'R=T=
U"7J7 -#'-)/')?)
C,"7
"7*' &)$-)'R=
( J7
,
E 60
"
C
'+
*
*'6
<PI", 6
,
!" (
)
( *''
+0=
:
8
,L)
!" T= 86 ,:I:
!" 617 '"7&.( '
?
+0'6# )
2134
68
B1
2134
6 2
%)G
"$)"F.#'##IH'
\@Fld
!!
"#
$" k"
b
0e& 3
21"""
$%(
)I
8,7 8
,
), ])
0#@
6 #)
#
'#7#6#
67
(=)" !
(
)
=,
E
,
:) ,?
&
7O
,?, ,?
W
@)
@)
6
/
),
(=!
0
)/,?
C
"
D,)
E
I. -,
"7I
5
+
=
+0;
E?
3
I
5 )5 &
I.
5
).
E0'
2134?e)V1
C @
C).
+)^6
&6
C-
76)
+
N
) 9
:
)
8 L)
6L
7 ;U1
6
" (
6 , < U " ) +
.
)5' " + ).
.)=
S)="
# &6 )5.)==
)+
)
_A) ) )5 &
7
_A)
,
). 7=U)08
-
&U;0'
)
C(5
A6 I
5
F)
N I
. 6 )5 8 >)
E
, @ +'&6)
'&6
M3) "78 6+
M;0/I
",0
E
/*=
M-8F'I7 #
M*+
I
5 3) I
5 . #
M)5 . :L .
" #
M: 3!
0 &U )
U 'I
#
!
I
", 5 ' F' 8 ? :/
5 # @ +
O
+0
)
7
+ ' # * . A 8 6
:'
C
H,5
!" 78 ?:/6-
)
"717?
E
;5 )?
E
M/
:" 8 ?7:8 ?7:;5 K
!8 ? '
' 0 (5 ( I",? B
-5 K
M/
.:/
7/
:51"
M6N
!
- K
M
)6
>! K
M
8 ;5 '
L K
< '
?'*=
3 8A
:, " K!
M
=
EA
;
B
M> -: 9 7
U-: K
M
!'9
'8
I,'
!I"7 K
M
> 878''
6 K
E< / '
M
" ). F').)8 ?K
=7
!=" * 35 8 ?)&7
6K
21%V#I;*AGq'0!
$"#Nn"#!o?-U
0
) 1
134S
B3A Sm!?n+62
>
"
CA
((
`> I5
, U
"
B
+0 ;
!" 7Y
0/+X
, %))+ L
-
I5 L)5D
,L.
C
;.''
'U&='
6'',)5:" 0`>
C
!" 71 &3
E
`> *.
5
M0
>'0
8' '
), A )-A #
M:/(
8& #
MC 'A
Q&> ';+, #
M
0
#
M
),
I
).& #
& 0
& ' I!", OJ6
!" 7 :"
O )
7 L. '
C
),
I
).
N A L. `> ;6 (
U
,
?6 #L. ' `> ," N/%+0#), N
)5
6
$? %+0D,
5
5
I
5 +
#5
CL. `> R
I5
,
;6 ) "
6L :, 8A I
5 & :
' I5 #
C66
!" ) )
)
0'+6 LP. `>
,
7
? $7
!" 7
0' 5/
, I,? ;6 , 7 #
`> *
,I
5
= &U]) )
" 7I5
' `> S-,); )
7=&+ I5 7
!" 7 L.
C
!"
%
',$
,,D,
*+ L.
C%' @ 6I
5 . 7A
'&7= #
CN,*'
:
9
&%
!
: 8
6 +0I5
! 7
)6
)
0W 6
C
6 9,
1)+ I
.) ??).
6/
E
)
)
0/N
-)
:"
5
!" 6 +$
7,
*'
) ( 6I
5
) 0 0
"
- 76 , T:7U .U "7 '
CI5 ?
E
)
)
0/ I5 N
!" 6 < 9
E/-
,T:7U
!7
7),:L)5AE
-
" K
M
7T:7U1 A
, K
7,
O*' &) ,77 . ' K
M
0
,
( + L
.
. $
!" < . 6
7
*+ . @
")"
'$
-
D
,. %+0%)7
.
)
0/
"+6#
8A 7/
/
6 )?
) + L
( -
# -, 6
: <
C
?
6
0
E
S'-,
:< .
S ' -,
: < + & N
:
"
E0
A
. 6
MY
,. X0
,&. '. K
MY
)5. X
)5 N:5. K
MY;6?. X
") &. /;6. K
S1
# aaE
$
(.#http://www.seed.slb.com/ar/scictr/journal/review_criteria.htm
C"
134?-U
0
) 2
!
5):
6'
+0:, 6
) O#T:7U!A<
"
C
!" < /)
L T
,
-
@ +6
),
" 7 U ) &U 6 ( "
C &
).<
,
#&U%+).) )5 -
E
),
" 7
. ()
M
" '
) =7?
) 9,7 K
M
"
),
9,7 K
M @3!(") '
" " K
M
" ?U& K
W1134S
B3A Sm!?n+61
!W1134?-U
0
) 2
!
,)
8$
8 ' F' :( '#%
) < / ;./ '
6, ' ,
8 '
7
" "7 ,
!
" '# S )" , 8
C
)"
).
"
$
I5
"=
-
U ,R=
) %+09,7< ) I
5
U5
C
=7?: 5
6
D=3/?.&
&
!"
"
*+ I5
N " (=
+0;
%+07)?
!" &8( QI5)"
*+ /I5 )"
*+ I
5
ZI5
L
6
, ,
I5 -
F
!I56 $
6
76: $6 'I",
'-
)5 I
5
=
! &8/ $ I' 7 I
' F
!
C
:3!
'
Q
"5
-,%8
Z-*'F
! I5 $)
' ZI5
C-.
=3
'+
*
3)
;
E7
;
%(
5
!" ( =5
, < / '"
'(
# ") I5 / 7 @ < =5 %+0 N # )
I!
:A +06
#
!" ,$
' ". F/6
"=< '
;=5# ,(
""5
!" =
C0
O
",
U
M
0 A
M
O
!" $
''6
3! : $6 I", &8 ?
.
:, )?7 0+ '( - &UR
=
;
C.) ;./)I
7)
76)
'
C),
O Q7
)
N)
"
0L $
6
'(5
?
&U $
-.) ;.W
9, )(
5
CN
).
%+ !
76 )
U ':,
=0
/?.&
76)
':,
'-
) )58 I5
CI
5 1O/!A
)
;
7: ) 7@
*+ 9 @ +
) ):"
CI
5 ),
E
) 7
'-
7 7
)
M)
!
0'
=' 8)9
'
)
0L K
M 7
) )
6=
7=)
'" D,/
+0,
#!A
O
C
)",?LD,'
7
C
8
B
7
$%
$%(
E
&U-,,5
/%+07IA.?
6 ,
E&&B
"
8
'
767:,
'
!" I
58 (
6
5
D,/7
,$6+"
5)"
*+ 6
C(
"'9, &'
!" 0
6 : *:5?. 9 67
C
,
' 7 :,
' ( )? "7 )5
C: 6+6 '
:,
6 6:,
+0
W134S
B3A Sm?n+61
2134?-U
0
) 2
2134#a7@3
134S
B3A Sm?n+64
2!1."!$H''93+
xlCD
?e)V5
!!
E
*+ I
5 . 7=U)
)5 N), N6
M:L . K
M)5 . K
M;6?. K
#
)5 N), N ;67:, I5 -.
: I
5 .
, 6,
# 7 "
.) I
5 .
. /
C. 1
)I
5&
7
0 )5 .
"3
)5
C
;
)&=
((
5 I.
5
). :
(=.
. )
I
5 ? 8A 0?&.=*(
- &/&6 )
I
5 3) )
# 8 I
7
) - 9
: #
(5 +
I.,"
. (=
%)*+ #(
$.
;N 7 @ + , 6 . 7 N @0 6 #
C
!
?
,
I
5 ,7. . .
.
.
. H,
"7#
..
( -
$
9
C
7=U/1)
1)
E ;D
,) 7.
.
. )
M I.!A6. (= K
M
)6
0
;U
-, ..
'-
K
M!A,
E76 I
5
( ..
-
+ ,
!-)'
A
M
76 :, (
6 K
M;
6 76, ( K
M
(0 &- K
E 6 @ +T6
.
.
E56
.
.
)5
"
)5 7
$
=3
;
)
# I
5 )5A + I
5
+0
)I).
C I
5 0
' I5 .%))+ L
' I5 '
134?-U
0
) 1
h].0;!
"#
$"6@@6:.r"4s2
2"0 QQ-$i.04.[http://www.ascasociety.org/news.aspx?id=642&lang=ar
!
,
, &U):"
#< /, 7
, &UI
).6
#
(=56 5A )" :" 3!@ +7) 0?-
C)L) c ) ;, 5A +< /
!" 7
)
)5A (5
, &UI
).
C
3! ("
E
, &U
M
, =)( "
M") ( "
M
3! (5 3! "
M ) . ( "
E7
, &U
(
>
'
S 6&/
!" I
5+
")
!" I5)
G
76 ',
'
/+0
Q
:/ 9: )
76 ' :, , ( 6
5 Q ( )5
CI) ( I'.)
,7?
I
567 , ( .
+7#") ) )N, ,7
C
7S=
!"
0
' @
' 6
;
, =
,7? :/ '
) +
R
,:
+# 'I) ( Uc)
'( #
,
C, ;NI7- 'N,*')
'I5 8A
&
+
$8=3
&
I
5
-, !
) ;.
L
6%)7+ L
'(
E
'D
,
)5 N), N ;67 :, ( )5) &U K
M
M)5 . :L . ) K
;0' I
", )
0 &U )5 ) 8 I5
: K
CI
5
E0
6 ? -
'
6'
)L)
+0
K
1h."!$H''93+
xlCD
?e)V1
2! W!134S
B3A Sm!?n+62
Qhttp://sqarra.wordpress.com/isas2000h].0;1_bz3+
"".!
$"# 3
2"0 QQ-$i.04.[
C )5
& +
7 E 1O/
?
) K
:,
3! " 76 ?-, N7
) I
.
C0
,I) 3! (
&
?&
=3
=+
%(
5I
5
8A
7,
/9" ' A -
O
0 &U ' 8 ?I
).-, )I
5 I. -.
C
6I
5 &
7(7 *
5#
-' 3! +
.
.
76 7 $
6
' (
7
?,7
6 ? -
' -.
5 $) *+
6 ?
6 ? -'
" < ) < ' ?, 7 $).
6' -, ) )
=3
$8;%
&
!7-,
: 6 ) %5 &I
5
'
( ) " 3!
:
" )
' :,
C
$),*+ !:,U
% 5
: &U 8 ? & I
). I
5
( 6
6 #
"
5 /
"
)
:
. <
, %
"(
.
.
E,
M
,&. '. K
;6(7 7
)5 N :5. 0 )5 . K
M&. /
M;6?. K
;
(1
/+
3
6
,3!9A (
.
6!A
76 /(
'( -
C$
'&)7
?
, :, 8 ) ?')5 )
;5
&U#
)5 N), N 6
>
: !A<
7
, ;6)I )
:, ;)8 ) ?7
0
C
!"
I", & 8 ? < & 6 $ 8) )
U ' ( :,
E
ZI.
6''"
.)
M* 9, K
MN,A K
M5: ?K
M), 9, K
2134S
B3A Sm?n+61
134?-U
0
) 2
1i7@4#3
21h34S
B3A Sm?n+64
C
7
U ':, ( ,
6 ( :,
#I
5L6 U 5J)
+0I
1
( ( & 7 +
&
'
?
61
( ( &7+ &
'
5U
6L
6
C
65J)
5U
6L
*
(
E
7
5
,"
"
:
> .)?,I5
"
I
*
(
"<,6L) U
"" (=
+0;
I
5 !5 : "
(
' ( )
)
8
6 -
=" #
!" 7$
' &)7$
*+ F/6
6+
,
-,) '
-,)
!" 6
" +07
!" ,*' ,=)6
)(
"=
'-
0
C,,6
A;
=3
*%(
> + I
5 .) 9: ) U " (=
+0 ;
E(
" ) )
1
;#:
'
),
O6),F/ "7
!" K
C )" ]) '
.
M
)):'
), K
M" '
5?)
" K
M:
!" K
=(
((
( )
I
5
I
)" U(=
+0;
IL6
I75*+ $
' ' 5 !" : /I
N,!" %+066
:,
' I5 0
C0
O
6 !'A7''I'
/
%*
(
':
)=;A
I
). :
?
-)' ( +0 #
/) F
%+0 I
). 6
,
-)/%+0;5 )?+06 #:
, 'A!,;")
$+,7
,
;
7
, I
",,I) ) $ ,
- 1) )? , J7 - ' ), - 6 &
CD,) +0=1
E=8
'H%
*,7
)
O ' FI&6
76 ,
,
,
), ]) 66'
*+
7 # =) (
), N/ ( , ), I7
7 # " 3! .
- 6
0 7
),
, H8
."I?."7N,A1>
), N/ ")
#=)( N/@( @ +)
#;A ?
)7A ?6)
"I7
+6
6 7
:
6 # N
) -
"
7 #
C
%
$76
-
#)
I
).,)"):
N 1)
'"
1) ) "
).
").
"
7U 1) < ) 6
E0')"
. -6
, ) . E
) . ;A K
7 $
A6 ,,
C
, 9: -
> .=$-,
$
'%:
): "E
"
7
). K
"
7
).+6
00 J7d ' a-
: ,7$
: 6
#
0 ! 1) 80
5 )
N R :
"
, 7 # 1
6
/
"7 ;
N
" ' 7
' "
", 6 $
*.
? # "
", 1
.
)
' "
&5# $
: 7( R
?5 .5
0)
C"
",
"!6
5
8
?> 81)7E
: K
:
6 7#8A )
)7):
"5 $
# 7
"?
,
-
*,7
)
O ' FI&6
76 ,
,
C,
), ]) 66'
*+
7 # =) (
), N/ ( , ), I7
7 # " 3! .
- 6
0 7
),
, H8
."I?."7N,A1>
), N/ ")
"I7
+6 #=)( N/@( @ +)
#;A ?
-
"
7#
)
),
)7A ?6)
%
$7 6
- 6 7
:
6 # N
)
C
6='$
%
$%(
(
MA
M
!" :
6'':7*' &)\
/
)
I(
56 "
). '5)"I!@0 I",
?
I
).8
?
7L +0#
I
) ;A ? $ '
!" T:7U7
7 +6
, +6
)_ ." @'
E
7
)
-,
"
",7" *+ 6
*+ 76 T:7U
"
!" :5
' 1"
"I
.&Y$
7
?X%:)0
+ S
:5?;N
=
. /76 = )
( '
6 # ' /&
,S @ +7
?
=7
I
'7#I5
',
:
(=
-)) ' R=L7 *,
'# 8A
+) (
7
, 1) &")
6 7 # I
5 7 :L :" -
&)&. /%+0;6#6
OL. `>
'-
#
6,
! ]) )
" 775(
?
'I5
#
;
J) , 7
"5 8
.
768
D
,)
: 6,/
?
)-))
)
C
"
QQ!-$CBhttp://www.socpa.org.sa/AU/intro.htm ].0;"#lu |}<@W1
"
2134S
B3A Sm!6?n+2
'5I5
: )" " )
:
D,)
E7
A
::
M
0L K
MA"?K
M8A
+)K
#".6<,
0L L6"7
'
E7
:
:: 5
M )5 K
MS K
ML. `> K
MY
)
0/X
K
M
),
" I
5 K
M5
9,7 K
M QI5? K
M< / K
M) K
C
!" B
D,/
$%
$8)
%(
E7
A
7
17
I
M.
. K
M
)5 N
" K
M*' &)U'6 )
U '
"( K
%+0
8 (
,
: )
05
E7
#))?
. 6HA
2134S
B3A Sm!?n+61
2134?e)VhxlH'$2
2134S
B3A Sm!?n+63
) 57 @0 ' 6
? 5
?,
"
=5 #
0 , 76 )
" 1
-,)0'
) ;
& 2
' ),
F' (= ?,
7' <
), ])
, ;
),
.'((2)@ +#) ; 6 ;
!" &" ,5
* )
?
8
N & ,
)5 2
),
, %) . 0' 6 C ;
)
@
),
(
57 ,
? "7
,
) 5
"
),
N*6) ' !
0) 7 C2",?
5D
,C
)
) 6 76 1)75 1)
7 < / N 7 ' C.U +0 7 )
"
),
!
76 6C
, , N )
7:
:5I'RA9!: #0
< '
'O7):
C. ! I/)
) ".
% !
NG" # *, !
+@ 1 *
= B1 2
M F ( 7M J *, , (
M
% *" // (%
+J
"&B F
*
A1* B1*!C J
O,.( B*,2* =
!C F % * (3 A
72 /
"%M . "%#!1,B,*
DB1*
" #$ %!
<! F(% 4 1 IFAC* (% %
%/ % * = !1 P( J ( J@' + %#
<
! ! %' ,( * (% +
= M *
* ,2 (%
1!(C'2* (% % (@'O
#
/
#
! Q" 3* .%
, ,%
J=)F B)2
(
)* (% % 47
,'2 O (% 1
J@%R "&B * (%
7
/L(! (( ,(% * % J
(%
!@4% 2 %/
B
8
4 +* )%# B1( B)2 C ,% CN( )#
= F
4 *1 C 7 (%
4@
<(% , 7
B
( )
1(
" (
* (% %# *
*K/
K/ 1K <!
%
* % 6
S5
U
/)T
4
,
44
23
&*4+
567$ &(8
9(:
;<*=
&'
&( !
)*+
&>
,01!/-!(. -
72
&E+
F
&' +
&G
*:
H
A;
&II
2 !D
&( !
&*".
&' +
)*
&5
&((#
& 5"
& ?@
-
ABC
,
J5
K*
"
L+
&'
&*".
&(
,
O
'
%
&'
&( !
)*+
&>
%
A
!>
N5C
M-
le 12/04/2008
Departement de la corporation technique pour le devlopement , Normes d
secteur public, application dans les pays en developement ; new york 1991 ; p 4-122
4
&>.
%
44V4V
T*
U(>
C http://www.un.org/french
0>
R7%
2!
7+
S P
2Q(3
U(! 3#
T
U (7 !4! " T
U G, T
U F (
T
U
T
U ! " T
U,8 !&'\
< (% Z( F ( # !&'\
U(&'T
<&' ()!T
<
"] *'-(
+
,= &'( "J ,='
' DB1*') =
.M ,) ! *
* / " % " G/ ) -(
<
%(6 B12 5 O*
"G
#$ %
!
%(C
* /7# * (% (( %# E8
&/7# 2(% +7 ( ( ,= % ' ()
!J'#)2,= DB1 (!"//*
*% B1,=2( %
! 2J(7 * /7# (%
,= ( (
.
// FEE* (% ( ( G(
J ()
(% .
(( 2J=*3
"( 2
(" (%
4*
,= G DB1*') =
2(% (%) UEC ,=
" ( % 4
/' 2,( 1"
O 1
<YASB^
(%
/
M*
!1(
!"O( )Q
,)K )
DB1
1
F )(6 ,=
#%)E %1
!% " (
7 2
, * O (7 * B
" O D(( *
0-,http://ia341029.us.archive.org/3/items/Isas2000/100.PDF')*+,8#+ 9:8;< 5 "# 5=> =1
745)6 ,44 34312/)
.
http://www.ibr-ire.be/fra/download.aspx?type=3&id=1272&file=6620 , consult
2/05/2008 , 15 :20
0>
R7
%
5
F
.X
&' Y
&Z
5!
)*+
W
M
http://aisccuf.org/les-institutions-membres/andorre/presentation-de-l-institution/definitions745)6 4434312/)0-et-competences/index.html
2
. MARIE-JEANNE CAMPANA : Independance et responsabilit
comptes en europe; in revue fran
de comptabilit
!"
##!$
%#&
4
,
23
&( &<9D
5 "
&(
&(
\Z-
&' +
HC
-
0.(>
"[
SD+
!>
0>
R7
%
(*
F
&' +
)*
%
&( !
&(*]
&(E*P
)*+ 1
7445)6 4434312/)0-http://www.socpa.org.sa/AU/Au10/au1005.htm
La modernisation de la gouvernance une premi(
en britani. p 104 ; disponible
sur http://dsp-psd.pwgsc.gc consulti le16/02/2008 a 17: 14 7
,
O
'
^ _-
O(`:
![
&*4+
&G
)*
"!d
ef
%&(
&*4+
&*59g
"47ch
25 i
j>
5"4
&D.
4
Sc5
5
,
23
&(
&<9D
&7E
G
.X
lc +
&' +
l(-
k1
!/-
-
,
no
O
'
e6
m(
!;
!>
,5)GD "8
J+ 8
K",5$2=6 5= 5L 2
$4
44 ##4" !
http://www.mci.gov.sa/news/displaynews.asp
4
Sc5
kE+
T+
j
4
2"+
4
< @
)F (
4
Y!/ /d
/
'&
QG V&B /7#
, 1 /7# ! 4)+
!,% 6@
!,%'. C '"
#M# Q ' * % (7
:* *'& 3
Q= (
'2(% !4
] 4c4!7 *" / G( AB *, 2( . ' 13G
E
^ *' K 4 !7 J 2 (% E
= " 4c4c4
%/(7 !* '2(%
/
(% 6.7 (%
<Y 7 / 7
,
VV
F
&_5t+
&*p ?q
&*59g
&(s
2!*q
F
r
Sc5
P
j
Sc5
2"+
4
,
4V4V4
F
&_5t+
Sc5
&*p ?q
&*59g
&(s
2!*q
4
4
,
V4V
F
&_5t+
4
Sc5
&*p ?q
&*59g
&(s
2!*q
,
V4V
F
&_5t+
4
Sc5
&*p ?q
&*59g
&(s
2!*q
,
'+
u1
,
V4V
F
&_5t+
Sc5
&*p ?q
&*59g
&(s
2!*q
4
&(C
U7(E6:
4
&*@
W=
Sc5
n"
F
"!;
ef
% VV
F
w5t+
r
Sc5
kp
h
u
f3
v6-
U:Z47_=
x
n)(.:
4
,
,
&D.
4
Sc5
&*p ?q
&*59g
&(s
2!*q
,
V4V
F
&_5t+
Sc5
&*p ?q
&*59g
&(s
2!*q
4
4
y`[
lG
)
&D9
(cB_-
^c
j<7+
V4V
F
w5t+
r
Sc5
ef(1D7
T+
j
&
2"+
Sc5
&*p ?q
&*59g
&(s
2!*q
!7+
lG
.X
,
p ?q %&(q
>+
^ *"%
&(6
&(C z!
&*p ?q
&*59g
{5g7
^
5E
2"+
3+
! " #$% %&' ()*+
* , -(
) -( 4 (( .
.%/'*0( !12" "% 3,
5 (5 0( !1)
+6 , !78 **,9 &,&4)
4/*
:(7*(
% ,*(
;
< /7# %+
S5 V*'*, 2.
DB1(
2G, ,
K ' .
DB1 A= T
, $
%, !1 6ML( 6 ' #) 2 " M"
U (
0( (2* (% % (
*
1' 0(T
'*
1' ( , B)2 *1'$
U , %
#
4 / 2
X
=G( J( +
K=
3, T
U+
K= @(@ /7
=(
( " @(+
" ,
3'T
< " !OF "% K%G B G2AB*7
*/
V*' *, <
+7 ! "( 3
('/%
7
S 5 / +7 B M*
D3 , M * " 3
) &% T
UG, M"
U ,%
(% * (+
T
C) *B G ) 2
& 3
+7 ")T
<% %, ! " % G 5 KM)
!
!
(
+
(,
"%
&# ' (
)
* "#
$
0
1
2&#
!3'%,
.
"/
-!
!
$
(,
9"
!%
'8 & %
%,
(
!,
56
"
"74
3" 5% 8 & '
;%
#
6
. $
:( " 3 4
.($
7
9
"
.#<=$
6
34%
(
76
6
?+
-
>
"
&4
7
76=.(3
1
(
"5%
3
"
#,
50
&A"
#(
!<
"463
!
7@"3<
B C&
!
"
$
!
2&# $( ';6< :
(
70/
3@
!
343!
*
D
5
E :(
& "
-!
.#<0
"
&!
!
$
6
( 3((
3< 3 (/
! :( F
F
&# '
"
.%
;6,
5
(#,
3 2G 3( H
6 5(# 8
"# 3 /
)
&
57
3 :
#
!
2&# 3
6> )"
3 '%%@ F
3! *
3 !
":
5
(#,
- 7
.
/
)!
7
6(
0 $
*
!
3 %%@
6
.
-(7 ;( ((
3
?
#
%
6,
A
#<
&# B" (/
< !
!
#I
!
! (
"
C<
*
( F
! & '
%/
)"
3
"
%
.
A"
$
6
3 (I
46 3 %%@
.
(
70/
F
0
F 3
!
"%
&# ' !
.6 (
< (
-
7
?:
B
!
.(463 (
!
8- .
<5$"
)"
=! 3< /
. :( G
-
(
%
(
.( 46 3 -
& .4
K
#
A
2&#J
0 3A",
=!!
&#A '
0
(7%
(F
%
.
A"
.
<;6<33(
"
C<
*
(L!
.
<
(
3
!$
(
2&#!7.
& '0
(7
$
&$
!
( 3@%
!
"
#:6 ,
(
'%
.
A"
70AF
0
6
(
0
.
A"
6
%
!
70*
3
%"
6 $"
M7
C<
*
( !
6
3
+
"
$
A"
$<(
& '!
(0
&
2(0AF
)
"%
.
A"
#I34
#(
!<!
6
!3
$
04!
.A" F
4%
.( < 3 '!
3
*
" . 3!
*
(< F
!
(L"
!
%
5
$/
34'%%@
(0
!
!
!
,
.
!((L '7
(!%
H6
M" 3 !
$
( =! B
57< C&
C
F0
#< B"< /
'F
4%
A
;6< )"
$
%
A
"
?3!
:(
*
D
CC&
;6<"
(
)"
6
9
"
"7 ' 6
2
< 46 3
"
"
(!
ND
=
:
/
#
(
!
!3
!
P!
,
H76O
 &$
"
("'.!
3(7
.
#/
$ <(0
"</
!
!
B<3
3I
&#' 3
6
3!%
5
(#<-
3$A(0!
3
8(< C&
L7
*
/
3 . (
!
-
!
3 546/
?
.
K
71
(
!
&(
3Q
"
#I :
(
A !
3I !
"
-!
)
(
=!!
%
(463$
"
(" (
!
:
$ 0(0
"
("+
%"
&
"
,
:(
$
/
3$
?
%
(
"0
;6,
(
3
#G3( (
!
=!-
(
!
!
.
!
< O
$(0 (
$R
3<463
&#$(08 &#
"<("''!
&#
5A
$<+' $R
2&#
6((!
.
/
$A<
"%$
46 (
%
!
-(
6>)"
3B"
/
'%
:(
A
&#.
$
!
3"
&
""S.
3#
F0
&
!
$
$
%
(3
C
F0
!
-
)
L F0
&# .
<$
%
8
"#(/B"I("
(
!
.
<#
$
(
<F.
!
3< $
C&
( .A
! (
*
6"/
(
& '$
&
6/
7 7
$
/
3
1
3 :
A !
M7 7
?.
D(6%
5
E
"
? (
C(
70/
K
"/
$
2& (
463(
!
0 "
1
%
;(!
3
(! O
=! $<
& '
6
6
(
!
3
$
04 (0
!
$
04!
%
T
":7
:!%
(
70/
$
%%@
(
M%
"
"BI
!
3%463
#
#I (!
T.!0
565
,
M
73
&(0
!
$
04!
A
33!
:!0
(7$
&$
!( 3
"
<
B%
.
A"
!O
B
> 5 .( A '%%@
6
.
:(
7
"! !
F0
3
.
< $
!7 M
' 6
(
70/
#
A
F
1
A"
""
B
*
(
C(@
6F
"
*B
6
F
?B (6%
5
,
BL"
3.%
C<
/(;(:(
"
B
> H6
2
(<(IF
K
"50 O
-!
.
6
6
(
$"
*
% $
%%@
6
.
.
6
.
H (" '!
CA"
V %
5A
&#' %%@
.
(
70/
$
!
!
4%3(I
6
(
0
.
A"
?!
(
!
-(
/
-
:6,
2&#$
'(
$
!0 $
:(A.
!$%
O
;6<!
$
&;6<F
H6 $
%
%
3(
'
B% "F
50$
%
%
2&#
!3<
'3!
*
D(6%
5
,
?"
B
D(6%
5
,
8
(. (B
*
(<"
2
?!
J(776(#
!*
"%
(
9#
"
J( (
46 3 'F
3
.!
3% O
3
G$
%
A
3:(
:4$
7
%
%(
!
?!
$
(
!
%
!
$
(
$
%
A
H6M" *
/
O
6> )( H6
&# 7 )%
6
)(
(%
A
H6 !
#I
(I
"
3
/
(
:;"
'H6
!
TH
!
!
! )
!,
.% 5% 5& C
F
4%
.( O
&
;/(0
7
6
.
=!*
(, F
B.(34'&
T!
("%
! :@
!
2+'!
(
!
(
: O
?
"*
"/
G !
:
3
*
(
F
.
%1
6
5
,
3(0
!
$
04!
%
(!!
3
*
"O
T
!
7
3+
F
037
$
!
0
(743+
B(<
7
6 (
)
.#<
!
*
%
3<L"
?(
(
)
=!3%
(
(
V !
!
(
$
"
.
""< ("
& ' !
! A"
(
!,
$
%
( +
&#
" (
7
6;6<)"
K" 3<3B '
)"
-
F%"
N
!
?%
(
!
-
!
O
!"#
)
*+
!
$ %& ' (
)
8
7 $+'$#5")#6
19
$ ,
59
#9
6?C?)
1'
.
#9
'6
?) ?C
1'
D,
)
)5 ' ? )
>
19A
68
0'E6$6
.
,-
%; 6 + ,7 G
F
' $
)
=-+
, 6 +
=-
3' 6 ) =I,
H )'
#31@31I
/
=>.
6.
$>5")#1,
3 )9 3
?, 3 #
" M' ?
,-
) N ;
&> H ' 1#
,4
6@
"?9 %>"
1'
#33);
J#64# '!*6
%&'
=>.
%B.6
B
: Evaluation du contr ; Foucher;
Paris; 1990
2.
3.
4.
5.
6.
7.
8.
?P" :
B4
A%%, %1=
%=
AA6L
AA
6L%B+ =
AA
6L
%B+ =
AA
6L%B+ =
R3B
3AA6L%B+ =
&.,/-
!"#$%
'(!"#&
CD,
)
B6 , )7
.#
B
% '#4% ,
=
%
) L.)
++ +.
B
*#&
% '#4% ,
= C
! S)6
B
% ,
= C
0 S) 6 8=*
B
% '#4
-
81 . 1
)),31
sharq.com/DisplayArticle.aspx?xf=2008,April,article_20080420_367&id=economic
-
-
*+ &,s&sid=local
*!7http://www.jps-dir.com)'(./ 01$2345325 6.
--
)'( 38932 :;%35<=%45325 6
--*!7http://www.jps-dir.com/Forum/forum_posts.asp?TID=376
&,http://albalsem.info/wffar/index.htm)'(32>/%?;@8A%
--
*+
!-
)/).
0#
12(
345
2/
6!+
,"#$
#&
'(
")+
!
G
G
A
B2/
C<&
DE
www.alepoeconome.com
A
>&
@-W,
"H,T<#
1V
)*+ &,http://www.2shared.com/file/2644977/ce38c46f/2_online.html
. -
-
)'(3O2#
)*+ &,http://www.seed.slb.com/ar/scictr/journal/review_criteria.htm
-
-
) ' ( <; !/ J BEHX 8 3/% %2;%
. --*+ &,-http://sqarra.wordpress.com/isas2000
* + &,
' B A$ Y,F 8 3/% %2;%
-
-
) ' ( \ ZH .#% C2"%X B;[ %2;% 3
--)*+ &,ASCA ] / www.ascasociety.or
)'(
\^_ ` <;%8 3/% %2;%
--
*+ &,-http://sqarra.wordpress.com/isas2000
&, -http://sqarra.wordpress.com/isas2000)' (\G%8 3/% %2;%
. --
*+
*+ &,-http://ar.ifac.org/IAASB )'( %2;%33/% %2;%
--)
&,http://www.ascasociety.org)'( %2;%35 CCG%5>/%%&/S
--
*+
*!7http://www.socpa.org.sa/AU/intro.htm '(3. %
aA$bc%dC[
--
&, -http://sqarra.wordpress.com/isas2000 )' (e; !/% <;% %2;%
--)*+
. --
)*+ &, http://www.un.org/french)'(B;>FBj
. --
*!7 http://www.cma.gov.eg)'(43kaK%%_ i
>,6$14%2B8l%B8m2EK% %"/
AA%: ' )http://www.mci.gov.sa/news/displaynews.asp85 'J
'(EK% %"/`35 CCG%5>/%EK%__ i
)*+ &,http://www.socpa.org.sa/autohtml.php?op=modload&name=nobdh.htm
-
-
30. La modernisation de la gouvernance une premi35 en britani. p
104 ; disponible sur http://dsp-psd.pwgsc.gc consulti le16/02/2008 a 17: 14
31. Normes IFAC , disponible sur : http://ar.ifac.orgvoir :, consulti le
12/04/2008
32. Voire : institut de contr , R* , disponible sur :
http://fr.wikipedia.org/wiki/Audit: le 15/04/2005; h 15:34.