{"id":23514,"date":"2021-06-27T13:02:57","date_gmt":"2021-06-27T08:32:57","guid":{"rendered":"https:\/\/maktabkhooneh.org\/mag\/?p=23514"},"modified":"2026-04-06T19:30:06","modified_gmt":"2026-04-06T16:00:06","slug":"types-of-audits","status":"publish","type":"post","link":"https:\/\/maktabkhooneh.org\/mag\/types-of-audits\/","title":{"rendered":"\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u062a\u0639\u0631\u06cc\u0641 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/maktabkhooneh.org\/mag\/types-of-audits\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px;\">\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc&nbsp;<\/span><\/a><\/h2>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u062d\u0633\u0627\u0633\u200c\u062a\u0631\u06cc\u0646 \u06a9\u0627\u0631\u0647\u0627 \u0648 \u0634\u063a\u0644\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0627\u0642\u062a\u0635\u0627\u062f \u06a9\u0634\u0648\u0631 \u062a\u0627\u062b\u06cc\u0631 \u06a9\u0630\u0627\u0631 \u0627\u0633\u062a \u0628\u0647 \u0639\u0628\u0627\u0631\u062a\u06cc \u0622\u0646 \u0631\u0627 \u0633\u062a\u0648\u0646 \u0627\u0642\u062a\u0635\u0627\u062f \u0645\u06cc\u200c\u0646\u0627\u0645\u0646\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u060c \u0633\u0627\u0632\u0645\u0627\u0646\u200e\u0647\u0627 \u0648 \u062a\u062c\u0627\u0631\u062a\u200c\u0647\u0627 \u0646\u0645\u06cc\u200c\u062f\u0627\u0646\u0646\u062f \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 <strong>\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/strong> 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'_blank');\">\r\n        \u0634\u0631\u0648\u0639 \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc\r\n    <\/button>\r\n<\/div><\/div><\/div><\/div>\n\n\n<figure class=\"wp-block-image aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" width=\"299\" height=\"168\" src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/images-1-2.jpg\" alt=\"\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\" class=\"wp-image-23646\" title=\"\"><figcaption><\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u0627\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc :<\/span><\/h3>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0628\u0647 \u0637\u0648\u0631 \u062e\u0644\u0627\u0635\u0647\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0633\u0648\u0627\u0628\u0642 \u0645\u0627\u0644\u06cc \u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0634\u0645\u0627 \u0631\u0627 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\u0628\u0631\u0627\u06cc \u06cc\u06a9 \u067e\u0631\u0648\u0698\u0647 \u062e\u0627\u0635 (\u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u0627\u0646 \u06cc\u0627 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a) \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627 \u0628\u0647 \u0634\u0645\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f \u06a9\u0647 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0631\u0648\u0627\u0644 \u0639\u0627\u062f\u06cc \u0648 \u0646\u0638\u0645 \u062e\u0648\u062f \u0631\u0627 \u062f\u0627\u062f. <\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0686\u06cc\u0633\u062a\u061f<\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u062e\u0644\u06cc<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u062f\u0631 \u062f\u0627\u062e\u0644 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0634\u0645\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0635\u0627\u062d\u0628 \u06a9\u0627\u0631\u060c \u062f\u0633\u062a\u0648\u0631 \u0627\u0646\u062c\u0627\u0645 \u06a9\u0627\u0631 \u0631\u0627 \u0634\u0645\u0627 \u0645\u06cc\u200c\u062f\u0647\u06cc\u062f \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0634\u062e\u0635 \u062f\u06cc\u06af\u0631\u06cc \u0645\u062b\u0644\u0627 \u06cc\u06a9\u06cc \u0627\u0632 \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646 \u0634\u0645\u0627 \u0622\u0646 \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0633\u0647\u0627\u0645\u062f\u0627\u0631 \u06cc\u0627 \u0627\u0639\u0636\u0627\u06cc \u0647\u06cc\u0626\u062a \u0645\u062f\u06cc\u0631\u0647 \u062f\u0627\u0631\u0646\u062f \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u062e\u0644\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0631\u0627\u0647\u06cc \u0628\u0631\u0627\u06cc \u0628\u0647 \u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0627\u0633\u0646\u0627\u062f \u062f\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u06cc\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062e\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0648 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0631\u0648\u0634 \u062e\u0648\u0628\u06cc \u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u0627\u0647\u062f\u0627\u0641 \u0645\u0627\u0644\u06cc \u0648 \u0686\u06cc\u062f\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc \u062c\u062f\u06cc\u062f \u0645\u0627\u0644\u06cc \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0627\u06af\u0631\u0686\u0647 \u062f\u0644\u0627\u06cc\u0644 \u0632\u06cc\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u06cc\u06a9 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u062e\u0644\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u060c \u0628\u0631\u062e\u06cc \u0627\u0632 \u062f\u0644\u0627\u06cc\u0644 \u0631\u0627\u06cc\u062c \u0639\u0628\u0627\u0631\u062a\u0646\u062f \u0627\u0632:<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u062f\u0627\u0631\u062f \u0631\u0627 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u062f\u0647\u06cc\u062f<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0646\u062a\u06cc\u062c\u0647 \u0627\u062b\u0631\u0628\u062e\u0634\u06cc \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0631\u0627 \u0646\u0638\u0627\u0631\u062a \u0648 \u06a9\u0646\u062a\u0631\u0644 \u06a9\u0646\u06cc\u062f<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u062a\u062c\u0627\u0631\u062a \u0634\u0645\u0627 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0637\u0627\u0628\u0642\u062a \u062f\u0627\u0631\u062f<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0623\u06cc\u06cc\u062f \u06a9\u0646\u06cc\u062f<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627 \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0631\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u06cc\u062f<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0645\u0631\u0627\u062d\u0644 \u06a9\u0627\u0631 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062e\u0627\u0631\u062c\u06cc<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062e\u0627\u0631\u062c\u06cc \u062a\u0648\u0633\u0637 \u0634\u062e\u0635 \u062b\u0627\u0644\u062b \u0645\u0627\u0646\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u0622\u0698\u0627\u0646\u0633 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f. \u062d\u0633\u0627\u0628\u0631\u0633 \u062e\u0627\u0631\u062c\u06cc \u0647\u06cc\u0686 \u0627\u0631\u062a\u0628\u0627\u0637\u06cc \u0628\u0627 \u062a\u062c\u0627\u0631\u062a\u060c \u0634\u0631\u06a9\u062a \u0648 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0646\u062f\u0627\u0631\u062f (\u06a9\u0627\u0631\u0645\u0646\u062f \u0634\u0645\u0627 \u0646\u06cc\u0633\u062a).<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0628\u0627\u06cc\u062f \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0648\u0645\u06cc \u067e\u0630\u06cc\u0631\u0641\u062a\u0647 \u0634\u062f\u0647 (GAAS) \u067e\u06cc\u0631\u0648\u06cc \u0648 \u0637\u0628\u0642 \u0622\u0646 \u0639\u0645\u0644 \u06a9\u0646\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0627\u0644\u0628\u062a\u0647 \u06a9\u0647 \u0645\u0627\u0646\u0646\u062f \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc\u060c \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0645\u0645\u06cc\u0632\u06cc \u062e\u0627\u0631\u062c\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0635\u062d\u062a \u0633\u0648\u0627\u0628\u0642 \u0648 \u0627\u0633\u0646\u0627\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0648\u0627\u0645 \u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0631\u0627\u06cc \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0628\u0648\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0648 \u0627\u0633\u0646\u0627\u062f \u0645\u0627\u0644\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u060c \u0628\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062e\u0627\u0631\u062c\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span dir=\"LTR\" style=\"font-size: 16px;\">&nbsp;&nbsp;<\/span><\/p>\n\n\n<div class=\"jet-listing-grid--50192\" style=\"\"><style><\/style><section class=\"zht-related-post\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/Article\" role=\"region\"\n  aria-label=\"Related article\">\n  <div class=\"zht-related-post-section-label\">\n    \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637\n  <\/div>\n  <img decoding=\"async\" width=\"300\" height=\"210\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/what-is-accounting-equation-1-300x210.jpg.webp\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/what-is-accounting-equation-1-300x210.jpg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/what-is-accounting-equation-1-768x538.jpg.webp 768w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/what-is-accounting-equation-1.jpg 1000w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/210;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/accounting-labor-market\/\" class=\"zht-related-post-title\"\n    itemprop=\"headline\" target=\"_blank\">\u0628\u0627\u0632\u0627\u0631 \u06a9\u0627\u0631 \u0631\u0634\u062a\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a>\n<\/section><\/div>\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0648\u0642\u062a\u06cc \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u06af\u0632\u0627\u0631\u0634 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u06a9\u0627\u0645\u0644\u06cc \u0628\u0647 \u0634\u0645\u0627 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0634\u0627\u0645\u0644 \u062c\u0632\u0626\u06cc\u0627\u062a\u06cc \u0627\u0632 \u0631\u0648\u0646\u062f \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0646\u062a\u06cc\u062c\u0647 \u0622\u0646 \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0627\u06cc\u0646 \u06af\u0632\u0627\u0631\u0634 \u0634\u0627\u0645\u0644 \u062a\u0627\u06cc\u06cc\u062f\u06cc\u0647 \u0635\u062d\u062a \u0648 \u06a9\u0627\u0645\u0644 \u0628\u0648\u062f\u0646 \u0645\u062f\u0627\u0631\u06a9 \u0634\u0645\u0627\u060c \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06af\u0645\u0634\u062f\u0647 \u06cc\u0627 \u0646\u0627\u062f\u0631\u0633\u062a \u062f\u0631 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0645\u0648\u062c\u0648\u062f \u062f\u0631 \u0634\u0631\u06a9\u062a \u0634\u0645\u0627 \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"275\" height=\"183\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/images-2.jpg\" alt=\"\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\" class=\"wp-image-23647 lazyload\" title=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 275px; --smush-placeholder-aspect-ratio: 275\/183;\"><figcaption><\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc IRS<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc IRS \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0635\u062d\u062a \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc 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\u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0637\u0627\u0647\u0627\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0634\u0645\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u06a9\u0646\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc IRS \u0631\u0627 \u0628\u0647 \u0637\u0648\u0631 \u062a\u0635\u0627\u062f\u0641\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc IRS \u0631\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u067e\u0633\u062a \u06cc\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0645\u0635\u0627\u062d\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0636\u0648\u0631\u06cc \u0627\u0646\u062c\u0627\u0645 \u062f\u0627\u062f.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0631\u0627\u06cc\u062c\u200c\u062a\u0631\u06cc\u0646<strong> \u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/strong> \u0627\u0633\u062a. \u0628\u06cc\u0634\u062a\u0631 <strong>\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c<\/strong> \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062e\u0627\u0631\u062c\u06cc \u0627\u0633\u062a. \u062f\u0631 \u062d\u06cc\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u0631\u0633 \u0627\u0635\u0646\u0627\u0641 \u0648 \u0635\u062d\u062a \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0631\u0627 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u067e\u0633 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u060c \u0634\u062e\u0635 \u062b\u0627\u0644\u062b \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0646\u0638\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0631\u0627 \u0628\u0647 \u0648\u0627\u0645 \u062f\u0647\u0646\u062f\u06af\u0627\u0646\u060c \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631\u0627\u0646 \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u0627\u0646 \u0627\u0639\u0644\u0627\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span dir=\"LTR\" style=\"font-size: 16px;\">&nbsp;&nbsp;<\/span><\/p>\n\n\n<div class=\"jet-listing-grid--50192\" style=\"\"><section class=\"zht-related-post\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/Article\" role=\"region\"\n  aria-label=\"Related article\">\n  <div class=\"zht-related-post-section-label\">\n    \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637\n  <\/div>\n  <img decoding=\"async\" width=\"300\" height=\"200\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/Theory-of-Accounting-Concepts-300x200.jpg.webp\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/Theory-of-Accounting-Concepts-300x200.jpg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/Theory-of-Accounting-Concepts-1024x683.jpg.webp 1024w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/Theory-of-Accounting-Concepts-768x512.jpg.webp 768w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/Theory-of-Accounting-Concepts.jpg 1200w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/200;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/accounting-assumptions\/\" class=\"zht-related-post-title\"\n    itemprop=\"headline\" target=\"_blank\">\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f<\/a>\n<\/section><\/div>\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0645\u0645\u06cc\u0632\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0645\u0634\u0627\u0628\u0647 \u0645\u0645\u06cc\u0632\u06cc \u062f\u0627\u062e\u0644\u06cc \u0627\u0633\u062a. \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0627\u0647\u062f\u0627\u0641\u060c \u0641\u0631\u0627\u06cc\u0646\u062f\u0647\u0627\u06cc \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0646\u062a\u0627\u06cc\u062c \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u0634\u0645\u0627 \u0631\u0627 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c \u0645\u0645\u06cc\u0632\u06cc\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u062f\u0627\u062e\u0644\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u06cc\u06a9 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062e\u0627\u0631\u062c\u06cc \u0628\u0627\u0634\u062f. \u0647\u062f\u0641 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0627\u0645\u0644 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627\u060c \u06a9\u0646\u062a\u0631\u0644 \u0648 \u0646\u0638\u0627\u0631\u062a \u0628\u0631 \u0646\u062a\u06cc\u062c\u0647 \u0622\u0646\u200c\u0647\u0627 \u0648 \u062a\u0639\u06cc\u06cc\u0646 \u0631\u0627\u0647\u200c\u0647\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u0622\u0646\u0647\u0627 \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0627\u0646\u0637\u0628\u0627\u0642<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc 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\u06a9\u0646\u06cc\u062f \u0622\u06cc\u0627 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0628\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u062e\u0633\u0627\u0631\u062a \u06a9\u0627\u0631\u06af\u0631\u0627\u0646 \u06cc\u0627 \u062a\u0648\u0632\u06cc\u0639 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u0633\u0627\u0632\u06af\u0627\u0631 \u0627\u0633\u062a \u06cc\u0627 \u062e\u06cc\u0631\u060c \u0622\u0646\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f \u06a9\u0647 \u0622\u06cc\u0627 \u062a\u062c\u0627\u0631\u062a \u0634\u0645\u0627 \u0628\u0627 \u0645\u0642\u0631\u0631\u0627\u062a IRS \u0645\u0637\u0627\u0628\u0642\u062a \u062f\u0627\u0631\u062f \u06cc\u0627 \u062e\u06cc\u0631.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0633\u06cc\u0633\u062a\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u0647\u0627 \u0648 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0641\u0646\u0627\u0648\u0631\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062a\u0623\u062b\u06cc\u0631 \u0645\u06cc\u200c\u06af\u0630\u0627\u0631\u062f. \u0635\u0627\u062d\u0628\u0627\u0646 \u0627\u06cc\u0646 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u0633\u06cc\u0633\u062a\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0645\u0633\u0627\u0626\u0644 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062a\u0648\u0633\u0639\u0647 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u060c \u067e\u0631\u062f\u0627\u0632\u0634 \u062f\u0627\u062f\u0647\u200c\u0647\u0627 \u0648 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0631\u0627\u06cc\u0627\u0646\u0647\u200c\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0633\u06cc\u0633\u062a\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0631\u0627 \u0628\u0647 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0627\u0634\u062e\u0627\u0635 \u063a\u06cc\u0631 \u0645\u062c\u0627\u0632 \u0628\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062e\u0635\u0648\u0635\u06cc \u062f\u0633\u062a\u0631\u0633\u06cc \u0646\u062f\u0627\u0631\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0647\u0645\u0686\u0646\u06cc\u0646\u060c IT \u0648 \u0645\u0634\u0627\u063a\u0644 \u063a\u06cc\u0631 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u06cc \u0628\u0627\u06cc\u062f \u0645\u0631\u062a\u0628\u0627\u064b \u0645\u0645\u06cc\u0632\u06cc\u200c\u0647\u0627\u06cc \u0627\u0645\u0646\u06cc\u062a\u06cc \u0633\u0627\u06cc\u0628\u0631\u06cc \u06a9\u0648\u0686\u06a9 \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f \u062a\u0627 \u0627\u0632 \u0627\u06cc\u0645\u0646\u06cc \u0633\u06cc\u0633\u062a\u0645 \u0622\u0646\u0647\u0627 \u062f\u0631 \u0628\u0631\u0627\u0628\u0631 \u06a9\u0644\u0627\u0647\u0628\u0631\u062f\u0627\u0631\u06cc \u0648 \u0647\u06a9\u0631\u0647\u0627 \u0645\u0637\u0645\u0626\u0646 \u0628\u0627\u0634\u0646\u062f.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0641\u0631\u0627\u06cc\u0646\u062f\u0647\u0627\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0634\u0627\u063a\u0644 \u0634\u0645\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0627\u0632 \u0635\u062d\u062a \u0622\u0646\u0647\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u06a9\u0646\u062f. \u0647\u0646\u06af\u0627\u0645 \u0627\u0646\u062c\u0627\u0645 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f\u060c \u0628\u0647 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0627\u0646\u0646\u062f \u0646\u0631\u062e \u062f\u0633\u062a\u0645\u0632\u062f\u060c \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646 \u062a\u0648\u062c\u0647 \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0627\u062e\u0644\u06cc \u0627\u0633\u062a. \u0627\u0646\u062c\u0627\u0645 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0628\u0647 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0628\u0627\u06cc\u062f \u0633\u0627\u0644\u0627\u0646\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u062e\u0644\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f \u062a\u0627 \u062e\u0637\u0627\u0647\u0627\u06cc \u0645\u0648\u062c\u0648\u062f \u062f\u0631 \u0641\u0631\u0627\u06cc\u0646\u062f\u0647\u0627\u06cc \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u062e\u0648\u062f \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u0646\u062f \u0648 \u0627\u0633\u0646\u0627\u062f \u0647\u0645\u0647 \u0628\u0627 \u0647\u0645 \u0645\u0637\u0627\u0628\u0642\u062a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc<\/span><\/h4>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0628\u0647 \u0634\u0645\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0627\u062e\u062a\u0644\u0627\u0641 \u062d\u0642\u0648\u0642 \u0628\u06cc\u0646 \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0646\u06cc\u062f. \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0627 \u062d\u0642\u0648\u0642 \u0646\u0627\u0628\u0631\u0627\u0628\u0631 \u0631\u0627 \u062f\u0631 \u0634\u0631\u06a9\u062a \u062e\u0648\u062f \u062a\u0634\u062e\u06cc\u0635 \u062f\u0647\u06cc\u062f. \u062f\u0631 \u0647\u0646\u06af\u0627\u0645 \u0627\u0646\u062c\u0627\u0645 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc\u060c \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u062d\u0642\u0648\u0642\u06cc \u0646\u0627\u0634\u06cc \u0627\u0632 \u0646\u0698\u0627\u062f\u060c \u0645\u0630\u0647\u0628\u060c \u0633\u0646 \u0648 \u062c\u0646\u0633\u06cc\u062a \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc\u060c \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0647\u0645\u0686\u0646\u06cc\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0635\u0646\u0639\u062a \u0648 \u0645\u0648\u0642\u0639\u06cc\u062a \u0645\u06a9\u0627\u0646\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u062a\u0627\u0646\u060c \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0646\u0627\u0633\u0628 \u06a9\u0627\u0631\u06af\u0631\u0627\u0646 \u0628\u062f\u0627\u0646\u06cc\u062f \u0648 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0648 \u0637\u0628\u0642 \u0634\u0631\u0627\u06cc\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062c\u063a\u0631\u0627\u0641\u06cc\u0627\u06cc\u06cc \u06a9\u0634\u0648\u0631\u062a\u0627\u0646 \u0622\u0646\u200c\u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n\n\n\n<p><span dir=\"LTR\" style=\"font-size: 16px;\">&nbsp;&nbsp;<\/span><\/p>\n\n\n<div class=\"jet-listing-grid--50192\" style=\"\"><section class=\"zht-related-post\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/Article\" role=\"region\"\n  aria-label=\"Related article\">\n  <div class=\"zht-related-post-section-label\">\n    \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637\n  <\/div>\n  <img decoding=\"async\" width=\"300\" height=\"210\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/96251863-57a250083df78c327615ea44-300x210.jpg.webp\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/96251863-57a250083df78c327615ea44-300x210.jpg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2021\/06\/96251863-57a250083df78c327615ea44-768x538.jpg.webp 768w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/96251863-57a250083df78c327615ea44.jpg 1000w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/210;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/accounting-balance-sheet\/\" class=\"zht-related-post-title\"\n    itemprop=\"headline\" target=\"_blank\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a>\n<\/section><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u0627\u0647\u0645\u06cc\u062a \u0627\u0646\u062c\u0627\u0645 \u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627<\/span><\/h3>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0634\u063a\u0644 \u0648 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0628\u0627\u06cc\u062f \u0645\u0631\u062a\u0628\u0627\u064b \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\"><strong>\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/strong> \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0645\u0634\u06a9\u0644\u0627\u062a \u06a9\u0627\u0631 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f \u062a\u0627 \u0642\u0628\u0644 \u0627\u0632 \u0627\u06cc\u0646\u06a9\u0647 \u062f\u06cc\u0631 \u0634\u0648\u062f\u060c \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0628\u0632\u0631\u06af \u062f\u0631 \u0628\u062e\u0634 \u0645\u0627\u0644\u06cc \u067e\u06cc\u062f\u0627 \u06a9\u0646\u06cc\u062f. \u0627\u06af\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0627\u0646\u062c\u0627\u0645 \u0646\u062f\u0647\u06cc\u062f\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u062a\u0648\u062c\u0647 \u0634\u0648\u06cc\u062f \u06a9\u0647 \u0627\u0633\u0646\u0627\u062f \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u062b\u0628\u062a \u0646\u0634\u062f\u0647 \u06cc\u0627 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0628\u0627\u0647\u0645 \u0645\u0637\u0627\u0628\u0642 \u0646\u062f\u0627\u0631\u0646\u062f \u0648&#8230; \u06a9\u0647 \u0628\u0639\u062f\u0627\u064b \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0631 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u062a\u0623\u062b\u06cc\u0631 \u0628\u06af\u0630\u0627\u0631\u062f \u0686\u0647 \u0628\u0633\u0627 \u0622\u0646\u06a9\u0647 \u0628\u0647 \u0622\u0646 \u0636\u0631\u0631 \u0628\u0632\u0646\u062f.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u0642\u0628\u0644 \u0627\u0632 \u0627\u06cc\u0646\u06a9\u0647 \u0628\u0627 \u0627\u06cc\u062f\u0647 \u0627\u0646\u062c\u0627\u0645 \u0645\u0631\u062a\u0628 \u0648 \u0645\u0646\u0638\u0645 <strong>\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/strong> \u0628\u0647 \u0635\u0648\u0631\u062a \u062f\u0648\u0631\u0647 \u0645\u062e\u0627\u0644\u0641\u062a \u06a9\u0646\u06cc\u062f\u060c \u0628\u0647 \u0627\u06cc\u0646 \u0641\u06a9\u0631 \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0686\u0642\u062f\u0631 \u0622\u0646\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0628\u0632\u0631\u06af \u06cc\u0627 \u06a9\u0648\u0686\u06a9 \u0634\u0645\u0627 \u0645\u0641\u06cc\u062f \u0628\u0627\u0634\u0646\u062f.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"1200\" height=\"675\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/Audits-3.jpg\" alt=\"\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\" class=\"wp-image-23644 lazyload\" title=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/Audits-3.jpg 1200w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/Audits-3-300x169.jpg 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/Audits-3-1024x576.jpg 1024w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2021\/06\/Audits-3-768x432.jpg 768w\" data-sizes=\"(max-width: 1200px) 100vw, 1200px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1200px; --smush-placeholder-aspect-ratio: 1200\/675;\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0686\u06af\u0648\u0646\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f:<\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 16px;\">\u0645\u0634\u06a9\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u0645\u0648\u062c\u0648\u062f \u062f\u0631 \u0634\u0631\u06a9\u062a \u0631\u0627 \u067e\u06cc\u062f\u0627 \u06a9\u0646\u06cc\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px;\">\u062e\u0637\u0627\u0647\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647 \u062f\u0631 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f \u0631\u0627 \u067e\u06cc\u062f\u0627 \u06a9\u0646\u06cc\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px;\">\u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u062c\u0647\u062a \u0627\u0635\u0644\u06cc \u0648 \u062f\u0631\u0633\u062a \u0622\u0646 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\u06a9\u0646\u062a\u0631\u0644 \u0622\u0646 \u0627\u0633\u0646\u0627\u062f \u062b\u0628\u062a \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0631 \u0648\u0627\u0642\u0639 \u0642\u062f\u0645 \u0628\u0639\u062f\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u0648 \u06cc\u06a9 \u062d\u0633\u0627\u0628\u0631\u0633 \u0628\u0627\u06cc\u062f \u0628\u0631 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0633\u0644\u0637 \u0628\u0627\u0634\u062f \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0628\u0631\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0627\u06cc\u0646\u06af\u0648\u0646\u0647 \u0646\u06cc\u0633\u062a.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0648 \u062d\u0633\u0627\u0628\u0631\u0633 \u062f\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a \u062e\u0648\u062f \u062f\u0631 \u0634\u0631\u06a9\u062a \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0646\u06cc\u0632 \u062a\u0641\u0627\u0648\u062a \u062f\u0627\u0631\u0646\u062f\u060c \u062f\u0631 \u0634\u0631\u06a9\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u0631\u0648\u0632\u0627\u0646\u0647 \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0646\u06cc\u0627\u0632 \u0627\u0633\u062a \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u062d\u0636\u0648\u0631 \u062d\u0633\u0627\u0628\u0631\u0633 \u062a\u0646\u0647\u0627 \u062f\u0631 \u0645\u0648\u0627\u0642\u0639 \u062e\u0627\u0635 \u0648 \u0644\u0632\u0648\u0645 \u0646\u06cc\u0627\u0632 \u0627\u0633\u062a.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc&nbsp; \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u06cc\u06a9\u06cc \u0627\u0632 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