{"id":1197,"date":"2026-07-31T02:00:58","date_gmt":"2026-07-31T02:00:58","guid":{"rendered":"https:\/\/vsdkh.com\/?p=1197"},"modified":"2026-07-31T02:00:59","modified_gmt":"2026-07-31T02:00:59","slug":"%e1%9e%96%e1%9f%81%e1%9e%9b%e1%9e%9c%e1%9f%81%e1%9e%9b%e1%9e%b6%e1%9e%8a%e1%9f%8f%e1%9e%9b%e1%9f%92%e1%9e%a2%e1%9e%94%e1%9f%86%e1%9e%95%e1%9e%bb%e1%9e%8f%e1%9e%8a%e1%9e%be%e1%9e%98%e1%9f%92%e1%9e%94","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/km\/best-time-engage-your-auditor-financial-year-end\/","title":{"rendered":"\u17a0\u17c1\u178f\u17bb\u17a2\u17d2\u179c\u17b8\u1794\u17b6\u1793\u1787\u17b6\u1796\u17c1\u179b\u1793\u17c1\u17c7\u1787\u17b6\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u178a\u17cf\u179b\u17d2\u17a2\u1794\u17c6\u1795\u17bb\u178f\u178a\u17be\u1798\u17d2\u1794\u17b8\u1787\u17bd\u179b\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1785\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1786\u17d2\u1793\u17b6\u17c6 2026?"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/07\/Best-Time-to-Engage-Your-Auditor-for-the-2026-Financial-Year-End-1024x576.png\" alt=\"\" class=\"wp-image-1198\" srcset=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/07\/Best-Time-to-Engage-Your-Auditor-for-the-2026-Financial-Year-End-980x552.png 980w, https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/07\/Best-Time-to-Engage-Your-Auditor-for-the-2026-Financial-Year-End-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1787\u17b6\u1785\u17d2\u179a\u17be\u1793\u178a\u17c2\u179b\u1798\u17b6\u1793\u1786\u17d2\u1793\u17b6\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c5\u1790\u17d2\u1784\u17c3\u1791\u17b8 31 \u1781\u17c2\u1792\u17d2\u1793\u17bc \u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1785\u17b6\u1794\u17cb\u1795\u17d2\u178f\u17be\u1798\u178f\u17c2\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u17b7\u1791\u17d4 \u1793\u17c1\u17c7\u17a2\u17b6\u1785\u1794\u178e\u17d2\u178f\u17b6\u179b\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u1780\u17c6\u178e\u178f\u17cb\u178a\u17c2\u179b\u1794\u17b6\u1793\u1794\u1784\u17d2\u17a0\u17b6\u1794\u17cb \u17af\u1780\u179f\u17b6\u179a\u178a\u17c2\u179b\u1794\u17b6\u178f\u17cb \u1780\u17b6\u179a\u1780\u17c2\u178f\u1798\u17d2\u179a\u17bc\u179c\u1799\u17ba\u178f \u1793\u17b7\u1784\u179f\u1798\u17d2\u1796\u17b6\u1792\u178a\u17c2\u179b\u1798\u17b7\u1793\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u179b\u17be\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784 \u1793\u17b7\u1784\u1780\u17d2\u179a\u17bb\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u1787\u17bd\u179b\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u1798\u17bb\u1793\u178a\u17c6\u178e\u17b6\u1785\u17cb\u1786\u17d2\u1793\u17b6\u17c6\u1798\u17b7\u1793\u1798\u17b6\u1793\u1793\u17d0\u1799\u1790\u17b6\u1794\u1789\u17d2\u1785\u1794\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1798\u17bb\u1793\u1780\u17b6\u179b\u1780\u17c6\u178e\u178f\u17cb\u1793\u17c4\u17c7\u1791\u17c1\u17d4 \u179c\u17b6\u1798\u17b6\u1793\u1793\u17d0\u1799\u1790\u17b6\u1780\u17b6\u179a\u1796\u17d2\u179a\u1798\u1796\u17d2\u179a\u17c0\u1784\u1782\u17d2\u1793\u17b6\u179b\u17be\u1795\u17c2\u1793\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u1780\u17c6\u178e\u178f\u17cb\u1794\u1789\u17d2\u17a0\u17b6\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1793\u17b7\u1784\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb \u1781\u178e\u17c8\u1796\u17c1\u179b\u178a\u17c2\u179b\u1793\u17c5\u178f\u17c2\u1798\u17b6\u1793\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u17b6\u1793\u17cb\u178a\u17be\u1798\u17d2\u1794\u17b8\u178a\u17c4\u17c7\u179f\u17d2\u179a\u17b6\u1799\u1794\u1789\u17d2\u17a0\u17b6\u17b1\u17d2\u1799\u1794\u17b6\u1793\u178f\u17d2\u179a\u17b9\u1798\u178f\u17d2\u179a\u17bc\u179c\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u1794\u179a\u17b7\u1794\u1791\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1793\u17b7\u1784\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7\u179a\u1794\u179f\u17cb\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/vsdkh.com\/km\/%e1%9e%8f%e1%9e%98%e1%9f%92%e1%9e%9a%e1%9e%bc%e1%9e%9c%e1%9e%80%e1%9e%b6%e1%9e%9a-%e1%9e%93%e1%9e%b7%e1%9e%84%e1%9e%80%e1%9e%b6%e1%9e%8f%e1%9e%96%e1%9f%92%e1%9e%9c%e1%9e%80%e1%9e%b7%e1%9e%85%e1%9f%92\/\">\u1791\u17b8 <strong>\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/strong><\/a>, \u1794\u17d2\u179a\u1780\u17b6\u179f\u200b\u17b2\u17d2\u1799\u200b\u1794\u17d2\u179a\u17be\u200b\u178a\u17c4\u1799\u200b\u1796\u17d2\u179a\u17c7\u179a\u17b6\u1787\u1780\u17d2\u179a\u1798\u200b\u179b\u17c1\u1781 ... <strong>NS\/RKM\/0416\/006 \u1785\u17bb\u17c7\u1790\u17d2\u1784\u17c3\u1791\u17b8 11 \u1781\u17c2\u1798\u17c1\u179f\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2016<\/strong>, \u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1785\u17c6\u1796\u17c4\u17c7\u1791\u17b6\u17c6\u1784\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f \u1793\u17b7\u1784\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1798\u17b7\u1793\u179f\u17d2\u179c\u17c2\u1784\u179a\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17c1\u1789\u17d4 \u179c\u17b6\u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1793\u17b6\u1793\u17b6\u179a\u1780\u17d2\u179f\u17b6\u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u179a\u17c0\u1794\u1785\u17c6\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179f\u17d2\u179a\u1794\u178f\u17b6\u1798\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u178a\u17c2\u179b\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17b6\u1793 \u1793\u17b7\u1784\u1787\u17b6\u1791\u17bc\u1791\u17c5\u1794\u17c6\u1796\u17c1\u1789\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1\u1780\u17d2\u1793\u17bb\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b\u1794\u17b8\u1781\u17c2\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1785\u17bb\u1784\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c3\u1786\u17d2\u1793\u17b6\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17d4 \u179c\u17b6\u1780\u17cf\u1785\u17c2\u1784\u1795\u1784\u178a\u17c2\u179a\u1790\u17b6 \u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u1784\u17d2\u1780\u17be\u178f\u1787\u17b6\u1798\u17bc\u179b\u178a\u17d2\u178b\u17b6\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1794\u17c6\u1796\u17c1\u1789\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u1796\u1793\u17d2\u1792\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17d2\u179a\u17c4\u1798 <strong>\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e5\u17e6\u17e3 \u179f\u17a0\u179c.\u1794\u17d2\u179a\u1780 \u1785\u17bb\u17c7\u1790\u17d2\u1784\u17c3\u1791\u17b8\u17e1\u17e0 \u1781\u17c2\u1780\u1780\u17d2\u1780\u178a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e0 \u179f\u17d2\u178f\u17b8\u1796\u17b8\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799<\/strong>, \u1787\u17b6\u1791\u17bc\u1791\u17c5 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1798\u17bd\u1799\u178f\u17d2\u179a\u17bc\u179c\u1791\u1791\u17bd\u179b\u179a\u1784\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799 \u1793\u17c5\u1796\u17c1\u179b\u178a\u17c2\u179b\u179c\u17b6\u1794\u17c6\u1796\u17c1\u1789\u178f\u17b6\u1798\u179b\u1780\u17d2\u1781\u178e\u17c8\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u1799\u17c9\u17b6\u1784\u17a0\u17c4\u1785\u178e\u17b6\u179f\u17cb\u1796\u17b8\u179a\u1780\u17d2\u1793\u17bb\u1784\u1785\u17c6\u178e\u17c4\u1798\u179b\u1780\u17d2\u1781\u178e\u17c8\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u178a\u17bc\u1785\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c4\u1798\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1785\u17c6\u178e\u17bc\u179b\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u179b\u17be\u179f\u1796\u17b8 \u17e4 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u179a\u17c0\u179b;<\/li>\n\n\n\n<li>\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798\u179f\u179a\u17bb\u1794\u179b\u17be\u179f\u1796\u17b8 3 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u179a\u17c0\u179b \u17ac<\/li>\n\n\n\n<li>\u1787\u17b6\u1798\u1792\u17d2\u1799\u1798\u1798\u17b6\u1793\u1794\u17bb\u1782\u17d2\u1782\u179b\u17b7\u1780\u1787\u17b6\u1784 \u17e1\u17e0\u17e0 \u1793\u17b6\u1780\u17cb\u17d4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u1787\u17b6\u1791\u17bc\u1791\u17c5 \u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1798\u17b7\u1793\u179f\u17d2\u179c\u17c2\u1784\u179a\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17c1\u1789\u1798\u17bd\u1799\u178f\u17d2\u179a\u17bc\u179c\u1791\u1791\u17bd\u179b\u179a\u1784\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799 \u1793\u17c5\u1796\u17c1\u179b\u178a\u17c2\u179b\u1780\u17b6\u179a\u1785\u17c6\u178e\u17b6\u1799\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u179a\u1794\u179f\u17cb\u1781\u17d2\u179b\u17bd\u1793\u179b\u17be\u179f\u1796\u17b8 2 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u179a\u17c0\u179b \u17ac\u179c\u17b6\u1798\u17b6\u1793\u1794\u17bb\u1782\u17d2\u1782\u179b\u17b7\u1780\u1787\u17b6\u1798\u1792\u17d2\u1799\u1798\u1785\u17d2\u179a\u17be\u1793\u1787\u17b6\u1784 20 \u1793\u17b6\u1780\u17cb\u17d4 \u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1795\u17d2\u178f\u179b\u17cb\u1795\u179b\u1794\u17d2\u179a\u1799\u17c4\u1787\u1793\u17cd\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8 \u1793\u17b7\u1784\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1798\u17b6\u1793\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7\u1787\u17b6\u1780\u17cb\u179b\u17b6\u1780\u17cb\u1780\u17cf\u17a2\u17b6\u1785\u178f\u17d2\u179a\u17bc\u179c\u1791\u1791\u17bd\u179b\u179a\u1784\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c4\u1799\u1798\u17b7\u1793\u1782\u17b7\u178f\u1796\u17b8\u1780\u1798\u17d2\u179a\u17b7\u178f\u1791\u17bc\u1791\u17c5\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u178a\u17c2\u179a\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1785\u17c6\u1796\u17c4\u17c7\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1791\u17b6\u17c6\u1784\u1793\u17c4\u17c7\u178f\u17d2\u179a\u17bc\u179c <strong>\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a<\/strong>, \u1794\u17d2\u179a\u1780\u17b6\u179f\u200b\u17b2\u17d2\u1799\u200b\u1794\u17d2\u179a\u17be\u200b\u178a\u17c4\u1799\u200b\u1796\u17d2\u179a\u17c7\u179a\u17b6\u1787\u1780\u17d2\u179a\u1798\u200b\u179b\u17c1\u1781 ... <strong>NS\/RKM\/0523\/004 \u1785\u17bb\u17c7\u1790\u17d2\u1784\u17c3\u1791\u17b8 16 \u1781\u17c2\u17a7\u179f\u1797\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2023<\/strong>, \u1793\u17b7\u1784 <strong>\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 578 \u179f\u17a0\u179c.\u1794\u17d2\u179a\u1780.\u17a2.\u1780. \u1785\u17bb\u17c7\u1790\u17d2\u1784\u17c3\u1791\u17b8 19 \u1781\u17c2\u1780\u1789\u17d2\u1789\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2024 \u179f\u17d2\u178f\u17b8\u1796\u17b8\u1796\u1793\u17d2\u1792\u179b\u17be\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b<\/strong> \u1795\u17d2\u178f\u179b\u17cb\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1785\u1798\u17d2\u1794\u1784\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1796\u1793\u17d2\u1792\u179b\u17be\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u17d4 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17d2\u1793\u1780\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6 \u1787\u17b6\u1791\u17bc\u1791\u17c5 \u1780\u17b6\u179a\u1794\u17d2\u179a\u1780\u17b6\u179f\u1796\u1793\u17d2\u1792\u179b\u17be\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u178f\u17d2\u179a\u17bc\u179c\u1794\u1784\u17cb\u1798\u17bb\u1793\u1790\u17d2\u1784\u17c3\u1791\u17b8 31 \u1781\u17c2\u1798\u17b8\u1793\u17b6 \u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1785\u17bb\u1784\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c3\u1786\u17d2\u1793\u17b6\u17c6\u1796\u1793\u17d2\u1792\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u1792\u17d2\u179c\u17be\u17b1\u17d2\u1799\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c6\u1794\u17bc\u1784\u1798\u17b6\u1793\u179f\u17b6\u179a\u17c8\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u17a0\u17c1\u178f\u17bb\u17a2\u17d2\u179c\u17b8\u1794\u17b6\u1793\u1787\u17b6\u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798\u178a\u17c6\u1794\u17bc\u1784\u1798\u17b6\u1793\u179f\u17b6\u179a\u17c8\u179f\u17c6\u1781\u17b6\u1793\u17cb<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u17e1. \u1792\u17b6\u1793\u17b6\u1794\u17b6\u1793\u1793\u17bc\u179c\u1780\u17b6\u179b\u179c\u17b7\u1797\u17b6\u1782\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u179f\u1798\u179f\u17d2\u179a\u1794\u1798\u17bd\u1799<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1781\u17c2\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1791\u17b8 31 \u1781\u17c2\u1792\u17d2\u1793\u17bc \u1787\u17b6\u1792\u1798\u17d2\u1798\u178f\u17b6\u1782\u17ba\u1787\u17b6\u179a\u1799\u17c8\u1796\u17c1\u179b\u178a\u17cf\u1798\u1798\u17b6\u1789\u17b9\u1780\u1794\u17c6\u1795\u17bb\u178f\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d4 \u1780\u17b6\u179a\u178f\u17c2\u1784\u178f\u17b6\u17c6\u1784\u1798\u17bb\u1793\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u17b1\u17d2\u1799\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796 \u1793\u17b7\u1784\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u1796\u17d2\u179a\u1798\u1796\u17d2\u179a\u17c0\u1784\u1782\u17d2\u1793\u17b6\u179b\u17be\u1780\u17b6\u179a\u1784\u17b6\u179a\u1794\u178e\u17d2\u178f\u17c4\u17c7\u17a2\u17b6\u179f\u1793\u17d2\u1793 \u1780\u17b6\u179a\u1784\u17b6\u179a\u1793\u17c5\u1793\u17b9\u1784\u1780\u1793\u17d2\u179b\u17c2\u1784\u1785\u17bb\u1784\u1780\u17d2\u179a\u17c4\u1799 \u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798\u179a\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17bb\u1780 \u1790\u17d2\u1784\u17c3\u1795\u17bb\u178f\u1780\u17c6\u178e\u178f\u17cb\u1793\u17c3\u1780\u17b6\u179a\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd \u1793\u17b7\u1784\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u1793\u17c3\u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798\u1780\u17cf\u1782\u17bd\u179a\u178f\u17c2\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1796\u17d2\u179a\u1798\u1796\u17d2\u179a\u17c0\u1784\u1782\u17d2\u1793\u17b6\u1787\u17b6\u1795\u17d2\u179b\u17bc\u179c\u1780\u17b6\u179a\u1795\u1784\u178a\u17c2\u179a\u17d4. <strong>CISA 210 \u1780\u17b6\u179a\u1799\u179b\u17cb\u1796\u17d2\u179a\u1798\u179b\u17be\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u1793\u17c3\u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/strong>, \u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1780\u17b6\u179a\u1799\u17c4\u1782\u1799\u179b\u17cb\u1782\u17d2\u1793\u17b6\u179a\u17bd\u1798\u179a\u179c\u17b6\u1784\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a \u1790\u17d2\u1793\u17b6\u1780\u17cb\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784 \u1793\u17b7\u1784\u17a2\u17d2\u1793\u1780\u1791\u1791\u17bd\u179b\u1794\u1793\u17d2\u1791\u17bb\u1780\u17a2\u1797\u17b7\u1794\u17b6\u179b\u1780\u17b7\u1785\u17d2\u1785 \u178a\u17c2\u179b\u1780\u17d2\u1793\u17bb\u1784\u1780\u179a\u178e\u17b8\u179f\u1798\u179f\u17d2\u179a\u1794 \u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c \u1793\u17b7\u1784\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u1781\u17bb\u179f\u178f\u17d2\u179a\u17bc\u179c\u1793\u17c3\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u17e2. \u1780\u17c6\u178e\u178f\u17cb\u1794\u1789\u17d2\u17a0\u17b6\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u1798\u17bb\u1793\u178a\u17c6\u178e\u17b6\u1785\u17cb\u1786\u17d2\u1793\u17b6\u17c6<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u1798\u17b7\u1793\u1782\u17bd\u179a\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u178f\u17c2\u1793\u17c5\u1796\u17c1\u179b\u178a\u17c2\u179b\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1780\u17c6\u1796\u17bb\u1784\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c4\u17c7\u1791\u17c1\u17d4 \u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u17a2\u17b6\u1785\u179a\u17bd\u1798\u1798\u17b6\u1793\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1780\u1798\u17d2\u1785\u17b8\u1790\u17d2\u1798\u17b8 \u17ac\u1780\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u17a0\u17b7\u179a\u1789\u17d2\u1789\u1794\u17d2\u1794\u1791\u17b6\u1793\u17a1\u17be\u1784\u179c\u17b7\u1789;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1791\u17b7\u1789 \u17ac\u1780\u17b6\u179a\u179b\u1780\u17cb\u1785\u17c1\u1789\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1798\u17d2\u1794\u178f\u17d2\u178f\u17b7\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u1790\u17d2\u1798\u17b8;<\/li>\n\n\n\n<li>\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u200b\u1797\u17b6\u1782\u17b8\u200b\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u179a\u1785\u1793\u17b6\u179f\u1798\u17d2\u1796\u17d0\u1793\u17d2\u1792\u17a1\u17be\u1784\u179c\u17b7\u1789 \u17ac\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1797\u17b6\u1796\u1787\u17b6\u1798\u17d2\u1785\u17b6\u179f\u17cb\u1780\u1798\u17d2\u1798\u179f\u17b7\u1791\u17d2\u1792\u17b7;<\/li>\n\n\n\n<li>\u1787\u1798\u17d2\u179b\u17c4\u17c7\u1795\u17d2\u179b\u17bc\u179c\u1785\u17d2\u1794\u17b6\u1794\u17cb;<\/li>\n\n\n\n<li>\u179f\u17bc\u1785\u1793\u17b6\u1780\u179a\u200b\u1793\u17c3\u200b\u1780\u17b6\u179a\u200b\u1785\u17bb\u17c7\u1781\u17d2\u179f\u17c4\u1799 \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u1798\u17b7\u1793\u1792\u1798\u17d2\u1798\u178f\u17b6 \u17ac\u179f\u17d2\u1798\u17bb\u1782\u179f\u17d2\u1798\u17b6\u1789\u17d4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u1791\u17c6\u1793\u17b6\u1780\u17cb\u1791\u17c6\u1793\u1784\u200b\u178a\u17c6\u1794\u17bc\u1784\u200b\u1795\u17d2\u178f\u179b\u17cb\u200b\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u200b\u178a\u179b\u17cb\u200b\u1790\u17d2\u1793\u17b6\u1780\u17cb\u200b\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u200b\u1780\u17d2\u1793\u17bb\u1784\u200b\u1780\u17b6\u179a\u200b\u1780\u17c6\u178e\u178f\u17cb\u200b\u1793\u17b8\u178f\u17b7\u179c\u17b7\u1792\u17b8\u200b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u200b\u179f\u1798\u179f\u17d2\u179a\u1794 \u179a\u17c0\u1794\u1785\u17c6\u200b\u1780\u17b6\u179a\u200b\u1782\u178e\u1793\u17b6\u200b\u1782\u17b6\u17c6\u1791\u17d2\u179a \u1793\u17b7\u1784\u200b\u1791\u1791\u17bd\u179b\u200b\u1794\u17b6\u1793\u200b\u17af\u1780\u179f\u17b6\u179a\u200b\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u17e3. \u1780\u17c2\u179b\u1798\u17d2\u17a2\u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u1780\u17b6\u179a\u178f\u17d2\u179a\u17c0\u1798\u1781\u17d2\u179b\u17bd\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1798\u17bb\u1793\u200b\u1785\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6 \u1790\u17d2\u1793\u17b6\u1780\u17cb\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u200b\u1782\u17bd\u179a\u178f\u17c2\u200b\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u200b\u17a1\u17be\u1784\u179c\u17b7\u1789\u200b\u1793\u17bc\u179c\u200b\u1780\u17b6\u179a\u1795\u17d2\u179f\u17c7\u1795\u17d2\u179f\u17b6\u200b\u1792\u1793\u17b6\u1782\u17b6\u179a \u1794\u17d2\u179a\u17b6\u1780\u17cb\u200b\u178f\u17d2\u179a\u17bc\u179c\u200b\u1791\u1791\u17bd\u179b \u1794\u17d2\u179a\u17b6\u1780\u17cb\u200b\u178f\u17d2\u179a\u17bc\u179c\u200b\u1794\u1784\u17cb \u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6\u200b\u179f\u17b6\u179a\u1796\u17be\u1797\u17d0\u178e\u17d2\u178c \u1780\u17b6\u179a\u1785\u17bb\u17c7\u1794\u1789\u17d2\u1787\u17b8\u200b\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798\u200b\u1790\u17c1\u179a \u179f\u1798\u178f\u17bb\u179b\u17d2\u1799\u200b\u1796\u1793\u17d2\u1792 \u1782\u178e\u1793\u17b8\u200b\u1797\u17b6\u1782\u17b8\u200b\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792 \u1793\u17b7\u1784\u200b\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6\u200b\u1782\u17b6\u17c6\u1791\u17d2\u179a\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u17af\u1780\u179f\u17b6\u179a\u178a\u17c2\u179b\u1794\u17b6\u178f\u17cb \u1793\u17b7\u1784\u179f\u1798\u178f\u17bb\u179b\u17d2\u1799\u178a\u17c2\u179b\u1798\u17b7\u1793\u17a2\u17b6\u1785\u1796\u1793\u17d2\u1799\u179b\u17cb\u1794\u17b6\u1793 \u1784\u17b6\u1799\u179f\u17d2\u179a\u17bd\u179b\u178a\u17c4\u17c7\u179f\u17d2\u179a\u17b6\u1799\u1780\u17d2\u1793\u17bb\u1784\u17a2\u17c6\u17a1\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6\u1787\u17b6\u1784\u17a2\u17c6\u17a1\u17bb\u1784\u1796\u17c1\u179b\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u178a\u17c2\u179b\u1794\u17b6\u1793\u1794\u1784\u17d2\u17a0\u17b6\u1794\u17cb\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u17e4. \u179a\u17c0\u1794\u1785\u17c6\u1795\u17c2\u1793\u1780\u17b6\u179a\u179a\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17bb\u1780 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1796\u17b8\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c5<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17d2\u1793\u17bb\u1784\u1780\u179a\u178e\u17b8\u178a\u17c2\u179b\u179f\u17b6\u179a\u1796\u17be\u1797\u17d0\u178e\u17d2\u178c\u1787\u17b6\u179f\u1798\u17d2\u1797\u17b6\u179a\u17c8 \u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u17a2\u17b6\u1785\u178f\u17d2\u179a\u17bc\u179c\u1785\u17bc\u179b\u179a\u17bd\u1798\u1780\u17b6\u179a\u179a\u17b6\u1794\u17cb\u1785\u17c6\u1793\u17bd\u1793\u1787\u17b6\u1780\u17cb\u179f\u17d2\u178f\u17c2\u1784\u17d4 \u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798\u178a\u17c6\u1794\u17bc\u1784\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u17b1\u17d2\u1799\u1780\u17b6\u179b\u1794\u179a\u17b7\u1785\u17d2\u1786\u17c1\u1791\u179a\u17b6\u1794\u17cb \u1791\u17b8\u178f\u17b6\u17c6\u1784 \u1793\u17b8\u178f\u17b7\u179c\u17b7\u1792\u17b8 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1796\u17d2\u1799\u17b6\u1794\u17b6\u179b\u179f\u17b6\u179a\u1796\u17be\u1797\u17d0\u178e\u17d2\u178c\u17a0\u17bd\u179f\u179f\u1798\u17d0\u1799 \u17ac\u1781\u17bc\u1785\u1781\u17b6\u178f\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1782\u17d2\u179a\u17c4\u1784\u1791\u17bb\u1780\u1794\u17b6\u1793\u178f\u17d2\u179a\u17b9\u1798\u178f\u17d2\u179a\u17bc\u179c\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c5\u1796\u17b8\u1792\u1793\u17b6\u1782\u17b6\u179a \u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793 \u17a2\u17d2\u1793\u1780\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb \u17a2\u17d2\u1793\u1780\u17b1\u17d2\u1799\u1781\u17d2\u1785\u17b8\u1794\u17d2\u179a\u17b6\u1780\u17cb \u1798\u17c1\u1792\u17b6\u179c\u17b8 \u1793\u17b7\u1784\u1797\u17b6\u1782\u17b8\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792\u1780\u17cf\u17a2\u17b6\u1785\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u1785\u17d2\u179a\u17be\u1793\u1795\u1784\u178a\u17c2\u179a\u17d4 \u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1781\u17d2\u179b\u17bd\u1793\u178f\u17b6\u17c6\u1784\u1796\u17b8\u178a\u17c6\u1794\u17bc\u1784\u1780\u17b6\u178f\u17cb\u1794\u1793\u17d2\u1790\u1799\u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799\u178a\u17c2\u179b\u1780\u17b6\u179a\u1786\u17d2\u179b\u17be\u1799\u178f\u1794\u178a\u17c2\u179b\u1798\u17b7\u1793\u1791\u17b6\u1793\u17cb\u1794\u17b6\u1793\u1786\u17d2\u179b\u17be\u1799\u178f\u1794\u1793\u17b9\u1784\u1796\u1793\u17d2\u1799\u17b6\u179a\u1796\u17c1\u179b\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u17e5. \u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u1780\u17b6\u179a\u1784\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1794\u178e\u17d2\u178f\u17c4\u17c7\u17a2\u17b6\u179f\u1793\u17d2\u1793\u1794\u17d2\u179a\u1780\u1794\u178a\u17c4\u1799\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1793\u17c5\u1780\u1793\u17d2\u179b\u17c2\u1784\u178a\u17c2\u179b\u179f\u1798\u179f\u17d2\u179a\u1794 \u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1793\u17b8\u178f\u17b7\u179c\u17b7\u1792\u17b8\u1798\u17bd\u1799\u1785\u17c6\u1793\u17bd\u1793\u1798\u17bb\u1793\u178a\u17c6\u178e\u17b6\u1785\u17cb\u1786\u17d2\u1793\u17b6\u17c6 \u179a\u17bd\u1798\u1791\u17b6\u17c6\u1784\u1780\u17b6\u179a\u1799\u179b\u17cb\u178a\u17b9\u1784\u17a2\u17c6\u1796\u17b8\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7 \u1780\u17b6\u179a\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17a1\u17be\u1784\u179c\u17b7\u1789\u1793\u17bc\u179c\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784 \u1780\u17b6\u179a\u179f\u17b6\u1780\u179b\u17d2\u1794\u1784\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u178a\u17c2\u179b\u1794\u17b6\u1793\u1787\u17d2\u179a\u17be\u179f\u179a\u17be\u179f \u1793\u17b7\u1784\u1780\u17b6\u179a\u178f\u17b6\u1798\u178a\u17b6\u1793\u179b\u17be\u1780\u17b6\u179a\u179a\u1780\u1783\u17be\u1789\u1780\u17b6\u179b\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6\u1798\u17bb\u1793\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u1784\u17b6\u179a\u1794\u178e\u17d2\u178f\u17c4\u17c7\u17a2\u17b6\u179f\u1793\u17d2\u1793\u1798\u17b7\u1793\u1787\u17c6\u1793\u17bd\u179f\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1785\u17bb\u1784\u1780\u17d2\u179a\u17c4\u1799\u1791\u17c1 \u1794\u17c9\u17bb\u1793\u17d2\u178f\u17c2\u179c\u17b6\u17a2\u17b6\u1785\u1780\u17c6\u178e\u178f\u17cb\u1794\u1789\u17d2\u17a0\u17b6\u1798\u17bb\u1793 \u1793\u17b7\u1784\u1780\u17b6\u178f\u17cb\u1794\u1793\u17d2\u1790\u1799\u179f\u1798\u17d2\u1796\u17b6\u1792\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1785\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u178f\u17be\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u1782\u17bd\u179a\u1792\u17d2\u179c\u17be\u17a2\u17d2\u179c\u17b8\u17a5\u17a1\u17bc\u179c\u1793\u17c1\u17c7?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1798\u17b6\u1793\u1786\u17d2\u1793\u17b6\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c5\u1790\u17d2\u1784\u17c3\u1791\u17b8 31 \u1781\u17c2\u1792\u17d2\u1793\u17bc \u1786\u17d2\u1793\u17b6\u17c6 2026 \u1782\u17bd\u179a\u178f\u17c2\u17d6<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1790\u17b6\u178f\u17be\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1791\u17b6\u1798\u1791\u17b6\u179a\u1780\u17d2\u179a\u17c4\u1798\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 563 \u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178f\u17b6\u1798\u179c\u17b7\u179f\u17d0\u1799\u1787\u17b6\u1780\u17cb\u179b\u17b6\u1780\u17cb \u1780\u17b7\u1785\u17d2\u1785\u1796\u17d2\u179a\u1798\u1796\u17d2\u179a\u17c0\u1784\u17a2\u17d2\u1793\u1780\u1795\u17d2\u178f\u179b\u17cb\u1787\u17c6\u1793\u17bd\u1799 \u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u1794\u17d2\u1794\u1791\u17b6\u1793 \u17ac\u17af\u1780\u179f\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u178a\u17c2\u179a\u17ac\u1791\u17c1\u17d4.<\/li>\n\n\n\n<li>\u178f\u17c2\u1784\u178f\u17b6\u17c6\u1784\u200b\u17b2\u17d2\u1799\u200b\u1794\u17b6\u1793\u200b\u179f\u1798\u179a\u1798\u17d2\u1799 <a href=\"https:\/\/vsdkh.com\/km\/%e1%9e%80%e1%9f%92%e1%9e%9a%e1%9e%bb%e1%9e%98%e1%9e%a0%e1%9f%8a%e1%9e%bb%e1%9e%93%e1%9e%9f%e1%9e%9c%e1%9e%93%e1%9e%80%e1%9e%98%e1%9f%92%e1%9e%98%e1%9e%82%e1%9e%8e%e1%9e%93%e1%9f%81%e1%9e%99%e1%9f%92\/\">\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e \u1793\u17b7\u1784\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u17d4.<\/a><\/li>\n\n\n\n<li>\u17af\u1780\u1797\u17b6\u1796\u179b\u17be\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u1793\u17c3\u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798 \u1780\u17b6\u179b\u179c\u17b7\u1797\u17b6\u1782\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1790\u17d2\u1784\u17c3\u1795\u17bb\u178f\u1780\u17c6\u178e\u178f\u17cb\u1793\u17c3\u1780\u17b6\u179a\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17d4.<\/li>\n\n\n\n<li>\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u1798\u17be\u179b\u1780\u17b6\u179a\u179a\u1780\u1783\u17be\u1789\u1793\u17c3\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1780\u17b6\u179b\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6\u1798\u17bb\u1793 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1780\u17c2\u178f\u1798\u17d2\u179a\u17bc\u179c\u178a\u17c2\u179b\u1793\u17c5\u179f\u17c1\u179f\u179f\u179b\u17cb\u17d4.<\/li>\n\n\n\n<li>\u1795\u17d2\u179f\u17c7\u1795\u17d2\u179f\u17b6\u179f\u1798\u178f\u17bb\u179b\u17d2\u1799\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u1796\u1793\u17d2\u1792\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u1787\u17b6\u1794\u17d2\u179a\u1785\u17b6\u17c6\u17d4.<\/li>\n\n\n\n<li>\u1787\u17bc\u1793\u178a\u17c6\u178e\u17b9\u1784\u178a\u179b\u17cb\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u17b1\u17d2\u1799\u1794\u17b6\u1793\u1786\u17b6\u1794\u17cb\u179a\u17a0\u17d0\u179f\u17a2\u17c6\u1796\u17b8\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7 \u17ac\u1798\u17b7\u1793\u1792\u1798\u17d2\u1798\u178f\u17b6\u17d4.<\/li>\n\n\n\n<li>\u179a\u17c0\u1794\u1785\u17c6\u1795\u17c2\u1793\u1780\u17b6\u179a\u179a\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17bb\u1780\u1791\u17c6\u1793\u17b7\u1789\u1785\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6 \u1793\u17b7\u1784\u179a\u17c0\u1794\u1785\u17c6\u1780\u17b6\u179b\u179c\u17b7\u1797\u17b6\u1782\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u17d4.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u1790\u17d2\u1793\u17b6\u1780\u17cb\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1793\u17c5\u178f\u17c2\u1791\u1791\u17bd\u179b\u1781\u17bb\u179f\u178f\u17d2\u179a\u17bc\u179c\u1785\u17c6\u1796\u17c4\u17c7\u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1780\u17b6\u179a\u1794\u17c9\u17b6\u1793\u17cb\u179f\u17d2\u1798\u17b6\u1793 \u1793\u17b7\u1784\u1780\u17b6\u179a\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u17d4 \u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798\u178a\u17c6\u1794\u17bc\u1784\u1782\u17bd\u179a\u178f\u17c2\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u179b\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u1795\u17c2\u1793\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c4\u1799\u1798\u17b7\u1793\u1795\u17d2\u1791\u17c1\u179a\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u1781\u17bb\u179f\u178f\u17d2\u179a\u17bc\u179c\u179a\u1794\u179f\u17cb\u1790\u17d2\u1793\u17b6\u1780\u17cb\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1791\u17c5\u17b1\u17d2\u1799\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a \u17ac\u1792\u17d2\u179c\u17be\u17b1\u17d2\u1799\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u179b\u17cb\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1797\u17b6\u1796\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u17a1\u17be\u1799\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u1780\u17b6\u179a\u1794\u178a\u17b7\u179f\u17c1\u1792\u17d6<\/strong> \u17a2\u178f\u17d2\u1790\u1794\u1791\u1793\u17c1\u17c7\u1795\u17d2\u178f\u179b\u17cb\u178f\u17c2\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u1791\u17bc\u1791\u17c5\u1794\u17c9\u17bb\u178e\u17d2\u178e\u17c4\u17c7 \u17a0\u17be\u1799\u1798\u17b7\u1793\u1794\u1784\u17d2\u1780\u17be\u178f\u1787\u17b6\u178a\u17c6\u1794\u17bc\u1793\u17d2\u1798\u17b6\u1793\u1795\u17d2\u1793\u17c2\u1780\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1796\u1793\u17d2\u1792\u178a\u17b6\u179a \u17ac\u1795\u17d2\u1793\u17c2\u1780\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1791\u17c1\u17d4 \u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a2\u17b6\u1785\u1794\u17d2\u179a\u17c2\u1794\u17d2\u179a\u17bd\u179b\u17a2\u17b6\u179f\u17d2\u179a\u17d0\u1799\u179b\u17be\u1791\u1798\u17d2\u179a\u1784\u17cb\u1785\u17d2\u1794\u17b6\u1794\u17cb \u179f\u1780\u1798\u17d2\u1798\u1797\u17b6\u1796 \u179f\u17d2\u1790\u17b6\u1793\u1797\u17b6\u1796\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7 \u1793\u17b7\u1784\u1780\u17b6\u179b\u17c8\u1791\u17c1\u179f\u17c8\u1787\u17b6\u1780\u17cb\u179b\u17b6\u1780\u17cb\u179a\u1794\u179f\u17cb\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u17d4.<\/p>","protected":false},"excerpt":{"rendered":"<p>For many Cambodian entities with a 31 December financial year-end, audit preparation begins only after the accounting records have been closed. This can result in compressed timelines, missing documents, late adjustments and unnecessary pressure on management and the audit team. Engaging an auditor before year-end does not mean completing the audit early. It means agreeing [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":1198,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,16],"tags":[],"class_list":["post-1197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditing","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Why Now Is the Best Time to Engage Your Auditor for the 2026 Financial Year-End - VSD AUDIT AND ASSURANCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsdkh.com\/km\/\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u178a\u17cf\u179b\u17d2\u17a2\u1794\u17c6\u1795\u17bb\u178f\u178a\u17be\u1798\u17d2\u1794\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Why Now Is the Best Time to Engage Your Auditor for the 2026 Financial Year-End - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"For many Cambodian entities with a 31 December financial year-end, audit preparation begins only after the accounting records have been closed. 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\u1787\u17b6\u1797\u17d2\u1793\u17b6\u1780\u17cb\u1784\u17b6\u179a\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a\u178a\u17c2\u179b\u1794\u17b6\u1793\u1785\u17bb\u17c7\u1794\u1789\u17d2\u1787\u17b8 (GDT) \u1793\u17b7\u1784\u1787\u17b6\u179f\u1798\u17b6\u1787\u17b7\u1780\u1793\u17c3 ACCA \u1793\u17b7\u1784 KICPAA\u17d4 \u1780\u17d2\u1793\u17bb\u1784\u1793\u17b6\u1798\u1787\u17b6\u178a\u17c3\u1782\u17bc \u1793\u17b7\u1784\u1787\u17b6\u1793\u17b6\u1799\u1780\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1793\u17c3\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 VSD Audit and Assurance Co., Ltd. \u179b\u17c4\u1780 Vathan \u178a\u17b9\u1780\u1793\u17b6\u17c6\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1796\u1793\u17d2\u1792\u178a\u17b6\u179a \u1793\u17b7\u1784\u179f\u17c1\u179c\u17b6\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1799\u17c4\u1794\u179b\u17cb\u178a\u17c2\u179b\u1782\u17bd\u179a\u17b1\u17d2\u1799\u1791\u17bb\u1780\u1785\u17b7\u178f\u17d2\u178f \u178a\u17c2\u179b\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u179b\u17cb\u1780\u17b6\u179a\u179a\u17b8\u1780\u1785\u1798\u17d2\u179a\u17be\u1793\u1794\u17d2\u179a\u1780\u1794\u178a\u17c4\u1799\u1785\u17b8\u179a\u1797\u17b6\u1796\u179a\u1794\u179f\u17cb\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793\u17d4.","url":"https:\/\/vsdkh.com\/km\/author\/vathana\/"}]}},"_links":{"self":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/1197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/users\/142049"}],"replies":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/comments?post=1197"}],"version-history":[{"count":1,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/1197\/revisions"}],"predecessor-version":[{"id":1200,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/1197\/revisions\/1200"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/media\/1198"}],"wp:attachment":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/media?parent=1197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/categories?post=1197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/tags?post=1197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}