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\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062b\u0644\u0649 \u0628\u0634\u0643\u0644 \u0641\u0631\u062f\u064a \u0644\u0643\u0644 \u0639\u0645\u064a\u0644 \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0647 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0644\u0647 \u0628\u0623\u0633\u0644\u0648\u0628 \u0630\u0643\u064a \u0648\u0645\u0631\u0646\u060c \u0648\u062a\u0634\u0645\u0644 \u062e\u062f\u0645\u0627\u062a\u0646\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062c\u0627\u0646\u0628 \u062c\u0645\u064a\u0639 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0639\u0645\u0644 \u0645\u0646\u0630 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0635\u0648\u0644\u0627 \u0625\u0644\u0649 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57045e56 e-con-full e-flex e-con e-child\" data-id=\"57045e56\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-690592e elementor-widget elementor-widget-image\" data-id=\"690592e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"631\" src=\"https:\/\/rumconsult.com\/wp-content\/uploads\/2024\/08\/116834-1.jpg\" class=\"attachment-large size-large wp-image-1479\" alt=\"\" srcset=\"https:\/\/rumconsult.com\/wp-content\/uploads\/2024\/08\/116834-1.jpg 1000w, https:\/\/rumconsult.com\/wp-content\/uploads\/2024\/08\/116834-1-300x189.jpg 300w, https:\/\/rumconsult.com\/wp-content\/uploads\/2024\/08\/116834-1-768x485.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1db70303 e-flex e-con-boxed e-con e-parent\" data-id=\"1db70303\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-52ac5202 e-con-full e-flex e-con e-child\" data-id=\"52ac5202\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4e622fc9 e-con-full e-flex e-con e-child\" data-id=\"4e622fc9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-722b5b08 elementor-widget elementor-widget-text-editor\" data-id=\"722b5b08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u062a\u0644\u062a\u0632\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062f\u064a\u0646\u0627 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u062a\u0645\u064a\u0632 \u0628\u0627\u0644\u0634\u0645\u0648\u0644\u064a\u0629\u060c \u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631\u060c \u062a\u0634\u0645\u0644 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f84da36 e-con-full e-flex e-con e-child\" data-id=\"6f84da36\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5cbb1c1c e-con-full e-flex e-con e-child\" data-id=\"5cbb1c1c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58062dfd elementor-widget elementor-widget-ucaddon_uc_material_bullets\" data-id=\"58062dfd\" data-element_type=\"widget\" data-widget_type=\"ucaddon_uc_material_bullets.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n<!-- start Icon Bullets -->\n\t\t<link id='font-awesome-css' href='https:\/\/rumconsult.com\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/rumconsult.com\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Icon Bullets *\/\n\n\r\n@keyframes uc_uc_material_bullets_elementor_58062dfd__item-animation {\r\n  0% {\r\n            \r\n        \t        \tfilter: blur(10px);\r\n\t\t\t\r\n    \t    opacity: 0;\r\n  }\r\n  100% {\r\n            \r\n        \t            filter: blur(0px);\r\n            \r\n    \t\topacity: 1;\r\n  }\r\n}\r\n\r\n\r\n#uc_uc_material_bullets_elementor_58062dfd .uc_material_bullets_row{\r\n\topacity:0;\r\n}\r\n\r\n\r\n#uc_uc_material_bullets_elementor_58062dfd .uc-entrance-animate {\r\n  opacity:1;\r\n}\r\n\r\n#uc_uc_material_bullets_elementor_58062dfd .uc-entrance-animate {\r\n\tanimation: uc_uc_material_bullets_elementor_58062dfd__item-animation 0.6s cubic-bezier(0.470, 0.000, 0.745, 0.715) both;\r\n}\r\n\r\n\t\t\t\n\n#uc_uc_material_bullets_elementor_58062dfd *{\n\t-webkit-box-sizing: border-box;\n\t-moz-box-sizing: border-box;\n\tbox-sizing: border-box;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .uc-bullet-active{\n}\n\n\n#uc_uc_material_bullets_elementor_58062dfd .ue-icon\n{\n  display:flex;\n  align-items:center;\n  justify-content:center;\n  flex-grow:0;\n  flex-shrink:0;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .ue-icon svg\n{\n  height:1em;\n  width:1em;\n}\n\n\n#uc_uc_material_bullets_elementor_58062dfd .uc_material_bullets_row\n{\n\tfont-weight:400;\n\toverflow:hidden;\n\tdisplay:flex;\n\tposition:relative;\n\ttext-align:left;\n\twidth:100%;\n   \n    transition:0.3s;\n}\n\n\n#uc_uc_material_bullets_elementor_58062dfd .uc_material_bullets_row a.ue-item-link\n{\n  position:absolute;\n  display:block;\n  top:0;\n  right:0;\n  left:0;\n  bottom:0;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .uc_material_bullets_row:last-child\n{\n\tmargin-bottom:0px !important;\n}\n\n\n#uc_uc_material_bullets_elementor_58062dfd .uc_material_bullets_row \n{\n\tposition:relative;\n\tvertical-align:middle;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .uc_material_bullets_row .uc_content_box\n{\n\tdisplay:flex;\n    flex-direction:column;\n    justify-content:center;\n    align-items: flex-start;\n    flex-grow:1;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .ue-bullets\n{\n  display:grid;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .ue-text, #uc_uc_material_bullets_elementor_58062dfd .ue-title, #uc_uc_material_bullets_elementor_58062dfd .ue-seperator\n{\n  width:100%;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .ue-seperator-line\n{\n  display:inline-block;\n  font-size:0px;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd .ue-seperator\n{\n  font-size:0px;\n}\n\n#uc_uc_material_bullets_elementor_58062dfd.uc-remote-parent .uc_material_bullets_row\n{\n  cursor:pointer;\n}\n\n.ue-title\n{\n  font-size:21px;\n  margin:0;\n}\n\n<\/style>\n\n<div class=\"uc_material_bullets  \"  id=\"uc_uc_material_bullets_elementor_58062dfd\"  >   \t\n    \t<div class=\"ue-bullets uc-items-wrapper\">\n          \t<div class=\"uc_material_bullets_row elementor-repeater-item-525306f\">\n              <div class=\"ue-icon\">\n                    <i class='fas fa-chevron-left'><\/i>                    \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\"> \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\"><\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-781a4bc\">\n              <div class=\"ue-icon\">\n                    <i class='fas fa-chevron-left'><\/i>                    \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\"> \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0625\u062a\u0628\u0627\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IAS \u0648 IFRS.<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\"><\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-c123ee5\">\n              <div class=\"ue-icon\">\n                    <i class='fas fa-chevron-left'><\/i>                    \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\"> \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0642\u0627\u0626\u0645\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644).<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\"><\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-d2fd8b9\">\n              <div class=\"ue-icon\">\n                    <i class='fas fa-chevron-left'><\/i>                    \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\"> \u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0623\u063a\u0631\u0627\u0636 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\"><\/div>\t\n  <\/div>\n    \t\n<\/div>\n\n      <\/div>\n<\/div>\n<!-- end Icon Bullets -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9592fe e-con-full e-flex e-con e-parent\" data-id=\"c9592fe\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4.4,&quot;sizes&quot;:[]},&quot;background_motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:100}},&quot;background_motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t<div class=\"elementor-element elementor-element-6043bcf e-flex e-con-boxed e-con e-child\" data-id=\"6043bcf\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3df2772 elementor-widget elementor-widget-heading\" data-id=\"3df2772\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0623\u0646 \u0646\u0633\u0627\u0639\u062f\u061f<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8813d5a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8813d5a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-block-end:0;flex-grow:1;border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider--element-align-start .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-start .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-start .elementor-divider__element{margin-inline-start:0}.elementor-widget-divider--element-align-end .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-end .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-end .elementor-divider__element{margin-inline-end:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cae496f elementor-widget elementor-widget-heading\" data-id=\"cae496f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0641\u0631\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0629 \u0644\u062f\u064a\u0646\u0627 \u0645\u062a\u0627\u062d \u0643\u0644 \u064a\u0648\u0645 24\/7\n\u0644\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629   \u0644\u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0639\u0645\u0644.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac91e9d e-flex e-con-boxed e-con e-child\" data-id=\"ac91e9d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dd818b elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"3dd818b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"https:\/\/rumconsult.com\/index.php\/ar\/contactusar\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0646\u0627<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u062a\u062a\u0645\u064a\u0632 \u0631\u0645 \u0628\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\u060c \u0639\u0644\u0649 \u0623\u064a\u062f\u064a \u0641\u0631\u064a\u0642\u0646\u0627 \u0627\u0644\u0645\u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u0643\u0648\u0646 \u0645\u0646 \u0623\u0639\u0636\u0627\u0621 \u0645\u0624\u0647\u0644\u064a\u0646 \u062d\u0627\u0635\u0644\u064a\u0646 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f(CPA)\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u062f \u0625\u062d\u062f\u0649 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u062f\u0648\u0644\u064a\u0627\u064b\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0624\u0647\u0644 \u062d\u0627\u0645\u0644\u0647\u0627 \u0644\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0648\u062a\u0645\u064a\u0632. \u0648\u062a\u0647\u062f\u0641 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/rumconsult.com\/index.php\/ar\/external-audit-ar\/\"> <span class=\"screen-reader-text\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a<\/span> Read More 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