كتاب المراقبة و المراجعة الداخلية

אאאאאא

אאאã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]

אאאא

٢٤٢٤٧٧

٢٤٧אאאא

،،אא،אW

אאאאאאאאאאא א א א א א א ،א

אאאאאאאאאאאאW

אאאK

אאאאאאא א ،א אא

א ، א א א אא אא،אאאאאאאאאאאאאאאאא

א א ،א אא،אאK

אא?אאא???א

אאאאאאK

אאאאאאא،א،אאאא

אאאאאK

א אא א WאK

אאאא

٢٤٧אאא

א א א א ، א

א Kא א א א אאאאאאK

א א א אאא אא א

،אאאאאא אאאא א אא K א א א

אאא ،אאאאא א אא אFא E א א אא

אאאאK

א،אאאאאאאא،אאאא

אאאאאאאאKאאאאאא K

אאאאא،א א ،אאא א א אא א

،אאאאאאאאאאKאאW

אאWאאאW• אאא • אאאא • אא

٢٤٧אאא

אאא אאא،

אאאK

אאWאאאאאW

• אאאא • אאאאא

- ٥ -

אאאאאא

אאאאאא


אאאא

אא

א

١

٢٤٧אאאאאאאאא

- ١ -

אאWאאאW

• אאאא • אאאא • אאאאא • אאאא

אאW

אאאאא

אאאWאאא٩٠٪

אאW٤

אאאאW

• • • אאא • א

אאW

אאאאK


- ٢ -

אאWאאאאאDefinition of Auditing

אאאאאאאאאאאאאאאאF

אEאאאאא١K

אאאאאK אא ، אא

אאאאאאאאKאא א א אא א،F

א אE א אFא ، א ، אא E א אאאאא،אאא،אא

אאאאאאאאKאאאאK

א א אא ،אא א

א،،אאאK אאאאאאK

א א א אא ٠٠٠}٨٠٠א ،אאWאאא،،

،אKאאאKאאאאאאא א،אא

א א א א א א א א K אאאאא٠٠٠}٨٠٠א،

אאאאאא٢K

١ A Statement of Basic Auditing Concepts, Florida: American Accounting Association, ١٩٧٣.

٢ אאאאK


- ٣ -

אאאאאאאאא،א א א א ، א אא א

אאFא،א،א،אא،אא،אKE

،אאא אאא אאא

אאK


- ٤ -

אא٣The Structure of Audit Theory

א אא ، אא א א אא אאאאאאאאאK

אF١EאאK

F١WEאא

אPostulatesWאאא،אאאאא

א،W١K אאאאאאK٢K אאאאאאK٣K אאאאאאK٤K אאאאK٥K אאאK٦K אאאאאFאEאאK٧K אאאאאK٨K אאאאאK

٣ א،אא،١٤٠٩،?אאאא?،٥١J٥٣K

א אאאא אאא


- ٥ -

אConcepts : א א א א א א

א،אאאאWאאK

١K אK٢K אאאאK٣K אK٤K אאאK

אאאאאאKאאאאאאאK

אStandards :אאאאאאאא،א

אW١J٢Jאאא٣Jא

אאאKאאObjectives :

، א אא א א א אא א א אאאKאאאW

• א א אא א W א אא אאK

• א א א Wא א א א אFאאKE

• אאWאא K • א א W ، א א

אK


- ٦ -

• אאWאאאK،؟אאאאא

א؟אא • א אא א W אא א א א א

אאאאאאK

אאאProcedures:אאאאאאאאאאא

אאא ، אא א אא K א אאאאאאKאאא

אאאאאאאאאאאK

אאאאRelationship between Auditing & Accounting

אאאאאF١Eאאאאאאא

א א ، א א אא א ،K א

א א אא ، א אא א א א א א א א

אאF٢KE


- ٧ -

F٢WEאאאאאאא

אאאThe Role of External Auditing אאאאאאאא

אאאא،אאKאאאאאא

א Kאא א א אא א א א אאאאאאKאאא

אFאEאאאאא،אאא ، א א א א

א אא א אא אא א א אא Kא א،א

אאאאאאאאKא א אא KאאFאא Eא J

אJאאאאK

אאאאאאאאא א Kא א א אא א

אא٤אK

٤ אא،אא١٣٨٥K

א

אאאא

אאא אאא


- ٨ -

אאאAuditor Legal Liability

אא،אא א Kאא Fאאא

אאאאאאEאאאאאאאK

א،אאאאאאאאאאאאא

אאאאאאאKא،אא אאא

אKאאאאK

אאאLimitations of an Audit אאאאאא

אאאאא Kאאא،،אאאאאאא،

א א אא K אא א א K אא

א א א אא א K אא אאאאאאאא

אKאאאאאאאא

אKא،אאא א א אא K

אאא،אאאאאאKאאאא

אאאאאאK


- ٩ -

אאאאאאא،אK

אאאTypes of Audits אאאאאאאKW

אאאאאאComplete & Partial Audits

אאאאאאאאאאאאאאאאאאאאאK

אאאאאאאא א ، א אא K א א אא

אאאאאKאאאאאאא Compulsory & Optional Audits

אאאאאאאKאאאאאאא

F Eאא אא א ، א א א א א K א א

אאאאאאאאאK א א א א א

א،אאאאאאאאאאאאאאאK


- ١٠ -

אאאאאא Continuous & Final Audits

אאאאא،אאאאאאאאאאאאאא

אKאאאאאאאאאאא

٥Kאאא

٥ ،א?אאWאאאאא?،١٤١١K،?אאWאאאאא?،١٤٠٠K


- ١١ -

F١E

١L١WF√EאאFxEאאW ١K EFאאאאK٢K EFאאאאאאאאאK٣K EFאאאאאאאK٤K EFאאאאאאK٥K EF،אאאאאאא

אאאאK ١L٢WאאאWJ

١K א؟אאאאאJ אאאKJ אאאK J אאKJ HK

٢K אאאKKKKKKKK J אאאKJ אKJ אאאKJ אאאK٣K אאאWJ KJ אאאאKJ אאאKJ אאאאאאK


- ١٢ -

٤K אאאאאאאאWJ אאאאאאKJ אאאאאKJ אאאאאאKJ HK

٥K אאאא:J אאKJ אאאאK J אאKJ K


- ١٣ -

אאאאאאא

אאWאאאW

• אאאאאא • אאאאאא • אאאאאאאא • אאאאאא

אאW

אאאאאאא

אאאWאאא٩٠٪

אאW٨

אאאאW

• • • אאא • א

אאW

אאאK


- ١٤ -

א א א אא

א אאא אא א K א אא אא

אאא K אא،א אאאאאאאא٦אKאאK

א٧אAuditing Standards

אאאאאאאKK

אאאא٢W

F٢WEאאא

٦ אאאאא١٤٠٦אאא،–١٤١٢אJK

אאאא١٤١٥K٧ אאאאאאא،אאא?אא?،١٤٠٦،

אאאאא?אאאאא?،١٤٢٢K

אאא

אאא

אא

אאא

א

א א

אא

אאא


- ١٥ -

אאThe General Standards

١K אאאAdequate Professional QualificationWא אא א א א

אא،אאאW• אאאאאא

אאאאK• אאאאאאא

אאאאK• אאאאאאK• אאאאאאאא

א אא א א אאאאאK

٢K אאאObjectivity and Independence Wא א א אא א א אא

אאאא،אאא،אאאאאא

W• אא، א א

אאאאאאאאאאK

• אאאאאK• אאא אא א

אאאאK• אאאאאאאאא

אאאאאאאאאK• אאאאאאאאא

אK


- ١٦ -

٣K אאאDue Professional CareWאאאאאאאאאאאKאאאאא

אא،אW• אא אא א א א א

אאאאאK• אאאאא

אאאאאK• אאא

K • אא א א א אא

אK אאאאאאא

אאKאאאאאאK

אאאStandards of Field Work ١K אPlanningW

אאא،אאא Kא אא א אא

אKאאאאאאW אאאאW

١K אאאאאאאאK

٢K אאאאאאאאאאאK

٣K אאאאאאאאK


- ١٧ -

אאא،אאאאאW ١K אאK٢K אאאK٣K אאא،אאK٤K אאאאK٥K אאאאFא،אא،אאאאKE

אאאW١K אאאאK ٢K אK٣K אאאאK

אאאאW ١K אK٢K אאאאאאאאאK

אאאא א א אא אא

אא،אאאא،אאאK

אאAudit Program W• אאאאא

אאאאK• אאאאאאאאאK• אאאאK• אאא

אאאK


- ١٨ -

٢K אאSupervision & DocumentationW

א אאא، אאאKאאאא

Kאאאאא،אאאאW

אW• אאאאאאK• אא ، א א אא א

אאK• אא א אא א אא

אW ١K אK٢K אאאאאאאK٣K אאK٤K אאK

• אאאאאאאאK• אאאאאאאאאK• אאא

אאאK• אאאאאאאאא

KאW

אא אא אאK،אאאאאאאאא

אאא א א א א אא אא א


- ١٩ -

K،אאאאא،،אאאאאאK

אאאאאאאאאאK

אאאאKאאאאאW١. אאאWאאאאא

אאאא،٢. אא W א א אא א

אא،א،אאא،אאאאאאאאW

• אאאK• אאאW

١K אאאאאאK٢K אאא אאאאאא א

אא،אאאאאאאאK٣K אאאK٤K אאאK٥K אאאאאאאK٦K אאאKKKKKK

• אא،אאאאK• א ، א א

K אאאאאK


- ٢٠ -

٣K אאאAudit Evidence W

אאאאאאאאאאאKאאאאאW

• אאאאאK• אאאא אאאא

אאאK• אאאW

١K ؟אא٢K ؟אא٣K ؟٤K אאאאאא؟אא٥K אאאאאא؟א • אאאאאאW

١K א؟אאאא٢K אא؟אאא٣K אאאא؟٤K ؟٥K אאא؟אאאא٦K א א א

אאא؟א אאאאאאא

אאאאאא אא א א–א

אJאאאאK


- ٢١ -

אאאFאאE אא אא א א אאאK

אאאא א א אאאאK

א אא א אא ،אאאאאW

١K אאאאאאאK٢K אאאאK٣K אאאאK

א אאא א אא א א אא א

K אאא

אאאאאKאאאא

K אא،אאאאאא

א א אא אא אאאKאאאא

אאKא : Reporting١K אW

אאאK


- ٢٢ -

٢K אאW

אאאאWK אאאאאאKK אאאאאאKK אאאאאאKK אאאאאKK אאאאאKK אאאאאאK

٣K אאWאאאאאאאW

J אא א א אאאא

، אא א א א א א א אא א

אKJ אאאK

٤K אWאאאאאאאא

אאא F KKKKKKK KאEKKKKKKKKK


- ٢٣ -

٥K אא א א K אאאאאFF٣E

אאאאאאאEW

א אאאאאא

אאא

אאא אאאאא א

אאאא

א

א

א אאאF٣WEאאאאאאא


- ٢٤ -

٦K אW א א אא א

אK אאאאאאאK אא א א א

אאאאאאאאאK

٧K אאאWאאאאK

אאאאאאK

אאא٨Code of Professional Conduct אאאאאאK

אאאאאאאKאאאאאא Kאאאאאא

א א א א א K KKKK א א א KKKK٩ Kא››אWאאאא‹‹١٠K

א:Principles ،אאאאאאאW

١J אResponsibility K אא א א אK

٢J א The Public Interest K א א אא א،אK

٣J אאIntegrity KאאאאאאאK

٨ ،אאאאאאא?אאא?،١٤١٥K

٩ ١٥٢אאK ١٠ אK


- ٢٥ -

٤J א אObjectivity & Independence K אא א K

אK ٥J אא א אDue Care Kא אא

אאאאאאK ٦J א Scope & Nature of Services K אא

אאאאאK

אא:Rulesאאאאאאאאא

אKאאW١J אIndependenceKאאאא א

אאאא، אאאאK

٢J א אIntegrityK אא א אאאאאK

٣J אאCompliance with Standards KאאאאאאK

٤J א אGeneral StandardsKא א אא אא אאאאK

٥J א Accounting Principles Kא א אא אאאאאאאאK

٦J אאZakat & Tax ServicesKאאאאאא א אאא

אאאK ٧J אConfidentiality Kאאאא،א

אאאאK


- ٢٦ -

٨J אFees Kא א אא א א אאאK

٩J א אCompetition in FeesK אא א אK

١٠J אאAct DiscreditableKאאאאאאK

١١J אCommissionsK אא א ،אאאאK

١٢J א א אK א א א אאאאאאF

אאא E אא א، אאFאאאEאאאא

אK


- ٢٧ -

F٢E٢L١WF√EאאFxEאאW

١K EF،،אאאאא אאאאאאK

٢. EFאאאK ٣K EFאאאא

K ٤K EFאאאK٥K EFאאאאאאא

אאאאאK

٢L٢WאאאW ١K אאאאאאW

J אאאאאאאאאאאאK



J אK ٢K אאאאאאאאאW

JאאKJאאאKJאאאאKJK


- ٢٨ -

٣K אאאאW

K אאK K אאKK אאאאא

אאKK אאאאאאK

٤K אאאאאאאא

אאWK אאK K אKK אאKK HK

٥K אאאאאאא: JאאאאאK JאאאאKJאאאא

אאאאKJHK


- ٢٩ -

אאאא

אאWאאאW

• אאאאא • אאאא • אאאאאא

אאW

אאאאא

אאאWאאא٩٠٪

W٤אא

אאאאW

• • • אאא • א

אאW

אאאK


- ٣٠ -

אא א א אא אאאאאאאאKאאאאא

، א ،א א א א אאא אF אאא KEא

אאאאאאאאKאא ، א א א א א

אKאאK

אאאאאאאאאאאאאאאKאא

אא،אא א א א אא א א K א

א Kאאאאאא אKאא١١Types of Audit Evidence

١K אאאאאPhysical Examination

אאאאKאא،אאאאאאK

א א ، א א، אא ،א ،א ، אאKא אא א

אאKאאאאא،א،אK

١١ אא،?אאWאאאאא?،١١٤١K،?אא

אא?،١٤٠٩K


- ٣١ -

،אאאא

א K א ،אא

א K א א א א א אאK

٢K אאאDocumentary Evidences

אאא א א א אא K א،א،א،אאאא

،אאKאא،אאאאKאא אאאא،א

WאאK אאJ אאאאא،א،אא،

אKJ אאא،א،אאא،א

אK א אא א א א אא

אאאאאאא،א K א א אא אא אאK

٣K אאSatisfactory Internal Control

א אא ،א א אאאKאא

א א אאא אא Kאאאאאאאאאא אא א א אא א ،

אאאKא،


- ٣٢ -

א א ، א K אאאאאאאK

٤K אא אא אא א Formal Statements by Company

Officers אאאאאאאאאK

אא א K א א א א אא א Kאאאאא א א א K א א אא א

אאא،אאאKא

٥K אאאאאאStatements by Third Parties

אאאאאאאאאאאאאאKאא

אאאאאאאאאאאא،אאK

٦K אאאאאCalculations by the Auditor אאאאאאאא

א א K א ، א א אא אאאאKאאאאאK

٧K אאאScanning & Analytical Review

אאאאאאאאא א א K א אא א א F

אאאאא،אאEאא אאאאKא


- ٣٣ -

א، אא אא אאאאK

א١٢אAudit Techniques א אאאאאאאא

א אא א א Kא אאאאאK

١. אאPhysical Examination אא א א אF KEאא אאאאאאאKא

אא א א א א Kא אאאאאא

א،K

Inspection אא .٢ א א אאא

א K אא א א אאא Kאאא

אאאאאאאאאאאאK אא אא א א

،א، אאאאאK

١٢ ،אא?אאWאאאאא?،١١٤١K،?אא

אא?،١٤٠٩K


- ٣٤ -

٣. אאInquiry

אאאאאאאאאאאאKא

אאאאאאאאK٤. אConfirmation

אאאא א א Kא אא א

אKאאאאאאאK

٥. Fאאאא،אאא،אE


- ٣٥ -

F٣E

٣L١WF√EאאFxEאאW١. EFאאאאאאאאא

אK٢. EFאאאאאאאאאאK ٣. EFאאאאאא

אאאאאK ٤. EFאאאאK ٥. EFאאאאאK

٣L٢WאאאW ١. אאאאאW JאKJאאאאאאK

JאאאאKJHK٢. אאW

JאאKJאK–אאKJHK٣. אאאאאאW

JאK JאאאKJאJK

٤. אאאאאאאאאWJאאKJאאאK

JאKJHK٥. אWJאאאKJאאאאKJאאאאKJK


- ٣٦ -

אאאאאאא

אאWאאאW

Kאאאאאאא •• אאאאאאאK

אאW

אאאאא

אאאWאאא٩٠٪

אאW

אאאאW

• • • אאא • א

אאW

אאאK


- ٣٧ -

א

אאאאאאאאא אאא ،א א Kאאאא

אאאאאKאאאK

א אא א אאאאאא،א Kאאא

א?אK?אא

אSampleWאאאאKאSamplingWאאK

אSampling MethodWאאאאKאPopulation WאאKאאK

אSampling Unit WאאKאאאאאאK


- ٣٨ -

אאSampling Techniques אא K א א?א אJudgmental Sampling?

אא א אא K ، א א א אK

١٣אאאא א א א א ، K

אאאK

א א?א אStatistical Sampling ? א א ١٤אאאאאK

אאKאא ، א אא א אא

אאאאאאKאאאאאאRisks Associated with Sampling in Auditing

אא א א١٠٠א ٪ אKאאאאאאא

אאאKאאאFאא אא Eאא،

אK

אאאאאאאאאK?א?אא،אאאא

אאאא،אאK

١٣ אאא?אWאאאאא?،،١٤١١K١٤ אאאאאK


- ٣٩ -

אאא ١٥EDP Systems in Auditing א אאא אא א א א א

אאאאאאKאאאKאאאא

אא ، אא א א א א א א אאא א Kא אא

א אאא ،א א א א אאאאאאאK

א١٦Environmental Characteristics א א אא א אא א א

אKאאאאאאW

• אא אאא אא אא אאK

• א א F Eא אK

• אאאאאאK • א א א א א

אאא،אאאאאK

١٥ EDP ( Electronic Data Processing ).

١٦ אא?אאאאאא?،אאא،١٩٩٧K،?אאאא?،١٤٠٩K


- ٤٠ -

אאאאא١٧Risks Associated with EDP Systems אאאאW

• אאאאאאאאאאאאאא،אK

• אאאאאאאאאאאK

• אא א א א ، א אא אאאאאK

• א אא אא א א א،אאאאK • אא אא אא

אאKאאאא١٨EDP Accounting Control Procedures

א א אא א א KאאW

١J א א General Controls Kאאא א،אW

• אאאאאאאK• אאאאK • אאאK • א،אאK

٢J אאApplication ControlsKאאא،אאאאW

• אKאאאא

١٧ אא?אאאאאא?،אאא،١٩٩٧K،

?אאאא?،١٤٠٩K١٨ ،?אאאא?،١٤٠٩K،א?אאא?،١٤٠٩K


- ٤١ -

אאK• אKא

אאK • אKא،אאא

אאאאKאאאאאא١٩

، אא אא אא אW

١J אאאאAuditing Around the Computer W א א אא א Kאא א

אאאאאK

٢J אאאאAuditing Through the Computer Wא א א א א אא

אKאK

٣J אאאאאאAuditing without using the ComputerWאאאאאאא

א א א א א א א Kא،אאאאאאאK

١٩ א،?אאא?،١٤٠٩K


- ٤٢ -

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- ٤٣ -

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א Wא א،אא ،אאאאאK

אאאאאאאא

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אאאא

א

אא

א

٢


- ٤٤ -

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אאא •• אאאא • אאאא

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- ٤٥ -

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אאאאאאאאאאאא א אא ، א א א א،

אא،אאאאאאK

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١- אאAccounting Controls

אאאאאאאאא א א א ، א א א

א KאאאאאאאאאאK


- ٤٦ -

٢- אאאAdministrative Controls א אאא א א א

א א אא אא א אא KאאאאאאאאאאאK

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אאאאK١J א א ،JJא، אא אאא

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- ٤٧ -

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א א א אא K א א א אא אא

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אאאאאאאאאK אא א אא א א א א

אא א אא Kא א אא א אאא Kאאאאאאא

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אאאא،א،א،א،א،אאאאאאאאא،K

٢٠ ،א،١٤٠٩،?אאאא?،٣٧٢J٣٧٣K


- ٤٨ -

F٥E ٥L١WF√EאאFxEאאW

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- ٤٩ -

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- ٥٠ -

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• אאאא • אאאאאאאא • אאאאא

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אאא٩٠٪

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אאאאW • • • אאא • א

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אאאK


- ٥١ -

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אאאא٢١אאאאאאאאא

א K א א אא אא אW

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• Evaluative ServicesKאא،אאאאאK

• Developmental Services Kא א אא אK

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אאאאאאאאאאאאאא אא אאאא Kאאא

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- ٥٢ -

אאאאא٢٢אאאאW

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אאאאא،אKאאאא

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אאאK • אאאK • אאאאאא

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- ٥٣ -

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- ٥٤ -

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- ٥٥ -

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- ٥٦ -

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- ٥٧ -

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- ٦٠ -

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- ٦١ -

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٢٤٧אאאאא

- ٦٢ -

א

אאא،،אW،אא،א١٤٠٩K

،،،،אאאאא،אא،،١٤٠٩K

،،אאWאאאאא،א،١٤٠٠K ،،אאWאאאאא،א،١٤١١K ،אאאאאא،،

אאא،אא،אא،٢٠٣J٢٦٨،١٩٨٥K ،א،אאאאא،א،١٩٨٩אK ،K،،אאאאא،

١٩٨٩K אאא،אא،١٤١٥K ،אאאאא،؟؟؟؟١٤K ،אאאאאאאאא،

١٩٩٧K ،אאאא،١٣٨٥K אא،אא،אא،١٤٠٦K

٢٤٧אאאאא

- ٦٣ -

א

American Accounting Association, A Statement of Basic Auditing Concepts, Florida, ١٩٧٣. -

Champlain, J. Auditing Information Systems, John Wiley & Sons, Inc. ١٩٩٨.-

- Taylor, D. & William, G. Auditing: Integrated Concepts and Procedures, John Wiley & Sons,

Inc. ١٩٩٤.

٢٤٧אאאא

- ٦٤ -

אאאAuditing

אאAudit Theory

אPostulates

אConcepts

אStandards

אאObjectives

אאאProcedures

אאאExternal Auditing

אאאAuditor Legal Liability

אאאLimitations of an Audit

אאאTypes of Audits

אאאאאאComplete & Partial Audits

אאאאאאאCompulsory & Optional Audits

אאאאאאContinuous & Final Audits

אאAuditing Standards

אאThe General Standards

אאאAdequate Professional Qualification

אאObjectivity & Independence

אאאDue Professional Care

אאאStandards of Field Work

אPlanning

אאAudit Program

אאSupervision & Documentation

אאאAudit Evidence

٢٤٧אאאא

- ٦٥ -

אReporting

אאאCode of Professional Conduct

אPrinciples

אResponsibility

אThe Public Interest

אאIntegrity

אאObjectivity & Independence

אScope & Nature of Services

אאRules

אאCompliance with Standards

אAccounting Principles

אאZakat & Tax Services

אConfidentiality

אFees

אאCompetition in Fees.

אאAct Discreditable

אCommissions

אAudit Evidence

אאPhysical Examination

אאאDocumentary Evidences

אאSatisfactory Internal Control

אאאאאאא

Formal Statements by Company Officers

אאאאאא

Statements by Third Parties

אאאCalculations by the Auditor

٢٤٧אאאא

- ٦٦ -

אא Scanning & Analyticalאאא

ReviewאאAudit Techniques

Inspectionאא

אאInquiry

אConfirmation

אSample

אSampling

אSampling Method

אPopulation

אSampling Unit

אאSampling Techniques

אאJudgmental Sampling

אאStatistical Sampling

אאאא

Risks Associated with Sampling

אאאEDP Systems in Auditing

א

Environmental Characteristics

אאאאRisks Associated with EDP Systems

אאאא

EDP Accounting Control Procedures

אאGeneral Controls

אאApplication Controls

אאאאAuditing Around the Computer

٢٤٧אאאא

- ٦٧ -

אאאאAuditing Through the Computer

אאאאאא

Auditing without using the Computer

אאאInternal Control

אאAccounting Controls

אאאAdministrative Controls

אאאאInternal Auditing

Protective Service

Evaluative Services

Developmental Services

אאאאאInternal Financial Auditing

אאאאאאFאE

Internal Management (Operational) Auditing

٢٤٧אאאא

אא

אאWאאאK K K K K K K K K K K K K K K K K K٢אאK K K K K K K K K K K K K K K K K K K K K K K K K K٢

אאK K K K K K K K K K K K K K K K K K K K K K K K٤אאאאK K K K K K K K K K K K K K K K K K K K K٦

אאאK K K K K K K K K K K K K K K K K K K K K K K٧אאאK K K K K K K K K K K K K K K K K K K K K K٨

אאאK K K K K K K K K K K K K K K K K K K K K K K K K٨אאאK K K K K K K K K K K K K K K K K K K K K K K K K K٩

F١EK K K K K K K K K K K K K K K K K K K K K K K K K K K١١

אאWאאאאאK K K K K K K K K K K K K١٣אאK K K K K K K K K K K K K K K K K K K K K K K K K K١٤

אאK K K K K K K K K K K K K K K K K K K K K K K K K K١٥אאאK K K K K K K K K K K K K K K K K K K K K K K K١٦אK K K K K K K K K K K K K K K K K K K K K K K K K K٢١

אאאK K K K K K K K K K K K K K K K K K K K K K٢٤אK K K K K K K K K K K K K K K K K K K K K K K K K K K K٢٤אאK K K K K K K K K K K K K K K K K K K K K K K K K K K K٢٥

F٢EK K K K K K K K K K K K K K K K K K K K K K K K K K K٢٧

אאWאאK K K K K K K K K K K K K K٢٩אאK K K K K K K K K K K K K K K K K K K K K K K K K٣٠

אאK K K K K K K K K K K K K K K K K K K K K٣٣F٣EK K K K K K K K K K K K K K K K K K K K K K K K K K K٣٥

אאאWאאאאK K K K K K K K K K K K K K K٣٦

٢٤٧אאאא

אK K K K K K K K K K K K K K K K K K K K K K K K K K٣٧אאK K K K K K K K K K K K K K K K K K K K٣٧

אאK K K K K K K K K K K K K K K K K K K K K K K K K٣٨אאאאאאK K K K K K K K K K K K K K٣٨

אאאK K K K K K K K K K K K K K K K K K K K K K K K٣٩אK K K K K K K K K K K K K K K K K٣٩

אאאאאK K K K K K K K K K K K K٤٠אאאאK K K K K K K K K K K K K K K K K K٤٠אאאאאאK K K K K K K K K K K K K K K K٤١

F٤EK K K K K K K K K K K K K K K K K K K K K K K K K K K٤٢

אא

אאWאאאאK K K K K K K K K K K K K K K K K٤٥אאאK K K K K K K K K K K K K K K K K K K K K K K K٤٥

אאאK K K K K K K K K K K K K K K K K K K K K K K٤٥אאאK K K K K K K K K K K K K K K K K K K K K K K K٤٦

אאאK K K K K K K K K K K K K K K K K K K K K٤٦K K K K K K K K K K K K K K K K K K K K K K K K K K٤٧

אאאאאאK K K K K K K K K K K K K K٤٧אאאאK K K K K K K K K K K K K K٤٧

F٥EK K K K K K K K K K K K K K K K K K K K K K K K K K K٤٨

אאWאאאאK K K K K K K K K K K K K K K K K K K K٥٠אאאאK K K K K K K K K K K K K K K K K K K K K K K٥١אאאאK K K K K K K K K K K K K K K K K K K K K K K٥١אאאאאאאאK K K K K K K K K K K K K K K K K٥١

٢٤٧אאאא

אאאאאK K K K K K K K K K K K K K K K K K K K K K K K٥٢אאאאK K K K K K K K K K K K K K K K K K K K K٥٢אאאאאאאאK K K K K K K K K K K K K K K K٥٢

אאאאאאאאK K K K K K K K K K K K K K٥٣אאאאאאאאK K K K K K K K K K K K K K K٥٣

F٦EK K K K K K K K K K K K K K K K K K K K K K K K K K K٥٤

אK K K K K K K K K K K K K K K K K K K K K K K K K٥٧אאK K K K K K K K K K K K K K K K K K K K K K K K K K٦٢

אK K K K K K K K K K K K K K K K K K K K K K K K K٦٤

אאאאאא

אאFאEא

GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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