{"id":3876,"date":"2025-05-08T14:39:54","date_gmt":"2025-05-08T14:39:54","guid":{"rendered":"https:\/\/mazeed.com\/sa\/ar\/blog\/"},"modified":"2025-05-19T17:14:27","modified_gmt":"2025-05-19T17:14:27","slug":"%d9%85%d8%ad%d8%a7%d8%b3%d8%a8-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%85%d8%b9%d8%aa%d9%85%d8%af","status":"publish","type":"post","link":"https:\/\/mazeed.com\/sa\/ar\/blog\/%d9%85%d8%ad%d8%a7%d8%b3%d8%a8-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%85%d8%b9%d8%aa%d9%85%d8%af\/","title":{"rendered":"\u0643\u064a\u0641 \u062a\u062e\u062a\u0627\u0631 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f"},"content":{"rendered":"\n<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639 \u0648\u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u060c 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class=\"wp-block-heading\"><strong>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0647\u064a \u0641\u0631\u0639 \u0645\u062a\u062e\u0635\u0635 \u0645\u0646 \u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0645\u062d\u0644\u064a\u064b\u0627 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\u0627\u0644\u0636\u0631\u064a\u0628\u064a.&nbsp;<\/p>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><strong>\u062a\u062d\u0633\u064a\u0646<\/strong><strong> <\/strong><strong>\u0627\u0644\u0623\u062f\u0627\u0621<\/strong><strong> <\/strong><strong>\u0627\u0644\u0645\u0627\u0644\u064a<\/strong><strong>:&nbsp;<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062f\u0642\u064a\u0642 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a.&nbsp;<\/p>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li><strong>\u062a\u0648\u0641\u064a\u0631<\/strong><strong> <\/strong><strong>\u062a\u0642\u0627\u0631\u064a\u0631<\/strong><strong> <\/strong><strong>\u0645\u0648\u062b\u0648\u0642\u0629<\/strong><strong>:&nbsp;<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>\u062a\u064f\u0639\u062a\u0645\u062f \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0647\u0645\u0629.&nbsp;<\/p>\n\n\n\n<ol start=\"6\" class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u062a\u0623\u0647\u064a\u0644<\/strong><strong> <\/strong><strong>\u0644\u0644\u062a\u062f\u0642\u064a\u0642<\/strong><strong>:&nbsp;<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u062c\u0627\u0647\u0632\u064a\u0629 \u0644\u0627\u062c\u062a\u064a\u0627\u0632 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u062e\u0627\u0631\u062c\u064a.&nbsp;<\/p>\n\n\n\n<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u062f\u0648\u0646 \u062a\u0648\u0638\u064a\u0641 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0623\u0648 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u060c \u062d\u064a\u062b \u064a\u062a\u0645\u062a\u0639 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0628\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0644\u0628\u064a\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n\n\n\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A7%D9%84%D8%AF%D9%88%D8%B1%D8%A9-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9-%D9%88%D9%85%D8%A7-%D9%87%D9%8A-%D9%85%D8%B1%D8%A7%D8%AD%D9%84%D9%87%D8%A7\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A7%D9%84%D8%AF%D9%88%D8%B1%D8%A9-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9-%D9%88%D9%85%D8%A7-%D9%87%D9%8A-%D9%85%D8%B1%D8%A7%D8%AD%D9%84%D9%87%D8%A7\/\" rel=\"noreferrer noopener\">\u0645\u0627 \u0647\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627 \u0647\u064a \u0645\u0631\u0627\u062d\u0644\u0647\u0627\u061f<\/a><\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0632\u064a\u062f: \u0637\u0631\u064a\u0642\u0629 \u062c\u062f\u064a\u062f\u0629 \u0644\u0623\u062a\u0645\u062a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0645\u0632\u064a\u062f \u0647\u064a \u0627\u0644\u0645\u0646\u0635\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0645\u0639 \u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0642\u0627\u0646\u0648\u0646\u064a\u0646 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u0643\u0627\u0646. \u0643\u0644 \u0645\u0627 \u0639\u0644\u064a\u0643 \u0647\u0648 \u062a\u0635\u0648\u064a\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0628\u0631 \u0648\u062f\u0639 \u0627\u0644\u0645\u0646\u0635\u0629 \u062a\u0642\u0648\u0645 \u0628\u0627\u0644\u0628\u0627\u0642\u064a.<br>\u2713 \u062a\u0648\u0641\u064a\u0631 \u062d\u062a\u0649 85% \u0645\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<br>\u2713 \u0637\u0631\u064a\u0642\u0629 \u062d\u062a\u0649 60% \u0623\u0633\u0631\u0639 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629<br>\u2713 \u062f\u0648\u0631\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0622\u0644\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u0629<br><a href=\"https:\/\/mazeed.com\/schedule-a-meeting\/?utm_campaign=SEO_Blogs_10%2F11%2F2024&amp;utm_source=Organic%20Traffic&amp;utm_term=KSA%20AR&amp;utm_content=%D9%83%D9%8A%D9%81%20%D8%AA%D8%AE%D8%AA%D8%A7%D8%B1%20%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%20%D9%82%D8%A7%D9%86%D9%88%D9%86%D9%8A%20%D9%85%D8%B9%D8%AA%D9%85%D8%AF%20%D9%81%D9%8A%20%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/schedule-a-meeting\/\" rel=\"noreferrer noopener\">\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062c\u0627\u0646\u064a\u0629<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629: \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0635\u0644\u0628 \u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0634\u0641\u0627\u0641\u0629<\/h2>\n\n\n\n<p>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062f\u0642\u0629\u060c \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0625\u0644\u064a\u0643 \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u062f\u0626:&nbsp;<\/p>\n\n\n\n<p><strong>1. \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 (Going Concern Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u0627\u0644\u062a\u0639\u0631\u064a\u0641: \u064a\u064f\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0633\u062a\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0644\u0641\u062a\u0631\u0629 \u063a\u064a\u0631 \u0645\u062d\u062f\u062f\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u064f\u0639\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0634\u0631\u0643\u0629 \u062a\u0645\u062a\u0644\u0643 \u0645\u0635\u0646\u0639\u064b\u0627\u060c \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0635\u0646\u0639 \u0643\u0623\u0635\u0644 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644 \u062f\u0648\u0646 \u0627\u0644\u0646\u0638\u0631 \u0625\u0644\u0649 \u0642\u064a\u0645\u062a\u0647 \u0625\u0630\u0627 \u062a\u0645 \u0628\u064a\u0639\u0647 \u0627\u0644\u064a\u0648\u0645\u060c \u0644\u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u064f\u062e\u0637\u0637 \u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u0647 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c.&nbsp;<\/p>\n\n\n\n<p><strong>2. \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 (Accrual Basis Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u062a\u064f\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062b \u0641\u064a\u0647\u0627\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062a\u0648\u0642\u064a\u062a \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0646\u0642\u062f \u0623\u0648 \u062f\u0641\u0639\u0647. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0625\u0630\u0627 \u0642\u062f\u0645\u062a \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u0641\u064a \u062f\u064a\u0633\u0645\u0628\u0631 \u0648\u0644\u0643\u0646\u0647\u0627 \u0644\u0645 \u062a\u0633\u062a\u0644\u0645 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0625\u0644\u0627 \u0641\u064a \u064a\u0646\u0627\u064a\u0631\u060c \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u062f\u064a\u0633\u0645\u0628\u0631\u060c \u0623\u064a \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a\u0647\u0627.&nbsp;<\/p>\n\n\n\n<p><strong>3. \u0645\u0628\u062f\u0623 \u0627\u0644\u062d\u064a\u0627\u062f\u064a\u0629 (Neutrality Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062e\u0627\u0644\u064a\u0629 \u0645\u0646 \u0623\u064a \u062a\u062d\u064a\u0632 \u0623\u0648 \u062a\u0636\u0644\u064a\u0644\u060c \u0648\u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0644\u062a\u062d\u0642\u064a\u0642 \u062a\u0645\u062b\u064a\u0644 \u0635\u0627\u062f\u0642 \u0648\u0639\u0627\u062f\u0644 \u0644\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0634\u0631\u0643\u0629 \u062a\u064f\u0639\u0627\u0646\u064a \u0645\u0646 \u062e\u0633\u0627\u0626\u0631 \u062a\u064f\u0638\u0647\u0631\u0647\u0627 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0625\u062e\u0641\u0627\u0626\u0647\u0627 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0633\u0644\u0628\u064a \u0639\u0644\u0649 \u0633\u0645\u0639\u062a\u0647\u0627.&nbsp;<\/p>\n\n\n\n<p><strong>4. \u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0643\u0627\u0645\u0644 (Full Disclosure Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0642\u0636\u064a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0642\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0636\u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.&nbsp;<\/p>\n\n\n\n<p><strong>5. \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629 (Historical Cost Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0628\u0647\u0627\u060c \u0648\u0644\u064a\u0633 \u0628\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0625\u0630\u0627 \u0627\u0634\u062a\u0631\u062a \u0634\u0631\u0643\u0629 \u0639\u0642\u0627\u0631\u064b\u0627 \u0628\u0640500,000 \u0631\u064a\u0627\u0644 \u0642\u0628\u0644 10 \u0633\u0646\u0648\u0627\u062a\u060c \u064a\u064f\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0646\u0641\u0633 \u0627\u0644\u0633\u0639\u0631\u060c \u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644.&nbsp;<\/p>\n\n\n\n<p><strong>6. \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 (Comparability Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0639\u0628\u0631 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0634\u0631\u0643\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a \u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u062a\u0633\u062a\u0645\u0631 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0644\u062a\u0648\u0636\u064a\u062d \u0623\u064a \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621.&nbsp;<\/p>\n\n\n\n<p><strong>7. \u0645\u0628\u062f\u0623 \u0627\u0644\u062d\u064a\u0637\u0629 \u0648\u0627\u0644\u062d\u0630\u0631 (Conservatism Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u062a\u0641\u0636\u0644 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u0642\u0637 \u0639\u0646\u062f \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646\u0647\u0627. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0646\u0627\u0643 \u0627\u062d\u062a\u0645\u0627\u0644 \u0644\u062e\u0633\u0627\u0631\u0629 \u062f\u0639\u0648\u0649 \u0642\u0636\u0627\u0626\u064a\u0629\u060c \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0643\u0645\u062e\u0635\u0635 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062d\u062a\u0649 \u0644\u0648 \u0644\u0645 \u062a\u062a\u062d\u0642\u0642 \u0628\u0639\u062f.&nbsp;<\/p>\n\n\n\n<p><strong>8. \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629 (Reliability Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0641\u0648\u0627\u062a\u064a\u0631 \u0631\u0633\u0645\u064a\u0629 \u0648\u0644\u064a\u0633 \u062a\u0648\u0642\u0639\u0627\u062a \u063a\u064a\u0631 \u0645\u0648\u062b\u0642\u0629.&nbsp;<\/p>\n\n\n\n<p><strong>9. \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 (Matching Principle)&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0633\u062c\u0644 \u0641\u064a\u0647\u0627 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0625\u0630\u0627 \u0628\u0627\u0639\u062a \u0634\u0631\u0643\u0629 \u0645\u0646\u062a\u062c\u0627\u062a \u062e\u0644\u0627\u0644 \u062f\u064a\u0633\u0645\u0628\u0631 \u0648\u062f\u0641\u0639\u062a \u062a\u0643\u0627\u0644\u064a\u0641 \u0634\u062d\u0646\u0647\u0627 \u0641\u064a \u064a\u0646\u0627\u064a\u0631\u060c \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0634\u062d\u0646 \u0641\u064a \u062f\u064a\u0633\u0645\u0628\u0631 \u0644\u0636\u0645\u0627\u0646 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f.&nbsp;<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f: \u062e\u0628\u064a\u0631\u0643 \u0627\u0644\u0645\u0648\u062b\u0648\u0642 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>&nbsp;\u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\n\n\n\n<p>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0647\u0648 \u0634\u062e\u0635 \u0645\u0624\u0647\u0644 \u064a\u062d\u0645\u0644 \u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627\u060c \u0645\u062b\u0644 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 SOCPA\u060c \u062a\u062e\u0648\u0644\u0647 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0642\u062f\u0645\u0629\u060c \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0644\u0644\u0634\u0631\u0643\u0627\u062a&nbsp;\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h3>\n\n\n\n<p><strong>1- \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0642\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a.&nbsp;<\/p>\n\n\n\n<p><strong>2- \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629&nbsp;<\/strong><\/p>\n\n\n\n<p>\u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.&nbsp;<\/p>\n\n\n\n<p><strong>3- \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629&nbsp;<\/strong><\/p>\n\n\n\n<p>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0642\u064a\u0642\u0629\u060c \u064a\u0642\u062f\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0631\u0624\u0649 \u0648\u0627\u0636\u062d\u0629 \u062d\u0648\u0644 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u062f\u0631\u0648\u0633\u0629.&nbsp;<\/p>\n\n\n\n<p><strong>4- \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u062c\u0647\u062f&nbsp;<\/strong><\/p>\n\n\n\n<p>\u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0646\u0634\u063a\u0627\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0628\u0645\u0647\u0627\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u0642\u062f\u0629\u060c \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062a\u064a\u062d \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.&nbsp;<\/p>\n\n\n\n<p><strong>5- \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u0621&nbsp;<\/strong><\/p>\n\n\n\n<p>\u0648\u062c\u0648\u062f \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u064a\u0632\u064a\u062f \u0645\u0646 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0628\u0641\u0636\u0644 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0648\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n\n\n\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A7%D9%84%D9%81%D8%B1%D9%82-%D8%A8%D9%8A%D9%86-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%A7%D8%AF%D8%A7%D8%B1%D9%8A%D8%A9-%D9%88%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A7%D9%84%D8%AF%D9%88%D8%B1%D8%A9-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9-%D9%88%D9%85%D8%A7-%D9%87%D9%8A-%D9%85%D8%B1%D8%A7%D8%AD%D9%84%D9%87%D8%A7\/\" rel=\"noreferrer noopener\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f&nbsp;\u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\n\n\n\n<p>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u064a\u0624\u062f\u064a \u062f\u0648\u0631\u064b\u0627 \u0645\u062d\u0648\u0631\u064a\u064b\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0647\u0627\u0645\u060c \u0645\u0646\u0647\u0627:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u0635\u062d\u062a\u0647\u0627.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0639\u062f\u0627\u062f \u062e\u0637\u0637 \u0645\u0627\u0644\u064a\u0629 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\u0645\u0647\u0627\u0631\u0627\u062a \u062a\u0648\u0627\u0635\u0644 \u0639\u0627\u0644\u064a\u0629 \u0644\u062a\u0648\u0636\u064a\u062d \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0639\u0642\u062f\u0629.&nbsp;<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0632\u064a\u062f: \u0637\u0631\u064a\u0642\u0629 \u062c\u062f\u064a\u062f\u0629 \u0644\u0623\u062a\u0645\u062a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0645\u0632\u064a\u062f \u0647\u064a \u0627\u0644\u0645\u0646\u0635\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0645\u0639 \u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0642\u0627\u0646\u0648\u0646\u064a\u0646 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u0643\u0627\u0646. \u0643\u0644 \u0645\u0627 \u0639\u0644\u064a\u0643 \u0647\u0648 \u062a\u0635\u0648\u064a\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0628\u0631 \u0648\u062f\u0639 \u0627\u0644\u0645\u0646\u0635\u0629 \u062a\u0642\u0648\u0645 \u0628\u0627\u0644\u0628\u0627\u0642\u064a.<br>\u2713 \u062a\u0648\u0641\u064a\u0631 \u062d\u062a\u0649 85% \u0645\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<br>\u2713 \u0637\u0631\u064a\u0642\u0629 \u062d\u062a\u0649 60% \u0623\u0633\u0631\u0639 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629<br>\u2713 \u062f\u0648\u0631\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0622\u0644\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u0629<br><a href=\"https:\/\/mazeed.com\/schedule-a-meeting\/?utm_campaign=SEO_Blogs_10%2F11%2F2024&amp;utm_source=Organic%20Traffic&amp;utm_term=KSA%20AR&amp;utm_content=%D9%83%D9%8A%D9%81%20%D8%AA%D8%AE%D8%AA%D8%A7%D8%B1%20%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%20%D9%82%D8%A7%D9%86%D9%88%D9%86%D9%8A%20%D9%85%D8%B9%D8%AA%D9%85%D8%AF%20%D9%81%D9%8A%20%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/schedule-a-meeting\/\" rel=\"noreferrer noopener\">\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062c\u0627\u0646\u064a\u0629<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\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: \u0627\u0644\u062d\u0627\u0631\u0633 \u0627\u0644\u0623\u0645\u064a\u0646 \u0644\u0644\u0645\u0647\u0646\u0629<\/strong>&nbsp;<\/h2>\n\n\n\n<p><a href=\"https:\/\/socpa.org.sa\/Socpa\/Home.aspx?lang=ar-sa\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/socpa.org.sa\/Socpa\/Home.aspx?lang=ar-sa\" rel=\"noreferrer noopener\">\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<\/a> \u0647\u064a \u062c\u0647\u0629 \u0631\u0633\u0645\u064a\u0629 \u062a\u064f\u0639\u0646\u0649 \u0628\u062a\u0646\u0638\u064a\u0645 \u0634\u0624\u0648\u0646 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u064a\u0647\u0627 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0647\u0646\u064a. \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u064a\u064f\u0634\u0627\u0631 \u0625\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u0640 &#8220;\u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646&#8221; (SOCPA)\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f \u0645\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0639\u0627\u0644\u0645\u064a\u064b\u0627.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0623\u0647\u062f\u0627\u0641 \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646&nbsp;\u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h3>\n\n\n\n<p>\u062a\u0644\u0639\u0628 \u0627\u0644\u0647\u064a\u0626\u0629 \u062f\u0648\u0631\u064b\u0627 \u0645\u062d\u0648\u0631\u064a\u064b\u0627 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062a\u0646\u0638\u064a\u0645<\/strong><strong> <\/strong><strong>\u0645\u0647\u0646\u0629<\/strong><strong> <\/strong><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><strong> <\/strong><strong>\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u0648\u0636\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0642\u0648\u0627\u0639\u062f \u0645\u0647\u0646\u064a\u0629 \u062a\u0644\u0632\u0645 \u0623\u064a \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u0627\u062a\u0628\u0627\u0639\u0647\u0627.&nbsp;<\/p>\n\n\n\n<p>\u0645\u0646\u062d \u062a\u0631\u0627\u062e\u064a\u0635 \u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0628\u0639\u062f \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0647\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u064a\u0646.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062a\u0639\u0632\u064a\u0632<\/strong><strong> <\/strong><strong>\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629<\/strong><strong> <\/strong><strong>\u0648\u0627\u0644\u062c\u0648\u062f\u0629<\/strong><strong> <\/strong><strong>\u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u062a\u062f\u0631\u064a\u0628 \u0648\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0644\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0627\u0647\u0645 \u0627\u0644\u0645\u0647\u0646\u064a.&nbsp;<\/p>\n\n\n\n<p>\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0636\u0645\u0627\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062f\u0642\u0629.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062d\u0645\u0627\u064a\u0629<\/strong><strong> <\/strong><strong>\u0645\u0635\u0627\u0644\u062d<\/strong><strong> <\/strong><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><strong> <\/strong><strong>\u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/strong><strong>:<\/strong>&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0627\u0644\u064a.&nbsp;<\/p>\n\n\n\n<p>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0636\u0645\u0627\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062f\u0639\u0645<\/strong><strong> <\/strong><strong>\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/strong><strong> <\/strong><strong>\u0627\u0644\u0648\u0637\u0646\u064a<\/strong><strong>:<\/strong>&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a.&nbsp;<\/p>\n\n\n\n<p>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0628\u064a\u0626\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0642\u0631\u0629.<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0647\u0627\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646&nbsp;\u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h3>\n\n\n\n<p>\u062a\u0642\u0648\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0628\u0639\u062f\u0629 \u0645\u0647\u0627\u0645 \u0631\u0626\u064a\u0633\u064a\u0629 \u062a\u0634\u0645\u0644:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0645\u062b\u0644 \u0634\u0647\u0627\u062f\u0629 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f \u0645\u0624\u0647\u0644\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u0644\u0645\u0645\u0627\u0631\u0633\u0629.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0642\u062f\u064a\u0645 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0623\u0647\u064a\u0644\u064a\u0629 \u0644\u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0648\u062a\u062d\u0633\u064a\u0646 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0631\u0627\u0642\u0628\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648<a href=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\" rel=\"noreferrer noopener\">\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/a>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a 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\u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629.&nbsp;<\/p>\n\n\n\n<p><strong>\u0644\u0644\u0645\u062c\u062a\u0645\u0639<\/strong><strong>:<\/strong>&nbsp;<\/p>\n\n\n\n<p>\u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0646\u0639\u0643\u0633 \u0625\u064a\u062c\u0627\u0628\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0648\u0637\u0646\u064a.&nbsp;<\/p>\n\n\n\n<p>\u062a\u062d\u0645\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a.&nbsp;<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0648\u0638\u0627\u0626\u0641<\/strong><strong> <\/strong><strong>\u062a\u062e\u0635\u0635<\/strong><strong> <\/strong><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><strong>: <\/strong><strong>\u0641\u0631\u0635<\/strong><strong> <\/strong><strong>\u0648\u062a\u062d\u062f\u064a\u0627\u062a<\/strong><strong> <\/strong><strong>\u0641\u064a<\/strong><strong> <\/strong><strong>\u0639\u0627\u0644\u0645<\/strong><strong> <\/strong><strong>\u0627\u0644\u0645\u0627\u0644<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u062a\u0639\u062a\u0628\u0631 \u0648\u0638\u0627\u0626\u0641 \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646 \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0623\u064a \u0645\u0646\u0638\u0645\u0629\u060c \u062d\u064a\u062b \u064a\u062a\u064a\u062d \u0645\u062c\u0627\u0644 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\u0645\u062d\u0627\u0633\u0628\u0629:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0634\u0631\u0643\u0629 \u0643\u064a \u0628\u064a \u0625\u0645 \u062c\u064a (KPMG)&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0634\u0631\u0643\u0629 \u062f\u064a\u0644\u0648\u064a\u062a (Deloitte)&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0634\u0631\u0643\u0629 \u0625\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a (EY)&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0634\u0631\u0643\u0629 \u0628\u0631\u0627\u064a\u0633 \u0648\u062a\u0631\u0647\u0627\u0648\u0633 \u0643\u0648\u0628\u0631\u0632 (PwC)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 <strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong> \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\n\n\n\n<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0646\u062c\u062f \u0646\u0648\u0639\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u064a\u0644\u0639\u0628\u0627\u0646 \u062f\u0648\u0631\u064b\u0627 \u0645\u062d\u0648\u0631\u064a\u064b\u0627 \u0641\u064a \u0646\u062c\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a: \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u062f\u064a. \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0643\u0644\u0627\u0647\u0645\u0627 \u064a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0625\u0644\u0627 \u0623\u0646 \u0647\u0646\u0627\u0643 \u0641\u0631\u0648\u0642\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0628\u064a\u0646\u0647\u0645\u0627 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a\u060c \u0627\u0644\u0645\u0647\u0627\u0645\u060c \u0648\u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0646\u0648\u0636\u062d\u0647\u0627 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/strong>&nbsp;<\/td><td><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u062f\u064a<\/strong>&nbsp;<\/td><td><strong>\u0639\u0646\u0635\u0631 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/strong>&nbsp;<\/td><\/tr><tr><td>\u062e\u0628\u064a\u0631 \u0645\u0627\u0644\u064a \u0645\u0639\u062a\u0645\u062f \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 SOCPA.&nbsp;<\/td><td>\u0634\u062e\u0635 \u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629.&nbsp;<\/td><td><strong>\u0627\u0644\u062a\u0639\u0631\u064a\u0641<\/strong>&nbsp;<\/td><\/tr><tr><td>\u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0645\u0647\u0646\u064a\u0629 \u0645\u062b\u0644 SOCPA \u0623\u0648 ACCA \u0645\u0639 \u062e\u0628\u0631\u0629 \u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.&nbsp;<\/td><td>\u0634\u0647\u0627\u062f\u0629 \u062c\u0627\u0645\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u062a\u062f\u0631\u064a\u0628 \u062f\u0627\u062e\u0644\u064a \u0623\u0633\u0627\u0633\u064a.&nbsp;<\/td><td><strong>\u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a<\/strong>&nbsp;<\/td><\/tr><tr><td>\u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629.&nbsp;<\/td><td>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u062a\u0628\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0634\u0647\u0631\u064a\u0629.&nbsp;<\/td><td><strong>\u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a<\/strong>&nbsp;<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.&nbsp;<\/td><td>\u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0643\u0628\u064a\u0631\u0629.&nbsp;<\/td><td><strong>\u0645\u062c\u0627\u0644 \u0627\u0644\u0639\u0645\u0644<\/strong>&nbsp;<\/td><\/tr><tr><td>\u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0645\u0646 \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0644\u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u0647\u0646\u0629.&nbsp;<\/td><td>\u0644\u0627 \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u062e\u0627\u0635\u060c \u0645\u0627 \u0644\u0645 \u064a\u0634\u063a\u0644 \u0645\u0646\u0635\u0628\u064b\u0627 \u0625\u0634\u0631\u0627\u0641\u064a\u064b\u0627.&nbsp;<\/td><td><strong>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0631\u062e\u064a\u0635<\/strong>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A7%D9%84%D9%82%D9%88%D8%A7%D8%A6%D9%85-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D9%88%D9%83%D9%8A%D9%81%D9%8A%D8%A9-%D8%A5%D8%B9%D8%AF%D8%A7%D8%AF%D9%87%D8%A7-%D9%88%D8%A3%D9%86%D9%88%D8%A7%D8%B9%D9%87%D8%A7-%D8%A8%D8%A7%D9%84%D8%AA%D9%81%D8%B5%D9%8A%D9%84\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A7%D9%84%D9%82%D9%88%D8%A7%D8%A6%D9%85-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D9%88%D9%83%D9%8A%D9%81%D9%8A%D8%A9-%D8%A5%D8%B9%D8%AF%D8%A7%D8%AF%D9%87%D8%A7-%D9%88%D8%A3%D9%86%D9%88%D8%A7%D8%B9%D9%87%D8%A7-%D8%A8%D8%A7%D9%84%D8%AA%D9%81%D8%B5%D9%8A%D9%84\/\" rel=\"noreferrer noopener\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0648\u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644\u061f<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><strong>\u0625\u062e\u0644\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629<\/strong>: \u0647\u0630\u0627 \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0644\u0623\u063a\u0631\u0627\u0636 \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0641\u0642\u0637\u060c \u0648\u0644\u0627 \u064a\u064f\u0639\u062a\u0628\u0631 \u0646\u0635\u064a\u062d\u0629 \u0645\u0647\u0646\u064a\u0629 \u0623\u0648 \u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u0645\u0639 \u0623\u0646\u0646\u0627 \u0646\u0633\u0639\u0649 \u062c\u0627\u0647\u062f\u064a\u0646 \u0644\u0644\u062f\u0642\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0646\u0627 \u0644\u0627 \u0646\u0642\u062f\u0645 \u0623\u064a \u0636\u0645\u0627\u0646\u0627\u062a \u0628\u062e\u0635\u0648\u0635 \u0627\u0643\u062a\u0645\u0627\u0644\u0647 \u0623\u0648 \u0642\u0627\u0628\u0644\u064a\u062a\u0647 \u0644\u0644\u062a\u0637\u0628\u064a\u0642. \u0644\u0627 \u062a\u062a\u062d\u0645\u0644 \u0634\u0631\u0643\u0629 \u0645\u0632\u064a\u062f\u060c \u0648\u0644\u0627 \u0623\u0639\u0636\u0627\u0624\u0647\u0627\u060c \u0648\u0644\u0627 \u0645\u0648\u0638\u0641\u0648\u0647\u0627\u060c \u0648\u0644\u0627 \u0648\u0643\u0644\u0627\u0624\u0647\u0627\u060c \u0623\u064a \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0623\u0648 \u0648\u0627\u062c\u0628 \u0631\u0639\u0627\u064a\u0629 \u0639\u0646 \u0623\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0623\u0648 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u064f\u062a\u062e\u0630 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u062d\u062a\u0648\u0649. \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0631\u0633\u0645\u064a\u0629\u060c \u064a\u064f\u0631\u062c\u0649 \u0645\u0631\u0627\u062c\u0639\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639 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