{"id":5474,"date":"2026-05-11T10:10:33","date_gmt":"2026-05-11T07:10:33","guid":{"rendered":"https:\/\/expfu.com\/?p=5474"},"modified":"2026-05-12T12:24:08","modified_gmt":"2026-05-12T09:24:08","slug":"errors-that-lead-to-the-rejection-of-financial-statements","status":"publish","type":"post","link":"https:\/\/expfu.com\/en\/errors-that-lead-to-the-rejection-of-financial-statements\/","title":{"rendered":"\u0623\u062e\u0637\u0627\u0621 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0641\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 &#8211; \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629"},"content":{"rendered":"<div class=\"container\">\n<div id=\"model-response-message-contentr_ac8e7e78a494e078\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"rtl\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"0\">\u062a\u062a\u0645\u062b\u0644 \u0623\u0628\u0631\u0632 <b data-path-to-node=\"0\" data-index-in-node=\"11\">Errors that lead to the rejection of financial statements by the auditor<\/b> \u0641\u064a \u0639\u062f\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)\u060c \u0648\u062c\u0648\u062f \u0636\u0639\u0641 \u062c\u0648\u0647\u0631\u064a \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u0648\u0627\u0636\u062d \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u062f \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629. \u0646\u062d\u0646 \u0641\u064a \u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629 \u0646\u062f\u0631\u0643 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u062b\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0642\u062f \u062a\u0639\u0637\u0644 \u0645\u0633\u064a\u0631\u0629 \u0634\u0631\u0643\u062a\u0643\u060c \u0644\u0630\u0627 \u0646\u0639\u0645\u0644 \u0643\u0623\u0641\u0636\u0644 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062c\u062f\u0629 \u0648\u0627\u0644\u0631\u064a\u0627\u0636 \u0644\u0636\u0645\u0627\u0646 \u0645\u0637\u0627\u0628\u0642\u0629 \u0642\u0648\u0627\u0626\u0645\u0643 \u0644\u0623\u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0645\u062a\u062c\u0646\u0628\u064a\u0646 \u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0633\u0644\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0623\u0648 \u0631\u0641\u0636\u0647 \u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0645\u0646\u062d \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0643 \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\n<\/div>\n<\/div>\n<h2 data-path-to-node=\"2\">\u0643\u064a\u0641 \u062a\u062a\u062c\u0646\u0628 \u0631\u0641\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u0631\u0643\u062a\u0643\u061f<\/h2>\n<h3 data-path-to-node=\"3\"><b data-path-to-node=\"3\" data-index-in-node=\"0\">\u0623\u0648\u0644\u064b\u0627: \u0639\u062f\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)<\/b><\/h3>\n<p data-path-to-node=\"4\">\u062a\u062a\u0645\u062b\u0644 \u0623\u0628\u0631\u0632 <b data-path-to-node=\"4\" data-index-in-node=\"11\">Errors that lead to the rejection of financial statements by the auditor<\/b> \u0641\u064a \u0639\u062f\u0645 \u0627\u062a\u0628\u0627\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 (SOCPA). \u0625\u0646 \u0623\u064a \u062e\u0644\u0644 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u062e\u0627\u0644\u0641 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u064a\u062f\u0641\u0639 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0641\u0648\u0631\u0627\u064b \u0644\u0625\u0635\u062f\u0627\u0631 \u0631\u0623\u064a \u0645\u0639\u0627\u0631\u0636 \u0623\u0648 \u0645\u062a\u062d\u0641\u0638\u060c \u0645\u0645\u0627 \u064a\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0645\u0648\u0642\u0641 \u0646\u0638\u0627\u0645\u064a \u0645\u062d\u0631\u062c.<\/p>\n<ul data-path-to-node=\"5\">\n<li>\n<p data-path-to-node=\"5,0,0\">\u0633\u0648\u0621 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a: \u0625\u0647\u0645\u0627\u0644 \u062a\u0643\u0648\u064a\u0646 \u0645\u062e\u0635\u0635\u0627\u062a \u0643\u0627\u0641\u064a\u0629 \u0644\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0634\u0643\u0648\u0643 \u0641\u064a \u062a\u062d\u0635\u064a\u0644\u0647\u0627.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,1,0\">\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644: \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0642\u064a\u0645 \u063a\u064a\u0631 \u0639\u0627\u062f\u0644\u0629 \u0644\u0627 \u062a\u0639\u0643\u0633 \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,2,0\">\u062a\u062c\u0627\u0647\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a: \u0639\u062f\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"6\"><b data-path-to-node=\"6\" data-index-in-node=\"0\">\u062b\u0627\u0646\u064a\u064b\u0627: \u0647\u0634\u0627\u0634\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629<\/b><\/h3>\n<p data-path-to-node=\"7\">\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0646 \u0623\u0647\u0645 <b data-path-to-node=\"7\" data-index-in-node=\"30\">Errors that lead to the rejection of financial statements by the auditor<\/b>\u060c \u062d\u064a\u062b \u0623\u0646 \u0636\u0639\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u064a\u0639\u0646\u064a \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0644\u0648\u062c\u0648\u062f \u062a\u0644\u0627\u0639\u0628 \u0623\u0648 \u0623\u062e\u0637\u0627\u0621 \u0628\u0634\u0631\u064a\u0629 \u062c\u0633\u064a\u0645\u0629. \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u062a\u0634\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u063a\u064a\u0627\u0628 \u0641\u0635\u0644 \u0627\u0644\u0645\u0647\u0627\u0645 \u0623\u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062f\u0648\u0631\u0629 \u0645\u0633\u062a\u0646\u062f\u064a\u0629 \u0645\u0648\u062b\u0642\u0629\u060c \u0641\u0625\u0646\u0647 \u064a\u0641\u0642\u062f \u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0635\u062d\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0647.<\/p>\n<ul data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\">\u062a\u062f\u0627\u062e\u0644 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a: \u063a\u064a\u0627\u0628 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0648\u0627\u0636\u062d \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\">\u0636\u0639\u0641 \u0627\u0644\u062a\u0648\u062b\u064a\u0642: \u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u064a\u0627\u062a \u0635\u0631\u0641 \u0623\u0648 \u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0628\u0646\u0643\u064a\u0629 \u062f\u0648\u0646 \u0648\u062c\u0648\u062f \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u0624\u064a\u062f\u0629 \u0648\u0645\u0639\u062a\u0645\u062f\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\">\u063a\u064a\u0627\u0628 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a: \u0627\u0644\u0639\u0645\u0644 \u062f\u0648\u0646 \u062f\u0644\u064a\u0644 \u0633\u064a\u0627\u0633\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0643\u062a\u0648\u0628 \u064a\u062d\u062f\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"9\"><b data-path-to-node=\"9\" data-index-in-node=\"0\">\u062b\u0627\u0644\u062b\u064b\u0627: \u0627\u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u062c\u0648\u0647\u0631\u064a \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/b><\/h3>\n<p data-path-to-node=\"10\">\u064a\u064f\u0639\u062f \u0627\u0644\u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0645\u062a\u0639\u0645\u062f \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0645\u062f \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 <b data-path-to-node=\"10\" data-index-in-node=\"49\">Errors that lead to the rejection of financial statements by the auditor<\/b>\u060c \u062d\u064a\u062b \u064a\u0644\u0632\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0628\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0642\u0629. \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0635\u0648\u0631\u0629 \u0643\u0627\u0645\u0644\u0629 \u062a\u0634\u0645\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0648\u0623\u064a \u0642\u0636\u0627\u064a\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0646\u0638\u0648\u0631\u0629 \u0642\u062f \u062a\u0647\u062f\u062f \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<ul data-path-to-node=\"11\">\n<li>\n<p data-path-to-node=\"11,0,0\">\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629: \u0639\u062f\u0645 \u062a\u0648\u0636\u064a\u062d \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0645\u0639 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0632\u0645\u064a\u0644\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,1,0\">\u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629: \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647\u0627 \u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0636\u062e\u0645\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,2,0\">\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0644\u0627\u062d\u0642\u0629: \u0639\u062f\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0623\u062d\u062f\u0627\u062b \u0647\u0627\u0645\u0629 \u0648\u0642\u0639\u062a \u0628\u0639\u062f \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0642\u0628\u0644 \u0635\u062f\u0648\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"12\"><b data-path-to-node=\"12\" data-index-in-node=\"0\">\u0631\u0627\u0628\u0639\u064b\u0627: \u062a\u062c\u0627\u0647\u0644 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<\/b><\/h3>\n<p data-path-to-node=\"13\">\u062a\u0646\u062f\u0631\u062c \u0645\u062e\u0627\u0644\u0641\u0629 \u0645\u0648\u0627\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u062a\u062d\u062a \u0642\u0627\u0626\u0645\u0629 <b data-path-to-node=\"13\" data-index-in-node=\"59\">Errors that lead to the rejection of financial statements by the auditor<\/b>. \u0641\u064a \u062d\u0627\u0644 \u0628\u0644\u063a\u062a \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 50% \u0641\u0623\u0643\u062b\u0631 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u062f\u0648\u0646 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629\u060c \u064a\u0636\u0637\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0644\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u0643 \u0627\u0644\u062c\u0648\u0647\u0631\u064a \u062d\u0648\u0644 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629.<\/p>\n<ul data-path-to-node=\"14\">\n<li>\n<p data-path-to-node=\"14,0,0\">\u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 150: \u0639\u062f\u0645 \u062f\u0639\u0648\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0646\u062f \u0628\u0644\u0648\u063a \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u062f\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645\u064a.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"14,1,0\">\u062a\u0636\u0644\u064a\u0644 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a: \u0645\u062d\u0627\u0648\u0644\u0629 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0639\u0628\u0631 \u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u063a\u064a\u0631 \u0633\u0644\u064a\u0645\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"14,2,0\">\u0639\u062f\u0645 \u0627\u0644\u0648\u0636\u0648\u062d: \u063a\u064a\u0627\u0628 \u062e\u0637\u0629 \u0648\u0627\u0636\u062d\u0629 \u0648\u0645\u0639\u0644\u0646\u0629 \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"15\"><b data-path-to-node=\"15\" data-index-in-node=\"0\">\u062e\u0627\u0645\u0633\u064b\u0627: \u062a\u0642\u064a\u064a\u062f \u0646\u0637\u0627\u0642 \u0639\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0648\u0645\u0646\u0639 \u0627\u0644\u0648\u0635\u0648\u0644 \u0644\u0644\u0623\u062f\u0644\u0629<\/b><\/h3>\n<p data-path-to-node=\"16\">\u064a\u0624\u062f\u064a \u0639\u062f\u0645 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0625\u0644\u0649 \u0648\u0642\u0648\u0639 <b data-path-to-node=\"16\" data-index-in-node=\"37\">Errors that lead to the rejection of financial statements by the auditor<\/b>\u060c \u0648\u062a\u062d\u062f\u064a\u062f\u0627\u064b \u0645\u0627 \u064a\u064f\u0639\u0631\u0641 \u0628\u0640 &#8220;\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0625\u0628\u062f\u0627\u0621 \u0627\u0644\u0631\u0623\u064a&#8221;. \u0625\u0630\u0627 \u0644\u0645 \u062a\u062a\u0645\u0643\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0646 \u062a\u0648\u0641\u064a\u0631 \u0623\u062f\u0644\u0629 \u0625\u062b\u0628\u0627\u062a \u0643\u0627\u0641\u064a\u0629 \u0645\u062b\u0644 \u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0623\u0648 \u0645\u062d\u0627\u0636\u0631 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0644\u0627 \u064a\u0645\u0643\u0646\u0647 \u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0642\u0627\u0645.<\/p>\n<ul data-path-to-node=\"17\">\n<li>\n<p data-path-to-node=\"17,0,0\">\u062d\u062c\u0628 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0631\u0641\u0636 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,1,0\">\u0625\u0639\u0627\u0642\u0629 \u0627\u0644\u062c\u0631\u062f: \u0645\u0646\u0639 \u0627\u0644\u0641\u0631\u064a\u0642 \u0645\u0646 \u062d\u0636\u0648\u0631 \u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0623\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,2,0\">\u063a\u064a\u0627\u0628 \u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a: \u062a\u0642\u062f\u064a\u0645 \u0623\u0631\u0635\u062f\u0629 \u063a\u064a\u0631 \u0645\u0637\u0627\u0628\u0642\u0629 \u0645\u0639 \u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629.<\/p>\n<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-5548\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/pexels-anna-nekrashevich-6801648-scaled.webp\" alt=\"\u0623\u062e\u0637\u0627\u0621 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0641\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" width=\"594\" height=\"396\" \/><\/p>\n<h3 data-path-to-node=\"18\"><b data-path-to-node=\"18\" data-index-in-node=\"0\">\u0633\u0627\u062f\u0633\u0627\u064b: \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0628\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a (\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d)<\/b><\/h3>\n<p data-path-to-node=\"19\">\u062a\u0639\u062f \u0645\u062d\u0627\u0648\u0644\u0627\u062a \u062a\u062c\u0645\u064a\u0644 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0623\u062e\u0637\u0631 <b data-path-to-node=\"19\" data-index-in-node=\"42\">Errors that lead to the rejection of financial statements by the auditor<\/b>\u060c \u062d\u064a\u062b \u062a\u0643\u062a\u0634\u0641 \u0623\u0633\u0627\u0644\u064a\u0628 \u0623\u062a\u0645\u062a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0623\u064a \u062a\u0644\u0627\u0639\u0628 \u0641\u064a \u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u0648 \u062a\u0636\u062e\u064a\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0648\u0647\u0645\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u062c\u0646\u0627\u0626\u064a\u0629.<\/p>\n<ul data-path-to-node=\"20\">\n<li>\n<p data-path-to-node=\"20,0,0\">\u062a\u0636\u062e\u064a\u0645 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: \u062a\u0633\u062c\u064a\u0644 \u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0647\u0645\u064a\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645 \u0644\u0631\u0641\u0639 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"20,1,0\">\u062a\u0623\u062c\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a: \u062a\u0631\u062d\u064a\u0644 \u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u062e\u0635 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0646\u0638\u0627\u0645\u064a.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"20,2,0\">\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0627\u0626\u0644\u0629: \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u062f\u064a\u0631\u0627\u062a \u063a\u064a\u0631 \u0648\u0627\u0642\u0639\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0623\u0648 \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0644\u0644\u0623\u0635\u0648\u0644.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"21\"><b data-path-to-node=\"21\" data-index-in-node=\"0\">\u0633\u0627\u0628\u0639\u0627\u064b: \u0639\u062f\u0645 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/b><\/h3>\n<p data-path-to-node=\"22\">\u064a\u0624\u062f\u064a \u0648\u062c\u0648\u062f \u0641\u062c\u0648\u0629 \u0643\u0628\u064a\u0631\u0629 \u0628\u064a\u0646 \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0625\u0644\u0649 <b data-path-to-node=\"22\" data-index-in-node=\"75\">Errors that lead to the rejection of financial statements by the auditor<\/b>. \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u064a\u062f\u0642\u0642 \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0643\u062c\u0632\u0621 \u0623\u0635\u064a\u0644 \u0645\u0646 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0645\u0648\u0642\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0623\u064a \u062a\u0644\u0627\u0639\u0628 \u0647\u0646\u0627 \u064a\u0639\u0646\u064a \u0648\u062c\u0648\u062f \u0645\u062e\u0627\u0637\u0631 \u063a\u0631\u0627\u0645\u0627\u062a \u0642\u062f \u062a\u0646\u0647\u0627\u0631 \u0628\u0633\u0628\u0628\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<ul data-path-to-node=\"23\">\n<li>\n<p data-path-to-node=\"23,0,0\">\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0632\u0643\u0648\u064a: \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062a\u0633\u0648\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"23,1,0\">\u0625\u0647\u0645\u0627\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639: \u0639\u062f\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"23,2,0\">\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0641\u062d\u0635: \u063a\u064a\u0627\u0628 \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"24\"><b data-path-to-node=\"24\" data-index-in-node=\"0\">\u062b\u0627\u0645\u0646\u0627\u064b: \u063a\u064a\u0627\u0628 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631<\/b><\/h3>\n<p data-path-to-node=\"25\">\u064a\u0639\u062a\u0628\u0631 \u062a\u062f\u062e\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0635\u064a\u0627\u063a\u0629 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0645\u0646 \u0636\u0645\u0646 <b data-path-to-node=\"25\" data-index-in-node=\"49\">Errors that lead to the rejection of financial statements by the auditor<\/b>. \u064a\u062c\u0628 \u0623\u0646 \u062a\u064f\u0639\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0628\u0645\u0639\u0632\u0644 \u0639\u0646 \u0623\u064a \u0636\u063a\u0648\u0637 \u0642\u062f \u062a\u0647\u062f\u0641 \u0644\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u060c \u0648\u0623\u064a \u0645\u062d\u0627\u0648\u0644\u0629 \u0644\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u062a\u0624\u062f\u064a \u0641\u0648\u0631\u0627\u064b \u0625\u0644\u0649 \u0627\u0639\u062a\u0630\u0627\u0631\u0647 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0631\u0641\u0636 \u0627\u0644\u0646\u062a\u0627\u0626\u062c.<\/p>\n<ul data-path-to-node=\"26\">\n<li>\n<p data-path-to-node=\"26,0,0\">\u0627\u0644\u0636\u063a\u0637 \u0627\u0644\u0645\u0647\u0646\u064a: \u0645\u062d\u0627\u0648\u0644\u0629 \u0641\u0631\u0636 \u0645\u0639\u0627\u0644\u062c\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0639\u064a\u0646\u0629 \u062a\u062e\u062f\u0645 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u0642\u0637.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"26,1,0\">\u062a\u0636\u0627\u0631\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d: \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0627\u062a \u0634\u062e\u0635\u064a\u0629 \u0623\u0648 \u062a\u062c\u0627\u0631\u064a\u0629 \u063a\u064a\u0631 \u0645\u0639\u0644\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"26,2,0\">\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0645: \u0627\u0644\u0645\u0645\u0627\u0637\u0644\u0629 \u0641\u064a \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0645\u0627 \u064a\u0636\u0639 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u062a\u062d\u062a \u0636\u063a\u0637 \u0627\u0644\u0648\u0642\u062a \u0644\u0644\u062a\u063a\u0627\u0636\u064a \u0639\u0646 \u0628\u0639\u0636 \u0627\u0644\u0623\u062e\u0637\u0627\u0621.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"2\"><b data-path-to-node=\"2\" data-index-in-node=\"0\">\u0643\u064a\u0641 \u062a\u062d\u0645\u064a \u0634\u0631\u0643\u062a\u0643 \u0645\u0646 \u0623\u062e\u0637\u0627\u0621 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0641\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u061f<\/b><\/h2>\n<p data-path-to-node=\"3\">\u062a\u0639\u062a\u0628\u0631 \u062d\u0645\u0627\u064a\u0629 \u0645\u0646\u0634\u0623\u062a\u0643 \u0645\u0646 <b data-path-to-node=\"3\" data-index-in-node=\"22\">Errors that lead to the rejection of financial statements by the auditor<\/b> \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u0628\u062f\u0623 \u0628\u062a\u0628\u0646\u064a \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0648\u062b\u064a\u0642 \u0645\u0639 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629 \u0643\u0623\u0641\u0636\u0644 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062c\u062f\u0629 \u0648\u0627\u0644\u0631\u064a\u0627\u0636. \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u062a\u0643\u0645\u0646 \u0641\u064a \u0627\u0633\u062a\u0628\u0627\u0642 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0628\u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u062f\u0627\u062e\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u0636\u0645\u0646 \u0645\u0639\u0627\u0644\u062c\u0629 \u0623\u064a \u062e\u0644\u0644 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0642\u0628\u0644 \u0648\u0635\u0648\u0644\u0647\u0627 \u0644\u064a\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\n<ul data-path-to-node=\"4\">\n<li>\n<p data-path-to-node=\"4,0,0\">\u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u062d\u0648\u0643\u0645\u0629: \u062a\u0623\u0633\u064a\u0633 \u0631\u0642\u0627\u0628\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0642\u0648\u064a\u0629 \u062a\u0645\u0646\u0639 \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0648\u062a\u0636\u0645\u0646 \u062f\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"4,1,0\">\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a: \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u062a\u0628\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"4,2,0\">\u0627\u0644\u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u064a\u0629: \u062a\u0648\u0641\u064a\u0631 \u0643\u0627\u0641\u0629 \u0627\u0644\u0639\u0642\u0648\u062f\u060c \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u0648\u0643\u0634\u0648\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u062f\u0648\u0646 \u062a\u0623\u062e\u064a\u0631.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"4,3,0\">\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u062e\u0628\u064a\u0631: \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u062d\u062a\u0631\u0641 \u0645\u0646 &#8220;\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629&#8221; \u0644\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"6\"><b data-path-to-node=\"6\" data-index-in-node=\"0\">\u0644\u0645\u0627\u0630\u0627 \u064a\u062a\u0645 \u0631\u0641\u0636 \u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u061f \u0623\u062e\u0637\u0627\u0621 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0641\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/b><\/h2>\n<p data-path-to-node=\"7\">\u062a\u062a\u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u0631\u0641\u0636\u060c \u0648\u0644\u0643\u0646 \u062a\u0638\u0644 <b data-path-to-node=\"7\" data-index-in-node=\"60\">Errors that lead to the rejection of financial statements by the auditor<\/b> \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0647\u064a \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u0627\u064b \u0648\u062a\u0623\u062b\u064a\u0631\u0627\u064b. \u064a\u062a\u0645 \u0627\u0644\u0631\u0641\u0636 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u062a\u0634\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0623\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0644\u0627 \u062a\u0639\u0628\u0631 \u0628\u0635\u062f\u0642 \u0639\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0623\u0648 \u0639\u0646\u062f \u0648\u062c\u0648\u062f \u0642\u064a\u0648\u062f \u062a\u0645\u0646\u0639\u0647 \u0645\u0646 \u0641\u062d\u0635 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0645\u0645\u0627 \u064a\u0636\u0637\u0631\u0647 \u0644\u0625\u0635\u062f\u0627\u0631 &#8220;\u0631\u0623\u064a \u0645\u0639\u0627\u0631\u0636&#8221; \u0623\u0648 &#8220;\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0625\u0628\u062f\u0627\u0621 \u0627\u0644\u0631\u0623\u064a&#8221; \u062d\u0645\u0627\u064a\u0629\u064b \u0644\u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0623\u0645\u0627\u0645 <b data-path-to-node=\"7\" data-index-in-node=\"360\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/b> \u0645\u0639\u062a\u0645\u062f.<\/p>\n<ul data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\"><b data-path-to-node=\"8,0,0\" data-index-in-node=\"0\">\u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a:<\/b> \u062a\u0633\u062c\u064a\u0644 \u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0647\u0645\u064a\u0629 \u0623\u0648 \u062a\u0636\u062e\u064a\u0645 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0625\u0638\u0647\u0627\u0631 \u0623\u062f\u0627\u0621 \u0645\u0627\u0644\u064a \u063a\u064a\u0631 \u062d\u0642\u064a\u0642\u064a.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\"><b data-path-to-node=\"8,1,0\" data-index-in-node=\"0\">\u0639\u062f\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u062e\u0633\u0627\u0626\u0631:<\/b> \u0645\u062d\u0627\u0648\u0644\u0629 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0647\u062f\u062f \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 (Going Concern).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\"><b data-path-to-node=\"8,2,0\" data-index-in-node=\"0\">\u0627\u0644\u062e\u0644\u0627\u0641 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a:<\/b> \u0648\u062c\u0648\u062f \u0641\u0631\u0648\u0642\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0628\u064a\u0646 <b data-path-to-node=\"8,2,0\" data-index-in-node=\"74\">\u0623\u0641\u0636\u0644 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/b> \u0645\u0643\u0644\u0641 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,3,0\"><b data-path-to-node=\"8,3,0\" data-index-in-node=\"0\">\u0636\u0639\u0641 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629:<\/b> \u0645\u062d\u0627\u0648\u0644\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0639\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0623\u0648 \u0641\u0631\u0636 \u0642\u064a\u0648\u062f \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0641\u062d\u0635\u0647 \u0644\u0644\u0623\u062f\u0644\u0629.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"10\"><b data-path-to-node=\"10\" data-index-in-node=\"0\">\u0646\u0635\u064a\u062d\u0629 \u0645\u0646 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629<\/b><\/h3>\n<p data-path-to-node=\"10\">\u0625\u0646 \u062a\u062c\u0646\u0628 <b data-path-to-node=\"10\" data-index-in-node=\"32\">Errors that lead to the rejection of financial statements by the auditor<\/b> \u0644\u064a\u0633 \u0645\u062c\u0631\u062f \u0625\u062c\u0631\u0627\u0621 \u0634\u0643\u0644\u064a\u060c \u0628\u0644 \u0647\u0648 \u0635\u0645\u0627\u0645 \u0623\u0645\u0627\u0646 \u0644\u0633\u0645\u0639\u0629 \u0634\u0631\u0643\u062a\u0643 \u0648\u0645\u0633\u062a\u0642\u0628\u0644\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a. \u0646\u062d\u0646 \u0641\u064a <b data-path-to-node=\"10\" data-index-in-node=\"154\">\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629<\/b> \u0646\u0636\u0645\u0646 \u0644\u0643 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u062a\u0633\u0645 \u0628\u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u0627\u0645\u0629.<\/p>\n<p data-path-to-node=\"11\"><b data-path-to-node=\"11\" data-index-in-node=\"0\">\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0646\u0627 \u0627\u0644\u0622\u0646 \u0644\u062a\u0623\u0645\u064a\u0646 \u0645\u0648\u0642\u0641\u0643 \u0627\u0644\u0645\u0627\u0644\u064a:<\/b><\/p>\n<ul data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\"><b data-path-to-node=\"12,0,0\" data-index-in-node=\"0\">\u0648\u0627\u062a\u0633\u0627\u0628:<\/b> 00966540099300<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\"><b data-path-to-node=\"12,1,0\" data-index-in-node=\"0\">\u0627\u0644\u0645\u0648\u0642\u0639:<\/b> <a class=\"ng-star-inserted\" href=\"https:\/\/expfu.com\/en\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwjdz8a49LCUAxUAAAAAHQAAAAAQ5wU\">expfu.com<\/a><\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"29\">\u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0648\u0642\u0648\u0639 \u0641\u064a <b data-path-to-node=\"29\" data-index-in-node=\"16\">Errors that lead to the rejection of financial statements by the auditor<\/b>\u060c \u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u062d\u0648\u0643\u0645\u0629 \u0645\u0627\u0644\u064a \u0635\u0644\u0628 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629. \u0646\u062d\u0646 \u0641\u064a \u0634\u0631\u0643\u0629 <b data-path-to-node=\"29\" data-index-in-node=\"150\">\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629<\/b>\u060c \u0643\u0623\u0641\u0636\u0644 <b data-path-to-node=\"29\" data-index-in-node=\"171\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/b>\u060c \u0646\u0633\u0627\u0639\u062f\u0643 \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0646\u0638\u0645\u062a\u0643 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0628\u062f\u0642\u0629 \u0645\u062a\u0646\u0627\u0647\u064a\u0629\u060c \u0644\u0646\u0636\u0645\u0646 \u0644\u0643 \u0642\u0628\u0648\u0644 \u0642\u0648\u0627\u0626\u0645\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0641\u064a \u0623\u0639\u0645\u0627\u0644\u0643.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u062a\u062a\u0645\u062b\u0644 \u0623\u0628\u0631\u0632 \u0623\u062e\u0637\u0627\u0621 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0641\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0641\u064a \u0639\u062f\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)\u060c \u0648\u062c\u0648\u062f \u0636\u0639\u0641 \u062c\u0648\u0647\u0631\u064a \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u0648\u0627\u0636\u062d \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 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