THE ACCOUNTANTS’ ETHICAL CODE OF CONDUCT FROM AN ISLAMIC PERSPECTIVE: CASE IN YEMEN

Description
THE ACCOUNTANTS’ ETHICAL CODE OF CONDUCT FROM AN ISLAMIC PERSPECTIVE: CASE IN YEMEN

Please download to get full document.

View again

of 26
All materials on our website are shared by users. If you have any questions about copyright issues, please report us to resolve them. We are always happy to assist you.
Information
Category:

Religious & Philosophical

Publish on:

Views: 2 | Pages: 26

Extension: PDF | Download: 0

Share
Tags
Transcript
  98 󰁊󰁏󰁕󰁒󰁎󰁁󰁌 󰁏󰁆 󰁇󰁌󰁏󰁂󰁁󰁌 󰁍󰁁󰁎󰁁󰁇󰁅󰁍󰁅󰁎󰁔 󰁊󰁕󰁌󰁙 󰀲󰀰󰀱󰀱󰀮 󰁖󰁏󰁌󰁕󰁍󰁅 󰀲󰀮 󰁎󰁕󰁍󰁂󰁅󰁒 󰀱 󰁔󰁈󰁅 󰁁󰁃󰁃󰁏󰁕󰁎󰁔󰁁󰁎󰁔󰁓󲀙 󰁅󰁔󰁈󰁉󰁃󰁁󰁌 󰁃󰁏󰁄󰁅 󰁏󰁆 󰁃󰁏󰁎󰁄󰁕󰁃󰁔 󰁆󰁒󰁏󰁍 󰁁󰁎 󰁉󰁓󰁌󰁁󰁍󰁉󰁃 󰁐󰁅󰁒󰁓󰁐󰁅󰁃󰁔󰁉󰁖󰁅󰀺 󰁃󰁁󰁓󰁅 󰁉󰁎 󰁙󰁅󰁍󰁅󰁎 󰁁󰁬󰀭󰁈󰁡󰁳󰁡󰁮 󰁁󰁬󰀭󰁁󰁩󰁤󰁡󰁲󰁯󰁳 P󰁨D 󰁓󰁴󰁵󰁤󰁥󰁮󰁴 󰁩󰁮 A󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 C󰁯󰁬󰁬󰁥󰁧󰁥 󰁯󰁦 B󰁵󰁳󰁩󰁮󰁥󰁳󰁳, 󰁕󰁮󰁩󰁶󰁥󰁲󰁳󰁩󰁴󰁩 󰁕󰁴󰁡󰁲󰁡 M󰁡󰁬󰁡󰁹󰁳󰁩󰁡. 󰁡󰁬󰁨󰁡󰁳󰁡󰁮󰁵󰁵󰁭󰁀󰁧󰁭󰁡󰁩󰁬.󰁣󰁯󰁭  󰁋󰁡󰁭󰁩󰁬 󰁍󰁤. 󰁉󰁤󰁲󰁩󰁳 A󰁳󰁳󰁯󰁣󰁩󰁡󰁴󰁥 P󰁲󰁯󰁦󰁥󰁳󰁳󰁯󰁲 C󰁯󰁬󰁬󰁥󰁧󰁥 󰁯󰁦 B󰁵󰁳󰁩󰁮󰁥󰁳󰁳, 󰁕󰁮󰁩󰁶󰁥󰁲󰁳󰁩󰁴󰁩 󰁕󰁴󰁡󰁲󰁡 M󰁡󰁬󰁡󰁹󰁳󰁩󰁡 󰁫󰁡󰁭󰁩󰁬󰁀󰁵󰁵󰁭.󰁥󰁤󰁵.󰁭󰁹   󰁆󰁡󰁲󰁩󰁤󰁡󰁨󰁷󰁡󰁴󰁩 󰁍󰁯󰁨󰁤. 󰁓󰁨󰁡󰁭󰁳󰁵󰁤󰁩󰁮 󰁓󰁥󰁮󰁩󰁯󰁲 L󰁥󰁣󰁴󰁵󰁲󰁥󰁲 C󰁯󰁬󰁬󰁥󰁧󰁥 󰁯󰁦 B󰁵󰁳󰁩󰁮󰁥󰁳󰁳, 󰁕󰁮󰁩󰁶󰁥󰁲󰁳󰁩󰁴󰁩 󰁕󰁴󰁡󰁲󰁡 M󰁡󰁬󰁡󰁹󰁳󰁩󰁡  󰁦󰁡󰁲󰁩󰁤󰁡󰁨󰁀󰁵󰁵󰁭.󰁥󰁤󰁵.󰁭󰁹   󰁁󰁂󰁓󰁔󰁒󰁁󰁃󰁔  󰁁󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁤󰁥󰁶󰁥󰁬󰁯󰁰󰁥󰁤 󰁴󰁯 󰁧󰁵󰁩󰁤󰁥 󰁢󰁥󰁨󰁡󰁶󰁩󰁯󰁲󰁳 󰁯󰁦 󰁭󰁥󰁭󰁢󰁥󰁲󰁳 󰁩󰁮 󰁯󰁲 󰁯󰁦 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰁴󰁩󰁯󰁮󰁳.  󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳, 󰁩󰁮 󰁴󰁨󰁩󰁳 󰁣󰁯󰁮󰁴󰁥󰁸󰁴, 󰁡󰁲󰁥 󰁮󰁯󰁴 󰁡󰁮 󰁥󰁸󰁣󰁥󰁰󰁴󰁩󰁯󰁮. 󰁔󰁨󰁥 󰁡󰁶󰁡󰁩󰁬󰁡󰁢󰁩󰁬󰁩󰁴󰁹 󰁯󰁦 󰁳󰁵󰁣󰁨 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁥󰁸󰁴󰁲󰁥󰁭󰁥󰁬󰁹 󰁩󰁭󰁰󰁯󰁲󰁴󰁡󰁮󰁴 󰁦󰁯󰁲 󰁢󰁯󰁴󰁨 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁡󰁮󰁤 󰁵󰁳󰁥󰁲󰁳 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮. 󰁈󰁯󰁷󰁥󰁶󰁥󰁲, 󰁣󰁵󰁲󰁲󰁥󰁮󰁴󰁬󰁹 󰁩󰁮 󰁙󰁥󰁭󰁥󰁮, 󰁴󰁨󰁥󰁲󰁥 󰁩󰁳 󰁮󰁯 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳. 󰁈󰁥󰁮󰁣󰁥, 󰁡 󰁳󰁴󰁵󰁤󰁹 󰁷󰁡󰁳 󰁣󰁯󰁮󰁤󰁵󰁣󰁴󰁥󰁤 󰁴󰁯 󰁤󰁥󰁶󰁥󰁬󰁯󰁰 󰁡󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁦󰁲󰁯󰁭 󰁡󰁮 󰁉󰁳󰁬󰁡󰁭󰁩󰁣  󰁰󰁥󰁲󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁥, 󰁧󰁩󰁶󰁥󰁮 󰁴󰁨󰁡󰁴 󰁙󰁥󰁭󰁥󰁮 󰁩󰁳 󰁡󰁮 󰁉󰁳󰁬󰁡󰁭󰁩󰁣 󰁣󰁯󰁵󰁮󰁴󰁲󰁹. 󰁉󰁮 󰁰󰁡󰁲󰁴󰁩󰁣󰁵󰁬󰁡󰁲, 󰁴󰁨󰁥 󰁳󰁴󰁵󰁤󰁹 󰁳󰁯󰁵󰁧󰁨󰁴 󰁴󰁯 󰁡󰁤󰁤󰁲󰁥󰁳󰁳 󰁴󰁨󰁥 󰁱󰁵󰁥󰁳󰁴󰁩󰁯󰁮 󰁯󰁦 󰁷󰁨󰁡󰁴 󰁣󰁯󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥󰁳 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁡󰁭󰁯󰁮󰁧 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳. 󰁔󰁯 󰁡󰁤󰁤󰁲󰁥󰁳󰁳 󰁴󰁨󰁥 󰁱󰁵󰁥󰁳󰁴󰁩󰁯󰁮, 󰁤󰁡󰁴󰁡 󰁷󰁥󰁲󰁥 󰁣󰁯󰁬󰁬󰁥󰁣󰁴󰁥󰁤 󰁦󰁲󰁯󰁭 󰀳󰀸󰀶 󰁵󰁳󰁥󰁲󰁳 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮 󰁩󰁮 󰁦󰁯󰁵󰁲 󰁭󰁡󰁩󰁮 󰁣󰁩󰁴󰁩󰁥󰁳 󰁯󰁦 󰁙󰁥󰁭󰁥󰁮 󰁩.󰁥. 󰁓󰁡󰁮󰁡󲀙󰁡, 󰁈󰁡󰁤󰁨󰁲󰁡󰁭󰁯󰁵󰁴, 󰁔󰁡󰁩󰁺, 󰁡󰁮󰁤 󰁁󰁤󰁥󰁮. 󰁔󰁨󰁥 󰁰󰁡󰁲󰁴󰁩󰁣󰁩󰁰󰁡󰁮󰁴󰁳 󰁷󰁥󰁲󰁥 󰁡󰁳󰁫󰁥󰁤 󰁴󰁯 󰁩󰁮󰁤󰁩󰁣󰁡󰁴󰁥 󰁴󰁨󰁥󰁩󰁲 󰁥󰁸󰁰󰁥󰁣󰁴󰁡󰁴󰁩󰁯󰁮󰁳 󰁡󰁢󰁯󰁵󰁴 󰁷󰁨󰁡󰁴 󰁳󰁨󰁯󰁵󰁬󰁤 󰁢󰁥 󰁩󰁮󰁣󰁬󰁵󰁤󰁥󰁤 󰁩󰁮 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳. 󰁔󰁨󰁥 󰁳󰁴󰁵󰁤󰁹 󰁥󰁭󰁰󰁬󰁯󰁹󰁥󰁤 󰁩󰁮󰁴󰁥󰁲󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁣󰁹 󰁡󰁮󰁡󰁬󰁹󰁳󰁩󰁳, 󰁳󰁰󰁥󰁣󰁩󰁦󰁩󰁣󰁡󰁬󰁬󰁹 󰁥󰁸󰁰󰁬󰁯󰁲󰁡󰁴󰁯󰁲󰁹 󰁦󰁡󰁣󰁴󰁯󰁲 󰁡󰁮󰁡󰁬󰁹󰁳󰁩󰁳, 󰁴󰁯 󰁲󰁥󰁶󰁥󰁡󰁬 󰁴󰁨󰁥 󰁤󰁯󰁭󰁡󰁩󰁮󰁳 󰁯󰁦 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴. 󰁒󰁥󰁳󰁵󰁬󰁴󰁳 󰁳󰁨󰁯󰁷 󰁴󰁨󰁡󰁴 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁣󰁯󰁮󰁳󰁩󰁳󰁴󰁳 󰁯󰁦 󰁳󰁥󰁶󰁥󰁮 󰁣󰁯󰁮󰁳󰁴󰁲󰁵󰁣󰁴󰁳, 󰁩.󰁥. 󰁡󰁣󰁴󰁩󰁮󰁧 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁬󰁹, 󰁨󰁯󰁮󰁯󰁲󰁩󰁮󰁧 󰁴󰁨󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁴󰁲󰁵󰁳󰁴, 󰁡󰁣󰁴󰁩󰁮󰁧 󰁷󰁩󰁴󰁨 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹, 󰁭󰁡󰁩󰁮󰁴󰁡󰁩󰁮󰁩󰁮󰁧 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁩󰁴󰁹 󰁡󰁮󰁤 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁣󰁥, 󰁥󰁸󰁥󰁲󰁣󰁩󰁳󰁩󰁮󰁧 󰁤󰁵󰁥 󰁣󰁡󰁲󰁥, 󰁦󰁯󰁬󰁬󰁯󰁷󰁩󰁮󰁧 󰁴󰁨󰁥 󰁬󰁩󰁭󰁩󰁴󰁳 󰁯󰁦 󰁳󰁣󰁯󰁰󰁥 󰁡󰁮󰁤 󰁮󰁡󰁴󰁵󰁲󰁥 󰁯󰁦 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳, 󰁡󰁮󰁤 󰁣󰁯󰁭󰁰󰁬󰁹󰁩󰁮󰁧 󰁷󰁩󰁴󰁨 󰁁󲀙󰁤󰁥󰁬, 󰁓󰁡󰁢󰁲, 󰁡󰁮󰁤 󰁉󰁨󰁳󰁡󰁮 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳. 󰁔󰁨󰁥 󰁦󰁩󰁮󰁤󰁩󰁮󰁧󰁳 󰁣󰁯󰁵󰁬󰁤 󰁢󰁥 󰁵󰁳󰁥󰁤 󰁢󰁹 󰁰󰁯󰁬󰁩󰁣󰁹 󰁭󰁡󰁫󰁥󰁲󰁳 󰁴󰁯 󰁤󰁥󰁶󰁥󰁬󰁯󰁰 󰁡󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁴󰁯 󰁡󰁳󰁳󰁩󰁳󰁴 󰁴󰁨󰁥󰁭 󰁷󰁩󰁴󰁨 󰁴󰁨󰁥󰁩󰁲 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁷󰁯󰁲󰁫. 󰁉󰁮 󰁡󰁤󰁤󰁩󰁴󰁩󰁯󰁮, 󰁲󰁥󰁣󰁯󰁭󰁭󰁥󰁮󰁤󰁡󰁴󰁩󰁯󰁮󰁳 󰁦󰁯󰁲 󰁦󰁵󰁴󰁵󰁲󰁥 󰁲󰁥󰁳󰁥󰁡󰁲󰁣󰁨 󰁡󰁮󰁤 󰁴󰁨󰁥 󰁬󰁩󰁭󰁩󰁴󰁡󰁴󰁩󰁯󰁮󰁳 󰁯󰁦 󰁴󰁨󰁥 󰁳󰁴󰁵󰁤󰁹 󰁡󰁲󰁥 󰁨󰁩󰁧󰁨󰁬󰁩󰁧󰁨󰁴󰁥󰁤. 󰁋󰁥󰁹󰁷󰁯󰁲󰁤󰁳 󰀺 󰁅󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴, 󰁐󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳, 󰁉󰁳󰁬󰁡󰁭󰁩󰁣 󰁰󰁥󰁲󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁥, 󰁙󰁥󰁭󰁥󰁮. 󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭󰀭  99 󰁊󰁏󰁕󰁒󰁎󰁁󰁌 󰁏󰁆 󰁇󰁌󰁏󰁂󰁁󰁌 󰁍󰁁󰁎󰁁󰁇󰁅󰁍󰁅󰁎󰁔 󰁊󰁕󰁌󰁙 󰀲󰀰󰀱󰀱󰀮 󰁖󰁏󰁌󰁕󰁍󰁅 󰀲󰀮 󰁎󰁕󰁍󰁂󰁅󰁒 󰀱 1.0 󰁉󰁎󰁔󰁒󰁏󰁄󰁕󰁃󰁔󰁉󰁏󰁎 R󰁥󰁳󰁥󰁡󰁲󰁣󰁨󰁥󰁲󰁳 󰁦󰁯󰁵󰁮󰁤 󰁴󰁨󰁡󰁴 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁯󰁰󰁥󰁲󰁡󰁴󰁥 󰁷󰁩󰁴󰁨󰁩󰁮 󰁡 󰁷󰁯󰁲󰁬󰁤 󰁯󰁦 󰁣󰁨󰁡󰁮󰁧󰁥 󰁩󰁮 󰁷󰁨󰁩󰁣󰁨 󰁣󰁯󰁲󰁰󰁯󰁲󰁡󰁴󰁥 󰁣󰁯󰁬󰁬󰁡󰁰󰁳󰁥󰁳, 󰁢󰁵󰁳󰁩󰁮󰁥󰁳󰁳 󰁩󰁭󰁰󰁲󰁯󰁰󰁲󰁩󰁥󰁴󰁹, 󰁲󰁥󰁧󰁵󰁬󰁡󰁴󰁯󰁲󰁹 󰁦󰁡󰁩󰁬󰁵󰁲󰁥 󰁡󰁮󰁤 󰁥󰁮󰁶󰁩󰁲󰁯󰁮󰁭󰁥󰁮󰁴󰁡󰁬 󰁤󰁩󰁳󰁡󰁳󰁴󰁥󰁲󰁳 󰁡󰁲󰁥 󰁰󰁲󰁥󰁶󰁡󰁬󰁥󰁮󰁴. I󰁴 󰁩󰁳 󰁳󰁡󰁩󰁤 󰁴󰁨󰁡󰁴 󰁴󰁨󰁥 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁷󰁥󰁲󰁥 󰁰󰁡󰁲󰁴󰁬󰁹 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁬󰁥 󰁩󰁮 󰁴󰁨󰁥 󰁣󰁯󰁬󰁬󰁡󰁰󰁳󰁥 󰁯󰁦 󰁳󰁥󰁶󰁥󰁲󰁡󰁬 󰁣󰁯󰁭󰁰󰁡󰁮󰁩󰁥󰁳 󰁩󰁮 󰁴󰁨󰁥 󰁷󰁯󰁲󰁬󰁤 󰁳󰁵󰁣󰁨 󰁡󰁳 E󰁮󰁲󰁯󰁮, 󰁗󰁯󰁲󰁬󰁤C󰁯󰁭, G󰁬󰁯󰁢󰁡󰁬 C󰁲󰁯󰁳󰁳󰁩󰁮󰁧 󰁩󰁮 󰁴󰁨󰁥 󰁕󰁮󰁩󰁴󰁥󰁤 󰁓󰁴󰁡󰁴󰁥󰁳, P󰁡󰁲󰁭󰁡󰁬󰁡󰁴 󰁩󰁮 I󰁴󰁡󰁬󰁹, O󰁮󰁥󰀭󰁔󰁥󰁬 󰁩󰁮 A󰁵󰁳󰁴󰁲󰁡󰁬󰁩󰁡, A󰁬󰁭󰁡󰁮󰁡󰁫󰁨󰁡󰁨 M󰁡󰁲󰁫󰁥󰁴 󰁩󰁮 K󰁵󰁷󰁡󰁩󰁴, 󰁡󰁮󰁤 󰁴󰁨󰁥 󰁙󰁥󰁭󰁥󰁮󰁩 N󰁡󰁴󰁩󰁯󰁮󰁡󰁬 C󰁯󰁭󰁭󰁥󰁲󰁣󰁩󰁡󰁬 B󰁡󰁮󰁫 󰁩󰁮 󰁙󰁥󰁭󰁥󰁮, 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁴󰁨󰁥󰁩󰁲 󰁲󰁯󰁬󰁥 󰁩󰁳 󰁴󰁯 󰁤󰁥󰁴󰁥󰁣󰁴 󰁭󰁩󰁳󰁴󰁡󰁫󰁥󰁳, 󰁦󰁲󰁡󰁵󰁤󰁳 󰁡󰁮󰁤 󰁴󰁯 󰁭󰁡󰁫󰁥 󰁳󰁵󰁲󰁥 󰁴󰁨󰁡󰁴 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮, 󰁩.󰁥. 󰁢󰁡󰁬󰁡󰁮󰁣󰁥 󰁳󰁨󰁥󰁥󰁴 󰁡󰁮󰁤 󰁩󰁮󰁣󰁯󰁭󰁥 󰁳󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴, 󰁡󰁲󰁥 󰁰󰁲󰁥󰁰󰁡󰁲󰁥󰁤 󰁡󰁣󰁣󰁯󰁲󰁤󰁩󰁮󰁧 󰁴󰁯 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁡󰁮󰁤 󰁭󰁯󰁲󰁡󰁬/󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁳󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳 (M󰁡󰁲󰁴󰁩󰁮, 2007). I󰁴 󰁣󰁡󰁮 󰁢󰁥 󰁡󰁲󰁧󰁵󰁥󰁤 󰁴󰁨󰁡󰁴 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁮󰁥󰁥󰁤 󰁴󰁯 󰁨󰁡󰁶󰁥 󰁡 󰁴󰁨󰁯󰁲󰁯󰁵󰁧󰁨 󰁡󰁰󰁰󰁲󰁥󰁣󰁩󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 󰁴󰁨󰁥 󰁰󰁯󰁴󰁥󰁮󰁴󰁩󰁡󰁬 󰁩󰁭󰁰󰁬󰁩󰁣󰁡󰁴󰁩󰁯󰁮󰁳 󰁯󰁦 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁮󰁤 󰁭󰁡󰁮󰁡󰁧󰁥󰁭󰁥󰁮󰁴 󰁤󰁥󰁣󰁩󰁳󰁩󰁯󰁮󰁳, 󰁡󰁮󰁤 󰁡󰁮 󰁡󰁷󰁡󰁲󰁥󰁮󰁥󰁳󰁳 󰁯󰁦 󰁴󰁨󰁥 󰁰󰁲󰁥󰁳󰁳󰁵󰁲󰁥󰁳 󰁩󰁮 󰁯󰁢󰁳󰁥󰁲󰁶󰁩󰁮󰁧 󰁡󰁮󰁤 󰁵󰁰󰁨󰁯󰁬󰁤󰁩󰁮󰁧 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁳󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳, 󰁷󰁨󰁩󰁣󰁨 󰁭󰁡󰁹 󰁣󰁯󰁮󰁦󰁲󰁯󰁮󰁴 󰁩󰁮󰁤󰁩󰁶󰁩󰁤󰁵󰁡󰁬󰁳 󰁩󰁮󰁶󰁯󰁬󰁶󰁥󰁤 󰁩󰁮 󰁡 󰁤󰁥󰁣󰁩󰁳󰁩󰁯󰁮 󰁭󰁡󰁫󰁩󰁮󰁧 󰁰󰁲󰁯󰁣󰁥󰁳󰁳 (A󰁨󰁡󰁤󰁩󰁡󰁴, 1993; B󰁵󰁲󰁫󰁳, 2006; M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2008). I󰁮 󰁴󰁨󰁩󰁳 󰁲󰁥󰁳󰁰󰁥󰁣󰁴, 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁨󰁡󰁶󰁥 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁹 󰁴󰁯 󰁰󰁲󰁯󰁴󰁥󰁣󰁴 󰁳󰁴󰁡󰁫󰁥󰁨󰁯󰁬󰁤󰁥󰁲󰁳 󰁢󰁹 󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁩󰁮󰁧 󰁦󰁡󰁩󰁲 󰁡󰁮󰁤 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁴 󰁯󰁰󰁩󰁮󰁩󰁯󰁮󰁳 󰁡󰁢󰁯󰁵󰁴 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁳󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳, 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁩󰁦 󰁴󰁨󰁥󰁹 󰁤󰁯 󰁮󰁯󰁴 󰁤󰁯 󰁳󰁯, 󰁳󰁴󰁡󰁫󰁥󰁨󰁯󰁬󰁤󰁥󰁲󰁳 󰁭󰁡󰁹 󰁮󰁯󰁴 󰁢󰁥 󰁡󰁢󰁬󰁥 󰁴󰁯 󰁤󰁥󰁲󰁩󰁶󰁥 󰁡󰁴 󰁡 󰁶󰁡󰁬󰁩󰁤 󰁣󰁯󰁮󰁣󰁬󰁵󰁳󰁩󰁯󰁮 󰁡󰁮󰁤 󰁨󰁥󰁮󰁣󰁥 󰁭󰁡󰁫󰁥 󰁡 󰁣󰁯󰁲󰁲󰁥󰁣󰁴 󰁤󰁥󰁣󰁩󰁳󰁩󰁯󰁮. A󰁳 󰁴󰁨󰁥 󰁮󰁡󰁭󰁥 󰁳󰁵󰁧󰁧󰁥󰁳󰁴󰁳, 󰁡󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁤󰁥󰁦󰁩󰁮󰁥󰁤 󰁢󰁹 󰁴󰁨󰁥 I󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 F󰁥󰁤󰁥󰁲󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 (IFAC) 󰁡󰁳: 󲀜󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳, 󰁶󰁡󰁬󰁵󰁥󰁳, 󰁳󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳, 󰁯󰁲 󰁲󰁵󰁬󰁥󰁳 󰁯󰁦 󰁢󰁥󰁨󰁡󰁶󰁩󰁯󰁲 󰁴󰁨󰁡󰁴 󰁧󰁵󰁩󰁤󰁥 󰁴󰁨󰁥 󰁤󰁥󰁣󰁩󰁳󰁩󰁯󰁮󰁳, 󰁰󰁲󰁯󰁣󰁥󰁤󰁵󰁲󰁥󰁳 󰁡󰁮󰁤 󰁳󰁹󰁳󰁴󰁥󰁭󰁳 󰁯󰁦 󰁡󰁮 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰁴󰁩󰁯󰁮 󰁩󰁮 󰁡 󰁷󰁡󰁹 󰁴󰁨󰁡󰁴 (󰁡) 󰁣󰁯󰁮󰁴󰁲󰁩󰁢󰁵󰁴󰁥󰁳 󰁴󰁯 󰁴󰁨󰁥 󰁷󰁥󰁬󰁦󰁡󰁲󰁥 󰁯󰁦 󰁩󰁴󰁳 󰁫󰁥󰁹 󰁳󰁴󰁡󰁫󰁥󰁨󰁯󰁬󰁤󰁥󰁲󰁳, 󰁡󰁮󰁤 (󰁢) 󰁲󰁥󰁳󰁰󰁥󰁣󰁴󰁳 󰁴󰁨󰁥 󰁲󰁩󰁧󰁨󰁴󰁳 󰁯󰁦 󰁡󰁬󰁬 󰁣󰁯󰁮󰁳󰁴󰁩󰁴󰁵󰁥󰁮󰁴󰁳 󰁡󰁦󰁦󰁥󰁣󰁴󰁥󰁤 󰁢󰁹 󰁩󰁴󰁳 󰁯󰁰󰁥󰁲󰁡󰁴󰁩󰁯󰁮󰁳󲀝 (IFAC, 2007). A󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁩󰁭󰁰󰁯󰁲󰁴󰁡󰁮󰁴 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁳󰁴󰁡󰁫󰁥󰁨󰁯󰁬󰁤󰁥󰁲󰁳 󰁥󰁸󰁰󰁥󰁣󰁴 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁴󰁯 󰁣󰁯󰁭󰁰󰁬󰁹 󰁷󰁩󰁴󰁨 󰁩󰁴 (D󰁥󰁬󰁡󰁮󰁥󰁹, 2005). 󰁚󰁩󰁥󰁧󰁥󰁮󰁦󰁵󰁳󰁳 󰁡󰁮󰁤 󰁓󰁩󰁮󰁧󰁨󰁡󰁰󰁡󰁫󰁤󰁩 (1994) 󰁦󰁯󰁵󰁮󰁤 󰁴󰁨󰁡󰁴 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁮󰁦󰁬󰁵󰁥󰁮󰁣󰁥󰁳 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁴󰁨󰁥󰁹 󰁢󰁥󰁬󰁩󰁥󰁶󰁥 󰁩󰁴 󰁧󰁵󰁩󰁤󰁥󰁳 󰁴󰁨󰁥󰁩󰁲 󰁷󰁯󰁲󰁫. 󰁔󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁡󰁬󰁳󰁯 󰁳󰁡󰁩󰁤 󰁴󰁯 󰁨󰁡󰁶󰁥 󰁭󰁯󰁲󰁥 󰁥󰁦󰁦󰁥󰁣󰁴 󰁯󰁮 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁴󰁨󰁡󰁮 󰁰󰁥󰁲󰁳󰁯󰁮󰁡󰁬 󰁭󰁯󰁲󰁡󰁬 󰁰󰁨󰁩󰁬󰁯󰁳󰁯󰁰󰁨󰁩󰁥󰁳 (D󰁥󰁬󰁡󰁮󰁥󰁹, 2005). P󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳, 󰁬󰁩󰁫󰁥 󰁯󰁴󰁨󰁥󰁲 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬󰁳, 󰁮󰁥󰁥󰁤 󰁴󰁯 󰁣󰁯󰁭󰁰󰁬󰁹 󰁷󰁩󰁴󰁨 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁮󰁯󰁮󰀭󰁣󰁯󰁭󰁰󰁬󰁩󰁡󰁮󰁣󰁥 󰁲󰁥󰁳󰁵󰁬󰁴󰁳 󰁩󰁮 󰁰󰁥󰁮󰁡󰁬󰁴󰁩󰁥󰁳 (E󰁮󰁧󰁬󰁡󰁮󰁤, 1998). 󰁓󰁯, 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁡󰁮 󰁥󰁦󰁦󰁥󰁣󰁴󰁩󰁶󰁥 󰁴󰁯󰁯󰁬 󰁴󰁨󰁡󰁴 󰁣󰁡󰁮 󰁩󰁮󰁣󰁲󰁥󰁡󰁳󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁴󰁲󰁵󰁳󰁴 󰁩󰁮 󰁴󰁨󰁥 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁲󰁥󰁰󰁯󰁲󰁴󰁳 󰁰󰁲󰁥󰁰󰁡󰁲󰁥󰁤 󰁢󰁹 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 (E󰁮󰁧󰁬󰁡󰁮󰁤, 1998). 󰁗󰁨󰁩󰁬󰁳󰁴 󰁴󰁨󰁥 󰁭󰁡󰁩󰁮 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁥 󰁯󰁦 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁴󰁯 󰁵󰁰󰁨󰁯󰁬󰁤 󰁴󰁨󰁥 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮, 󰁩󰁴 󰁢󰁥󰁮󰁥󰁦󰁩󰁴󰁳 󰁳󰁴󰁡󰁫󰁥󰁨󰁯󰁬󰁤󰁥󰁲󰁳 󰁡󰁳 󰁷󰁥󰁬󰁬. 󰁕󰁳󰁥󰁲󰁳 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮 󰁣󰁡󰁮 󰁭󰁡󰁫󰁥 󰁤󰁥󰁣󰁩󰁳󰁩󰁯󰁮󰁳 󰁢󰁹 󰁵󰁳󰁩󰁮󰁧 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁲󰁥󰁰󰁯󰁲󰁴󰁳 󰁴󰁨󰁡󰁴 󰁡󰁲󰁥 󰁲󰁥󰁬󰁩󰁡󰁢󰁬󰁥, 󰁡󰁮󰁤 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁣󰁡󰁮 󰁵󰁳󰁥 󰁩󰁴 󰁡󰁳 󰁡 󰁧󰁵󰁩󰁤󰁥 󰁴󰁯 󰁨󰁥󰁬󰁰 󰁴󰁨󰁥󰁭 󰁩󰁮 󰁴󰁨󰁥󰁩󰁲 󰁷󰁯󰁲󰁫 (󰁓󰁴󰁲󰁥󰁥󰁴, 2002). B󰁥󰁣󰁡󰁵󰁳󰁥 󰁯󰁦 󰁩󰁴󰁳 󰁳󰁩󰁧󰁮󰁩󰁦󰁩󰁣󰁡󰁮󰁣󰁥 󰁩󰁮 󰁧󰁵󰁩󰁤󰁩󰁮󰁧 󰁢󰁥󰁨󰁡󰁶󰁩󰁯󰁲󰁳, 󰁡󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁩󰁮 󰁙󰁥󰁭󰁥󰁮 󰁣󰁡󰁮 󰁣󰁯󰁮󰁴󰁲󰁩󰁢󰁵󰁴󰁥 󰁴󰁯󰁷󰁡󰁲󰁤 󰁩󰁭󰁰󰁲󰁯󰁶󰁩󰁮󰁧 󰁴󰁨󰁥 󰁥󰁣󰁯󰁮󰁯󰁭󰁩󰁣 󰁳󰁩󰁴󰁵󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 󰁴󰁨󰁥 󰁣󰁯󰁵󰁮󰁴󰁲󰁹. B󰁵󰁴 󰁮󰁯 󰁳󰁵󰁣󰁨 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁥󰁸󰁩󰁳󰁴󰁳 (B󰁡󰁭󰁡󰁳󰁨󰁭󰁯󰁳, 2003). B󰁥󰁣󰁡󰁵󰁳󰁥 󰁙󰁥󰁭󰁥󰁮 󰁩󰁳 󰁡 M󰁵󰁳󰁬󰁩󰁭 󰁣󰁯󰁵󰁮󰁴󰁲󰁹 󰁧󰁯󰁶󰁥󰁲󰁮󰁥󰁤 󰁢󰁹 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁓󰁨󰁡󰁲󰁩󲀙󰁡󰁨 󰁬󰁡󰁷󰁳, 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁨󰁥󰁲󰁥 󰁡󰁲󰁥 󰁰󰁲󰁥󰁳󰁵󰁭󰁥󰁤 󰁴󰁯 󰁨󰁡󰁶󰁥 󰁧󰁯󰁯󰁤 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁮󰁤󰁵󰁣󰁴󰁳. H󰁯󰁷󰁥󰁶󰁥󰁲, 󰁴󰁯 󰁷󰁨󰁡󰁴 󰁥󰁸󰁴󰁥󰁮󰁴 󰁴󰁨󰁩󰁳 󰁣󰁬󰁡󰁩󰁭 󰁩󰁳 󰁶󰁡󰁬󰁩󰁤 󰁡󰁮󰁤 󰁨󰁯󰁬󰁤󰁳 󰁴󰁲󰁵󰁥 󰁩󰁳 󰁳󰁵󰁢󰁪󰁥󰁣󰁴 󰁴󰁯 󰁡 󰁳󰁣󰁩󰁥󰁮󰁴󰁩󰁦󰁩󰁣 󰁩󰁮󰁶󰁥󰁳󰁴󰁩󰁧󰁡󰁴󰁩󰁯󰁮. A󰁮󰁤 󰁴󰁨󰁩󰁳 󰁩󰁳 󰁷󰁨󰁡󰁴 󰁴󰁨󰁥 󰁰󰁲󰁥󰁳󰁥󰁮󰁴 󰁳󰁴󰁵󰁤󰁹 󰁩󰁮󰁴󰁥󰁮󰁤󰁳 󰁴󰁯 󰁡󰁣󰁨󰁩󰁥󰁶󰁥. I󰁮 󰁰󰁡󰁲󰁴󰁩󰁣󰁵󰁬󰁡󰁲, 󰁴󰁨󰁩󰁳 󰁳󰁴󰁵󰁤󰁹 󰁡󰁴󰁴󰁥󰁭󰁰󰁴󰁳 󰁴󰁯 󰁲󰁥󰁶󰁥󰁡󰁬 󰁷󰁨󰁡󰁴 󰁳󰁨󰁯󰁵󰁬󰁤 󰁣󰁯󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁡󰁭󰁯󰁮󰁧 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁦󰁲󰁯󰁭 󰁡󰁮 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁰󰁥󰁲󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁥. 2.0 󰁐󰁒󰁏󰁂󰁌󰁅󰁍 󰁓󰁔󰁁󰁔󰁅󰁍󰁅󰁎󰁔 A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳󲀙 󰁢󰁥󰁨󰁡󰁶󰁩󰁯󰁲 󰁡󰁦󰁦󰁥󰁣󰁴󰁳 󰁴󰁨󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁴󰁨󰁲󰁯󰁵󰁧󰁨 󰁴󰁨󰁥 󰁰󰁲󰁥󰁰󰁡󰁲󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁲󰁥󰁰󰁯󰁲󰁴󰁳. 󰁕󰁳󰁥󰁲󰁳 󰁯󰁦 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁲󰁥󰁰󰁯󰁲󰁴, 󰁥󰁳󰁰󰁥󰁣󰁩󰁡󰁬󰁬󰁹 󰁤󰁥󰁣󰁩󰁳󰁩󰁯󰁮 󰁭󰁡󰁫󰁥󰁲󰁳, 󰁥󰁸󰁰󰁥󰁣󰁴 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁴󰁯 󰁢󰁥 󰁨󰁩󰁧󰁨󰁬󰁹 󰁣󰁯󰁭󰁰󰁥󰁴󰁥󰁮󰁴, 󰁲󰁥󰁬󰁩󰁡󰁢󰁬󰁥, 󰁡󰁮󰁤 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁥. 󰁔󰁨󰁯󰁳󰁥 󰁷󰁨󰁯 󰁷󰁯󰁲󰁫 󰁩󰁮 󰁴󰁨󰁥 󰁦󰁩󰁥󰁬󰁤 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁭󰁵󰁳󰁴 󰁮󰁯󰁴 󰁯󰁮󰁬󰁹 󰁢󰁥 󰁷󰁥󰁬󰁬 󰁱󰁵󰁡󰁬󰁩󰁦󰁩󰁥󰁤 󰁢󰁵󰁴 󰁭󰁵󰁳󰁴 󰁡󰁬󰁳󰁯 󰁰󰁯󰁳󰁳󰁥󰁳󰁳 󰁡 󰁨󰁩󰁧󰁨 󰁤󰁥󰁧󰁲󰁥󰁥 󰁯󰁦 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹 (B󰁵󰁲󰁫󰁳, 2006; M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2008). 󰁔󰁨󰁥󰁲󰁥󰁦󰁯󰁲󰁥,  100 󰁊󰁏󰁕󰁒󰁎󰁁󰁌 󰁏󰁆 󰁇󰁌󰁏󰁂󰁁󰁌 󰁍󰁁󰁎󰁁󰁇󰁅󰁍󰁅󰁎󰁔 󰁊󰁕󰁌󰁙 󰀲󰀰󰀱󰀱󰀮 󰁖󰁏󰁌󰁕󰁍󰁅 󰀲󰀮 󰁎󰁕󰁍󰁂󰁅󰁒 󰀱 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󲀙󰁳 󰁥󰁴󰁨󰁩󰁣󰁳 󰁡󰁲󰁥 󰁶󰁥󰁲󰁹 󰁩󰁭󰁰󰁯󰁲󰁴󰁡󰁮󰁴 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁴󰁨󰁥 󰁭󰁡󰁩󰁮 󰁲󰁯󰁬󰁥 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁩󰁳 󰁴󰁯 󰁰󰁲󰁯󰁶󰁩󰁤󰁥 󰁵󰁳󰁥󰁦󰁵󰁬 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮 󰁴󰁯 󰁵󰁳󰁥󰁲󰁳 (R󰁡󰁨󰁭󰁡󰁮, 2003). A󰁴 󰁰󰁲󰁥󰁳󰁥󰁮󰁴 󰁴󰁨󰁥󰁲󰁥 󰁩󰁳 󰁮󰁯 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁩󰁮 󰁙󰁥󰁭󰁥󰁮 (A󰁬󰀭A󰁲󰁩󰁱󰁩, 2007; A󰁬󰁳󰁨󰁡󰁭󰁩, 2009). 󰁔󰁨󰁥 󰁡󰁢󰁳󰁥󰁮󰁣󰁥 󰁯󰁦 󰁴󰁨󰁩󰁳 󰁣󰁯󰁤󰁥 󰁡󰁬󰁬󰁯󰁷󰁳 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁴󰁯 󰁩󰁮󰁴󰁥󰁲󰁰󰁲󰁥󰁴 󰁷󰁨󰁡󰁴 󰁣󰁯󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁥󰁴󰁨󰁩󰁣󰁳 󰁡󰁣󰁣󰁯󰁲󰁤󰁩󰁮󰁧 󰁴󰁯 󰁴󰁨󰁥󰁩󰁲 󰁯󰁷󰁮 󰁰󰁥󰁲󰁳󰁯󰁮󰁡󰁬 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴󰁳 󰁯󰁲 󰁶󰁡󰁬󰁵󰁥󰁳 (M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2008). I󰁴 󰁨󰁡󰁳 󰁢󰁥󰁥󰁮 󰁳󰁡󰁩󰁤 󰁴󰁨󰁡󰁴 󰁙󰁥󰁭󰁥󰁮󰁩 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁡󰁣󰁣󰁥󰁰󰁴 󰁢󰁲󰁩󰁢󰁥󰁳 (H󰁡󰁳󰁡󰁮, 2010), 󰁤󰁯 󰁮󰁯󰁴 󰁡󰁣󰁴 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁬󰁹 󰁴󰁯 󰁵󰁳󰁥󰁲󰁳 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮 (B󰁡󰁡󰁨󰁲󰁯󰁯󰁮, 2010), 󰁡󰁲󰁥 󰁣󰁡󰁲󰁥󰁬󰁥󰁳󰁳 󰁡󰁢󰁯󰁵󰁴 󰁰󰁵󰁢󰁬󰁩󰁣 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴 (󰁚󰁡󰁩󰁤, 2010), 󰁷󰁯󰁲󰁫 󰁩󰁮 󰁣󰁯󰁬󰁬󰁡󰁢󰁯󰁲󰁡󰁴󰁩󰁯󰁮 󰁷󰁩󰁴󰁨 󰁯󰁴󰁨󰁥󰁲󰁳 (B󰁡󰁡󰁮󰁴󰁡󰁲, 2010), 󰁡󰁮󰁤 󰁳󰁯󰁭󰁥󰁴󰁩󰁭󰁥󰁳 󰁤󰁯 󰁮󰁯󰁴 󰁦󰁯󰁬󰁬󰁯󰁷 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳 (A󰁬󰁩, 2010; M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2010). A󰁳 󰁡 󰁲󰁥󰁳󰁵󰁬󰁴, 󰁲󰁥󰁰󰁯󰁲󰁴󰁳 󰁰󰁲󰁯󰁤󰁵󰁣󰁥󰁤 󰁢󰁹 󰁙󰁥󰁭󰁥󰁮󰁩 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁭󰁡󰁹 󰁢󰁥 󰁤󰁥󰁦󰁥󰁣󰁴󰁥󰁤 󰁡󰁮󰁤 󰁵󰁮󰁲󰁥󰁬󰁩󰁡󰁢󰁬󰁥. B󰁥󰁣󰁡󰁵󰁳󰁥 󰁴󰁨󰁥󰁲󰁥 󰁩󰁳 󰁮󰁯 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 (A󰁬󰁳󰁨󰁡󰁭󰁩, 2010), 󰁙󰁥󰁭󰁥󰁮󰁩 󰁧󰁯󰁶󰁥󰁲󰁮󰁭󰁥󰁮󰁴 󰁣󰁡󰁮󰁮󰁯󰁴 󰁦󰁯󰁲󰁣󰁥 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁴󰁯 󰁦󰁯󰁬󰁬󰁯󰁷 󰁡󰁮󰁹 󰁳󰁰󰁥󰁣󰁩󰁦󰁩󰁣 󰁢󰁥󰁨󰁡󰁶󰁩󰁯󰁲󰁳. 󰁕󰁳󰁥󰁲󰁳 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮, 󰁩.󰁥. 󰁩󰁮󰁶󰁥󰁳󰁴󰁯󰁲󰁳, 󰁭󰁡󰁮󰁡󰁧󰁥󰁲󰁳, 󰁭󰁥󰁭󰁢󰁥󰁲󰁳 󰁯󰁦 󰁢󰁯󰁡󰁲󰁤 󰁯󰁦 󰁤󰁩󰁲󰁥󰁣󰁴󰁯󰁲󰁳, 󰁭󰁥󰁭󰁢󰁥󰁲󰁳 󰁯󰁦 󰁙󰁥󰁭󰁥󰁮󰁩 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁡󰁳󰁳󰁯󰁣󰁩󰁡󰁴󰁩󰁯󰁮, 󰁡󰁮󰁤 󰁬󰁥󰁧󰁩󰁳󰁬󰁡󰁴󰁯󰁲󰁳 󰁡󰁮󰁤 󰁳󰁥󰁮󰁩󰁯󰁲 󰁯󰁦󰁦󰁩󰁣󰁩󰁡󰁬󰁳 󰁩󰁮 󰁙󰁥󰁭󰁥󰁮󰁩 󰁧󰁯󰁶󰁥󰁲󰁮󰁭󰁥󰁮󰁴 󰁢󰁥󰁬󰁩󰁥󰁶󰁥 󰁴󰁨󰁡󰁴 󰁡󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁙󰁥󰁭󰁥󰁮󰁩 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁩󰁳 󰁩󰁭󰁰󰁥󰁲󰁡󰁴󰁩󰁶󰁥 (A󰁬󰁫󰁥󰁢󰁳󰁩, 2010; A󰁬󰁳󰁨󰁡󰁭󰁩, 2010). 󰁔󰁨󰁩󰁳 󰁩󰁳 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁴󰁨󰁥󰁹 󰁷󰁩󰁬󰁬 󰁮󰁯󰁴 󰁢󰁥 󰁡󰁢󰁬󰁥 󰁴󰁯 󰁭󰁡󰁫󰁥 󰁡 󰁲󰁩󰁧󰁨󰁴 󰁡󰁮󰁤 󰁧󰁯󰁯󰁤 󰁤󰁥󰁣󰁩󰁳󰁩󰁯󰁮 󰁷󰁩󰁴󰁨󰁯󰁵󰁴 󰁲󰁥󰁬󰁩󰁡󰁢󰁬󰁥, 󰁡󰁣󰁣󰁵󰁲󰁡󰁴󰁥, 󰁡󰁮󰁤 󰁴󰁲󰁵󰁳󰁴󰁥󰁤 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮 (A󰁬󰁡󰁩󰁤󰁡󰁲󰁯󰁳, 2010; I󰁢󰁲󰁡󰁨󰁩󰁭, 2010; M󰁵󰁳󰁴󰁡󰁦󰁡, 2010). B󰁥󰁳󰁩󰁤󰁥󰁳, 󰁴󰁨󰁥 󰁵󰁳󰁥󰁲󰁳 󰁦󰁥󰁥󰁬 󰁴󰁨󰁡󰁴 󰁴󰁨󰁥󰁹 󰁨󰁡󰁶󰁥 󰁮󰁯 󰁬󰁥󰁧󰁡󰁬 󰁲󰁥󰁣󰁯󰁵󰁲󰁳󰁥 󰁦󰁯󰁲 󰁭󰁩󰁳󰁴󰁡󰁫󰁥󰁳 󰁤󰁯󰁮󰁥 󰁢󰁹 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁴󰁨󰁥󰁲󰁥 󰁩󰁳 󰁮󰁯 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁴󰁨󰁡󰁴 󰁳󰁰󰁥󰁣󰁩󰁦󰁩󰁥󰁳 󰁰󰁥󰁮󰁡󰁬󰁴󰁩󰁥󰁳 󰁦󰁯󰁲 󰁡󰁮󰁹 󰁷󰁲󰁯󰁮󰁧󰁤󰁯󰁩󰁮󰁧 (B󰁡󰁧󰁥󰁮󰁥󰁥󰁤, 2010; B󰁥󰁮󰁤󰁯󰁯󰁬, 2010). 󰁔󰁨󰁥 󰁙󰁥󰁭󰁥󰁮󰁩 󰁧󰁯󰁶󰁥󰁲󰁮󰁭󰁥󰁮󰁴 󰁩󰁳 󰁴󰁲󰁹󰁩󰁮󰁧 󰁴󰁯 󰁭󰁥󰁥󰁴 󰁳󰁥󰁶󰁥󰁲󰁡󰁬 󰁣󰁯󰁮󰁤󰁩󰁴󰁩󰁯󰁮󰁳 󰁡󰁮󰁤 󰁴󰁥󰁲󰁭󰁳 󰁯󰁦 A󰁲󰁡󰁢 G󰁵󰁬󰁦 󰁣󰁯󰁵󰁮󰁴󰁲󰁩󰁥󰁳 󰁩󰁮 󰁯󰁲󰁤󰁥󰁲 󰁴󰁯 󰁥󰁮󰁴󰁥󰁲 󰁴󰁨󰁥 G󰁵󰁬󰁦 󰁵󰁮󰁩󰁯󰁮 (󰁙ACPA, 2010). M󰁡󰁫󰁩󰁮󰁧 󰁡󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁡󰁶󰁡󰁩󰁬󰁡󰁢󰁬󰁥 󰁩󰁳 󰁯󰁮󰁥 󰁯󰁦 󰁴󰁨󰁥 󰁴󰁥󰁲󰁭󰁳 󰁴󰁨󰁡󰁴 󰁮󰁥󰁥󰁤 󰁴󰁯 󰁢󰁥 󰁭󰁥󰁴 (A󰁬󰁫󰁥󰁢󰁳󰁩, 2010; A󰁬󰁳󰁨󰁡󰁭󰁩, 2010). G󰁩󰁶󰁥󰁮 󰁴󰁨󰁥󰁳󰁥 󰁣󰁯󰁮󰁴󰁥󰁸󰁴󰁳, 󰁩󰁴 󰁩󰁳 󰁮󰁥󰁣󰁥󰁳󰁳󰁡󰁲󰁹 󰁴󰁯 󰁫󰁮󰁯󰁷 󰁷󰁨󰁡󰁴 󰁣󰁯󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥󰁳 󰁥󰁴󰁨󰁩󰁣󰁳 󰁵󰁮󰁤󰁥󰁲 󰁴󰁨󰁥 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁥󰁮󰁶󰁩󰁲󰁯󰁮󰁭󰁥󰁮󰁴 󰁬󰁩󰁫󰁥 󰁙󰁥󰁭󰁥󰁮. 󰁔󰁨󰁩󰁳 󰁳󰁴󰁵󰁤󰁹 󰁷󰁩󰁬󰁬 󰁤󰁥󰁶󰁥󰁬󰁯󰁰 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳󲀙 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁯󰁲 󰁴󰁨󰁥 󰁢󰁥󰁮󰁥󰁦󰁩󰁴 󰁯󰁦 󰁵󰁳󰁥󰁲󰁳 󰁯󰁦 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁲󰁥󰁰󰁯󰁲󰁴󰁳. 3.0 󰁐󰁒󰁅󰁖󰁉󰁏󰁕󰁓 󰁓󰁔󰁕󰁄󰁉󰁅󰁓 󰁏󰁎 󰁔󰁈󰁅 󰁅󰁔󰁈󰁉󰁃󰁁󰁌 󰁃󰁏󰁄󰁅 󰁏󰁆 󰁃󰁏󰁎󰁄󰁕󰁃󰁔 A󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁣󰁡󰁮 󰁢󰁥 󰁵󰁮󰁤󰁥󰁲󰁳󰁴󰁯󰁯󰁤 󰁩󰁮 󰁤󰁩󰁦󰁦󰁥󰁲󰁥󰁮󰁴 󰁷󰁡󰁹󰁳. A󰁮 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁳󰁥󰁥󰁮 󰁡󰁳 󰁡 󰁳󰁯󰁣󰁩󰁡󰁬 󰁡󰁧󰁲󰁥󰁥󰁭󰁥󰁮󰁴 󰁢󰁥󰁴󰁷󰁥󰁥󰁮 󰁴󰁨󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁡󰁮󰁤 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳. 󰁔󰁨󰁥 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳󲀙 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁥󰁳󰁴󰁡󰁢󰁬󰁩󰁳󰁨󰁥󰁤 󰁴󰁯 󰁩󰁮󰁦󰁬󰁵󰁥󰁮󰁣󰁥 󰁰󰁯󰁳󰁩󰁴󰁩󰁶󰁥󰁬󰁹 󰁵󰁳󰁥󰁲󰁳 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮, 󰁩.󰁥. 󰁩󰁮󰁶󰁥󰁳󰁴󰁯󰁲󰁳, 󰁥󰁭󰁰󰁬󰁯󰁹󰁥󰁥󰁳, 󰁬󰁥󰁮󰁤󰁥󰁲󰁳, 󰁳󰁵󰁰󰁰󰁬󰁩󰁥󰁲󰁳, 󰁣󰁵󰁳󰁴󰁯󰁭󰁥󰁲󰁳, 󰁧󰁯󰁶󰁥󰁲󰁮󰁭󰁥󰁮󰁴, 󰁡󰁮󰁤 󰁭󰁡󰁮󰁡󰁧󰁥󰁭󰁥󰁮󰁴 (P󰁡󰁹󰁮󰁥 & L󰁡󰁮󰁤󰁲󰁹, 2005). 󰁔󰁨󰁥󰁲󰁥󰁦󰁯󰁲󰁥, 󰁩󰁮 󰁴󰁨󰁩󰁳 󰁰󰁥󰁲󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁥, 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁨󰁡󰁶󰁥 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁹 󰁴󰁯 󰁰󰁥󰁲󰁦󰁯󰁲󰁭 󰁷󰁩󰁴󰁨 󰁴󰁨󰁥 󰁨󰁩󰁧󰁨󰁥󰁳󰁴 󰁬󰁥󰁶󰁥󰁬 󰁯󰁦 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹 󰁡󰁮󰁤 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁩󰁴󰁹 (B󰁡󰁹, 1997). A󰁬󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁶󰁥󰁬󰁹, 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁡 󰁭󰁥󰁡󰁮󰁳 󰁦󰁯󰁲 󰁴󰁨󰁥 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮 󰁴󰁯 󰁲󰁥󰁧󰁵󰁬󰁡󰁴󰁥 󰁩󰁴󰁳 󰁯󰁷󰁮 󰁭󰁥󰁭󰁢󰁥󰁲󰁳 󰁡󰁮󰁤 󰁴󰁨󰁥 󰁣󰁯󰁤󰁥 󰁩󰁳 󰁴󰁨󰁵󰁳 󰁶󰁩󰁥󰁷󰁥󰁤 󰁡󰁳 󰁴󰁨󰁥 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳󲀙 󰁷󰁡󰁹 󰁯󰁦 󰁳󰁥󰁬󰁦󰀭󰁰󰁲󰁯󰁴󰁥󰁣󰁴󰁩󰁯󰁮 (P󰁡󰁲󰁫󰁥󰁲, 1994). I󰁮 󰁡󰁤󰁤󰁩󰁴󰁩󰁯󰁮, 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁳󰁥󰁥󰁮 󰁡󰁳 󰁡 󰁲󰁥󰁱󰁵󰁩󰁲󰁥󰁤 󰁣󰁯󰁭󰁰󰁯󰁮󰁥󰁮󰁴 󰁯󰁦 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳󲀙 󰁪󰁯󰁢 (B󰁡󰁹, 1997). F󰁩󰁮󰁡󰁬󰁬󰁹, 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁳 󰁶󰁩󰁥󰁷󰁥󰁤 󰁡󰁳 󰁡󰁮 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳󲀙 󰁡󰁴󰁴󰁥󰁭󰁰󰁴 󰁴󰁯 󰁯󰁦󰁦󰁥󰁲 󰁦󰁯󰁲 󰁴󰁨󰁥󰁭 󰁧󰁵󰁩󰁤󰁩󰁮󰁧 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳 󰁴󰁯 󰁡󰁳󰁳󰁩󰁳󰁴 󰁴󰁨󰁥󰁭 󰁩󰁮 󰁦󰁯󰁲󰁭󰁵󰁬󰁡󰁴󰁩󰁮󰁧 󰁣󰁯󰁲󰁲󰁥󰁣󰁴 󰁣󰁨󰁯󰁩󰁣󰁥󰁳 󰁩󰁮 󰁣󰁯󰁭󰁰󰁬󰁥󰁸 󰁣󰁩󰁲󰁣󰁵󰁭󰁳󰁴󰁡󰁮󰁣󰁥󰁳 (B󰁲󰁥󰁣󰁨󰁴, 1991). 󰁔󰁨󰁥 󰁦󰁩󰁲󰁳󰁴 󰁭󰁡󰁪󰁯󰁲 󰁣󰁯󰁤󰁥 󰁦󰁯󰁲 󰁴󰁨󰁥 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮 󰁩󰁳 󰁴󰁨󰁥 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁥󰁳󰁴󰁡󰁢󰁬󰁩󰁳󰁨󰁥󰁤 󰁢󰁹 󰁴󰁨󰁥 A󰁭󰁥󰁲󰁩󰁣󰁡󰁮 I󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁯󰁦 C󰁥󰁲󰁴󰁩󰁦󰁩󰁥󰁤 P󰁵󰁢󰁬󰁩󰁣 A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 (AICPA) (A󰁢󰁯󰀭󰁡󰁨󰁭󰁥󰁥󰁤, 2006; B󰁲󰁯󰁷󰁮, 1999; B󰁲󰁯󰁷󰁮 󰁥󰁴 󰁡󰁬., 2007; D󰁵󰁳󰁫󰁡 & D󰁵󰁳󰁫󰁡, 2003; M󰁥󰁬󰁥, 2005; 󰁓OCPA, 2009; 󰁖󰁥󰁮󰁥󰁺󰁩󰁡, 2005). 󰁓󰁥󰁶󰁥󰁲󰁡󰁬 󰁣󰁯󰁵󰁮󰁴󰁲󰁩󰁥󰁳 󰁳󰁵󰁣󰁨 󰁡󰁳 󰁔󰁡󰁩󰁷󰁡󰁮, C󰁡󰁮󰁡󰁤󰁡, 󰁓󰁡󰁵󰁤󰁩 A󰁲󰁡󰁢󰁩󰁡, 󰁡󰁮󰁤 J󰁯󰁲󰁤󰁡󰁮, 󰁨󰁡󰁶󰁥 󰁤󰁥󰁶󰁥󰁬󰁯󰁰󰁥󰁤 󰁴󰁨󰁥󰁩󰁲 󰁯󰁷󰁮 󰁣󰁯󰁤󰁥󰁳 󰁢󰁹 󰁵󰁳󰁩󰁮󰁧 󰁴󰁨󰁥 AICPA 󰁣󰁯󰁤󰁥 󰁡󰁳 󰁡 󰁰󰁲󰁯󰁴󰁯󰁴󰁹󰁰󰁥. I󰁮 󰁬󰁩󰁮󰁥 󰁷󰁩󰁴󰁨 󰁴󰁨󰁩󰁳 󰁤󰁥󰁶󰁥󰁬󰁯󰁰󰁭󰁥󰁮󰁴, 󰁴󰁨󰁥 󰁰󰁲󰁥󰁳󰁥󰁮󰁴 󰁳󰁴󰁵󰁤󰁹 󰁵󰁳󰁥󰁤 󰁴󰁨󰁥 AICPA 󰁣󰁯󰁤󰁥 󰁡󰁳 󰁡 󰁢󰁡󰁳󰁩󰁳 󰁦󰁯󰁲 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁩󰁮󰁧 󰁴󰁨󰁯󰁵󰁧󰁨󰁴󰁳 󰁡󰁳 󰁷󰁥󰁬󰁬 󰁡󰁳 󰁤󰁥󰁶󰁥󰁬󰁯󰁰󰁩󰁮󰁧 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳󲀙 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁦󰁲󰁯󰁭 󰁡󰁮 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁰󰁥󰁲󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁥 󰁩󰁮 󰁙󰁥󰁭󰁥󰁮.  101 󰁊󰁏󰁕󰁒󰁎󰁁󰁌 󰁏󰁆 󰁇󰁌󰁏󰁂󰁁󰁌 󰁍󰁁󰁎󰁁󰁇󰁅󰁍󰁅󰁎󰁔 󰁊󰁕󰁌󰁙 󰀲󰀰󰀱󰀱󰀮 󰁖󰁏󰁌󰁕󰁍󰁅 󰀲󰀮 󰁎󰁕󰁍󰁂󰁅󰁒 󰀱 󰁔󰁨󰁥 AICPA 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁣󰁯󰁮󰁳󰁩󰁳󰁴󰁳 󰁯󰁦 󰁳󰁩󰁸 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳. 󰁔󰁨󰁥󰁳󰁥 󰁡󰁲󰁥 󰁥󰁸󰁰󰁬󰁡󰁩󰁮󰁥󰁤 󰁡󰁮󰁤 󰁤󰁩󰁳󰁣󰁵󰁳󰁳󰁥󰁤 󰁢󰁥󰁬󰁯󰁷:  󰁁󰁣󰁴󰁩󰁮󰁧 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁬󰁹   󰁭󰁥󰁡󰁮󰁳 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳, 󰁩󰁮 󰁣󰁡󰁲󰁲󰁹󰁩󰁮󰁧 󰁯󰁵󰁴 󰁴󰁨󰁥󰁩󰁲 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁩󰁥󰁳 󰁡󰁳 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬󰁳, 󰁳󰁨󰁯󰁵󰁬󰁤 󰁥󰁸󰁥󰁲󰁣󰁩󰁳󰁥 󰁳󰁥󰁮󰁳󰁩󰁴󰁩󰁶󰁥 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁮󰁤 󰁭󰁯󰁲󰁡󰁬 󰁪󰁵󰁤󰁧󰁭󰁥󰁮󰁴󰁳 󰁩󰁮 󰁡󰁬󰁬 󰁴󰁨󰁥󰁩󰁲 󰁡󰁣󰁴󰁩󰁶󰁩󰁴󰁩󰁥󰁳 (AICPA, 2009). F󰁲󰁯󰁭 󰁡󰁮 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁰󰁥󰁲󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁥, 󰁨󰁯󰁷󰁥󰁶󰁥󰁲, 󰁴󰁨󰁥 󰁳󰁴󰁲󰁥󰁮󰁧󰁴󰁨 󰁯󰁦 󰁭󰁩󰁮󰁤 󰁯󰁦 󰁷󰁨󰁡󰁴 󰁩󰁳 󰁵󰁳󰁥󰁦󰁵󰁬 󰁡󰁮󰁤 󰁷󰁨󰁡󰁴 󰁩󰁳 󰁨󰁡󰁲󰁭󰁦󰁵󰁬 󰁣󰁡󰁮󰁮󰁯󰁴 󰁢󰁥 󰁬󰁥󰁦󰁴 󰁴󰁯 󰁨󰁵󰁭󰁡󰁮 󰁢󰁥󰁩󰁮󰁧 󰁲󰁥󰁡󰁳󰁯󰁮󰁩󰁮󰁧 󰁡󰁬󰁯󰁮󰁥. H󰁵󰁭󰁡󰁮 󰁢󰁥󰁩󰁮󰁧󰁳󲀙 󰁲󰁥󰁡󰁳󰁯󰁮󰁩󰁮󰁧 󰁳󰁨󰁯󰁵󰁬󰁤 󰁢󰁥 󰁥󰁸󰁥󰁲󰁣󰁩󰁳󰁥󰁤 󰁷󰁩󰁴󰁨󰁩󰁮 󰁴󰁨󰁥 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁦󰁲󰁡󰁭󰁥󰁷󰁯󰁲󰁫 (A󰁬󰀭Q󰁡󰁲󰁡󰁤󰁡󰁷󰁩, 1985). 󰁔󰁨󰁩󰁳 󰁭󰁥󰁡󰁮󰁳 󰁴󰁨󰁡󰁴 I󰁳󰁬󰁡󰁭 󰁲󰁥󰁣󰁯󰁧󰁮󰁩󰁺󰁥󰁳 󰁴󰁨󰁥 󰁲󰁯󰁬󰁥 󰁯󰁦 󰁲󰁥󰁡󰁳󰁯󰁮 󰁩󰁮 󰁴󰁨󰁥󰁯󰁲󰁩󰁺󰁩󰁮󰁧 󰁭󰁯󰁲󰁡󰁬󰁩󰁴󰁹 󰁡󰁮󰁤 󰁥󰁴󰁨󰁩󰁣󰁳 󰁯󰁮󰁬󰁹 󰁩󰁮 󰁡 󰁭󰁡󰁮󰁮󰁥󰁲 󰁴󰁨󰁡󰁴 󰁣󰁯󰁮󰁦󰁩󰁲󰁭󰁳 󰁨󰁵󰁭󰁡󰁮 󰁥󰁸󰁩󰁳󰁴󰁥󰁮󰁣󰁥. 󰁔󰁨󰁥 󰁲󰁥󰁡󰁳󰁯󰁮 󰁦󰁯󰁲 󰁴󰁨󰁡󰁴 󰁩󰁳 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁴󰁨󰁥 󰁮󰁡󰁴󰁵󰁲󰁡󰁬 󰁬󰁩󰁭󰁩󰁴󰁡󰁴󰁩󰁯󰁮󰁳 󰁯󰁦 󰁨󰁵󰁭󰁡󰁮 󰁢󰁥󰁩󰁮󰁧󰁳 󰁰󰁯󰁳󰁩󰁴 󰁡 󰁳󰁴󰁲󰁯󰁮󰁧 󰁲󰁥󰁡󰁳󰁯󰁮 󰁦󰁯󰁲 D󰁩󰁶󰁩󰁮󰁥 󰁤󰁩󰁲󰁥󰁣󰁴󰁩󰁯󰁮 󰁰󰁡󰁲󰁴󰁩󰁣󰁵󰁬󰁡󰁲󰁬󰁹 󰁩󰁮 󰁤󰁥󰁴󰁥󰁲󰁭󰁩󰁮󰁩󰁮󰁧 󰁷󰁨󰁡󰁴 󰁩󰁳 󰁲󰁩󰁧󰁨󰁴 󰁡󰁮󰁤 󰁷󰁨󰁡󰁴 󰁩󰁳 󰁷󰁲󰁯󰁮󰁧. A󰁣󰁣󰁯󰁲󰁤󰁩󰁮󰁧 󰁴󰁯 A󰁬󰀭Q󰁡󰁲󰁡󰁤󰁡󰁷󰁩 (1985), 󰁴󰁨󰁥 󰁲󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁦󰁡󰁣󰁵󰁬󰁴󰁩󰁥󰁳 󰁣󰁡󰁮 󰁡󰁮󰁤 󰁳󰁨󰁯󰁵󰁬󰁤 󰁯󰁮󰁬󰁹 󰁢󰁥 󰁵󰁳󰁥󰁤 󰁴󰁯 󰁭󰁡󰁴󰁣󰁨 󰁡󰁮󰁤 󰁳󰁴󰁲󰁥󰁮󰁧󰁴󰁨󰁥󰁮 󰁥󰁴󰁨󰁩󰁣󰁳 󰁡󰁮󰁤 󰁭󰁯󰁲󰁡󰁬󰁩󰁴󰁹 󰁤󰁥󰁦󰁩󰁮󰁥󰁤 󰁢󰁹 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁓󰁨󰁡󰁲󰁩󰁠󰁡󰁨. 󰁗󰁩󰁴󰁨󰁩󰁮 󰁡󰁮 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁦󰁲󰁡󰁭󰁥󰁷󰁯󰁲󰁫, 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁩󰁥󰁳 󰁣󰁡󰁮 󰁢󰁥 󰁤󰁩󰁶󰁩󰁤󰁥󰁤 󰁩󰁮󰁴󰁯 󰁴󰁨󰁲󰁥󰁥 󰁧󰁲󰁯󰁵󰁰󰁳. F󰁩󰁲󰁳󰁴 󰁩󰁳 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁹 󰁴󰁯󰁷󰁡󰁲󰁤󰁳 G󰁯󰁤, 󰁷󰁨󰁯 󰁣󰁲󰁥󰁡󰁴󰁥󰁤 󰁨󰁵󰁭󰁡󰁮 󰁢󰁥󰁩󰁮󰁧󰁳 󰁡󰁮󰁤 󰁰󰁲󰁯󰁶󰁩󰁤󰁥󰁤 󰁴󰁨󰁥󰁭 󰁷󰁩󰁴󰁨 󰁲󰁥󰁳󰁯󰁵󰁲󰁣󰁥󰁳 󰁦󰁯󰁲 󰁴󰁨󰁥󰁩󰁲 󰁬󰁩󰁶󰁥󰁬󰁩󰁨󰁯󰁯󰁤󰁳. 󰁓󰁥󰁣󰁯󰁮󰁤 󰁩󰁳 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁹 󰁴󰁯󰁷󰁡󰁲󰁤󰁳 󰁴󰁨󰁥󰁭󰁳󰁥󰁬󰁶󰁥󰁳. 󰁔󰁨󰁩󰁲󰁤 󰁩󰁳 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁹 󰁴󰁯󰁷󰁡󰁲󰁤󰁳 󰁳󰁯󰁣󰁩󰁥󰁴󰁹 󰁷󰁨󰁩󰁣󰁨 󰁩󰁮󰁶󰁯󰁬󰁶󰁥󰁳 󰁭󰁡󰁩󰁮󰁴󰁥󰁮󰁡󰁮󰁣󰁥 󰁯󰁦 󰁣󰁬󰁩󰁥󰁮󰁴󰁳󲀙 󰁲󰁩󰁧󰁨󰁴󰁳 󰁡󰁮󰁤 󰁧󰁯󰁯󰁤󰁳, 󰁡󰁮󰁤 󰁴󰁲󰁥󰁡󰁴󰁩󰁮󰁧 󰁥󰁶󰁥󰁲󰁹󰁴󰁨󰁩󰁮󰁧 󰁴󰁨󰁡󰁴 󰁢󰁥󰁬󰁯󰁮󰁧󰁳 󰁴󰁯 󰁡 󰁣󰁯󰁮󰁳󰁵󰁭󰁥󰁲, 󰁨󰁩󰁳 󰁨󰁯󰁮󰁯󰁲, 󰁨󰁩󰁳 󰁷󰁥󰁡󰁬󰁴󰁨 󰁡󰁮󰁤 󰁨󰁩󰁳 󰁢󰁬󰁯󰁯󰁤, 󰁡󰁳 󰁳󰁡󰁣󰁲󰁯󰁳󰁡󰁮󰁣󰁴 (󰁓󰁡󰁥󰁥󰁤, A󰁨󰁭󰁥󰁤, & M󰁵󰁫󰁨󰁴󰁡󰁲, 2001). I󰁮 󰁴󰁨󰁩󰁳 󰁣󰁯󰁮󰁴󰁥󰁸󰁴, 󰁡󰁮 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴 󰁭󰁵󰁳󰁴 󰁵󰁰󰁨󰁯󰁬󰁤 󰁡󰁬󰁬 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁩󰁥󰁳 󰁴󰁯󰁷󰁡󰁲󰁤󰁳 G󰁯󰁤, 󰁨󰁩󰁭/󰁨󰁥󰁲󰁳󰁥󰁬󰁦, 󰁡󰁮󰁤 󰁳󰁯󰁣󰁩󰁥󰁴󰁹. A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴) 󰁳󰁡󰁩󰁤: 󲀜󰁔󰁨󰁥󰁮 󰁳󰁨󰁡󰁬󰁬 󰁡󰁮󰁹󰁯󰁮󰁥 󰁷󰁨󰁯 󰁨󰁡󰁳 󰁤󰁯󰁮󰁥 󰁡󰁮 󰁡󰁴󰁯󰁭󲀙󰁳 󰁷󰁥󰁩󰁧󰁨󰁴 󰁯󰁦 󰁧󰁯󰁯󰁤, 󰁳󰁥󰁥 󰁩󰁴. A󰁮󰁤 󰁡󰁮󰁹󰁯󰁮󰁥 󰁷󰁨󰁯 󰁨󰁡󰁳 󰁤󰁯󰁮󰁥 󰁡󰁮 󰁡󰁴󰁯󰁭󲀙󰁳 󰁷󰁥󰁩󰁧󰁨󰁴 󰁯󰁦 󰁥󰁶󰁩󰁬, 󰁳󰁨󰁡󰁬󰁬 󰁳󰁥󰁥 󰁩󰁴󲀝 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 99:7/8). 󰁈󰁯󰁮󰁯󰁲󰁩󰁮󰁧 󰁴󰁨󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁴󰁲󰁵󰁳󰁴   󰁩󰁳 󰁭󰁥󰁡󰁮󰁳 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁳󰁨󰁯󰁵󰁬󰁤 󰁡󰁣󰁣󰁥󰁰󰁴 󰁴󰁨󰁥 󰁯󰁢󰁬󰁩󰁧󰁡󰁴󰁩󰁯󰁮 󰁴󰁯 󰁡󰁣󰁴 󰁩󰁮 󰁡 󰁷󰁡󰁹 󰁴󰁨󰁡󰁴 󰁷󰁩󰁬󰁬 󰁳󰁥󰁲󰁶󰁥 󰁴󰁨󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴, 󰁨󰁯󰁮󰁯󰁲 󰁴󰁨󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁴󰁲󰁵󰁳󰁴, 󰁡󰁮󰁤 󰁤󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰁴󰁥 󰁣󰁯󰁭󰁭󰁩󰁴󰁭󰁥󰁮󰁴 󰁴󰁯 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬󰁩󰁳󰁭 (AICPA, 2009). I󰁳󰁬󰁡󰁭 󰁡󰁧󰁲󰁥󰁥󰁳 󰁷󰁩󰁴󰁨 󰁴󰁨󰁥 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥 󰁯󰁦 󰁰󰁵󰁢󰁬󰁩󰁣 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴 󰁡󰁮󰁤 󰁣󰁯󰁮󰁳󰁩󰁤󰁥󰁲󰁳 󰁩󰁴 󰁭󰁯󰁲󰁥 󰁩󰁭󰁰󰁯󰁲󰁴󰁡󰁮󰁴 󰁴󰁨󰁡󰁮 󰁡󰁮 󰁩󰁮󰁤󰁩󰁶󰁩󰁤󰁵󰁡󰁬 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴 (A󰁬󰀭Q󰁡󰁲󰁡󰁤󰁡󰁷󰁩, 1994). H󰁯󰁷󰁥󰁶󰁥󰁲, 󰁡 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴 󰁭󰁵󰁳󰁴 󰁭󰁡󰁫󰁥 󰁳󰁵󰁲󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴󰁳 󰁡󰁲󰁥 󰁩󰁮 󰁬󰁩󰁮󰁥 󰁷󰁩󰁴󰁨 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁓󰁨󰁡󰁲󰁩󲀙󰁡󰁨. 󰁔󰁨󰁩󰁳 󰁩󰁳 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁳󰁯󰁭󰁥 󰁳󰁯󰁣󰁩󰁥󰁴󰁩󰁥󰁳, 󰁡󰁣󰁣󰁯󰁲󰁤󰁩󰁮󰁧 󰁴󰁯 󰁲󰁥󰁬󰁡󰁴󰁩󰁶󰁩󰁳󰁭 󰁴󰁨󰁥󰁯󰁲󰁹, 󰁣󰁯󰁮󰁳󰁩󰁤󰁥󰁲 󰁳󰁯󰁭󰁥 󰁡󰁣󰁴󰁩󰁯󰁮󰁳 󰁳󰁵󰁣󰁨 󰁡󰁳 󰁢󰁲󰁩󰁢󰁥󰁲󰁹 󰁡󰁳 󰁥󰁴󰁨󰁩󰁣󰁡󰁬. I󰁮 I󰁳󰁬󰁡󰁭, 󰁴󰁨󰁥 󰁯󰁮󰁬󰁹 󰁯󰁮󰁥 󰁷󰁨󰁯 󰁲󰁥󰁡󰁬󰁬󰁹 󰁨󰁡󰁳 󰁦󰁵󰁬󰁬 󰁫󰁮󰁯󰁷󰁬󰁥󰁤󰁧󰁥 󰁡󰁢󰁯󰁵󰁴 󰁷󰁨󰁡󰁴 󰁩󰁳 󰁲󰁩󰁧󰁨󰁴 󰁡󰁮󰁤 󰁷󰁲󰁯󰁮󰁧 󰁩󰁳 A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴). 󰁔󰁨󰁥 Q󰁵󰁲󰁡󰁮 (58:7) 󰁳󰁴󰁡󰁴󰁥󰁳: 󲀜A󰁬󰁬󰁡󰁨 󰁨󰁡󰁳 󰁦󰁵󰁬󰁬 󰁫󰁮󰁯󰁷󰁬󰁥󰁤󰁧󰁥 󰁯󰁦 󰁡󰁬󰁬 󰁴󰁨󰁩󰁮󰁧󰁳󲀝. E󰁶󰁥󰁮 󰁩󰁦 󰁴󰁨󰁥 󰁭󰁡󰁪󰁯󰁲󰁩󰁴󰁹 󰁯󰁦 󰁰󰁥󰁯󰁰󰁬󰁥 󰁩󰁮 󰁴󰁨󰁩󰁳 󰁷󰁯󰁲󰁬󰁤 󰁡󰁧󰁲󰁥󰁥 󰁴󰁨󰁡󰁴 󰁴󰁡󰁫󰁩󰁮󰁧 󰁢󰁲󰁩󰁢󰁥 󰁩󰁳 󰁡󰁣󰁣󰁥󰁰󰁴󰁡󰁢󰁬󰁥 󰁦󰁯󰁲 󰁴󰁨󰁥 󰁰󰁵󰁢󰁬󰁩󰁣 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴, M󰁵󰁳󰁬󰁩󰁭󰁳 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁣󰁯󰁮󰁤󰁥󰁭󰁮 󰁴󰁨󰁩󰁳 󰁡󰁣󰁴 󰁡󰁳 󰁮󰁯󰁴 󰁢󰁥󰁩󰁮󰁧 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁡󰁮󰁤 I󰁳󰁬󰁡󰁭󰁩󰁣. A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴) 󰁳󰁡󰁩󰁤: 󲀜󰁩󰁦 󰁹󰁯󰁵 󰁦󰁯󰁬󰁬󰁯󰁷 󰁴󰁨󰁥 󰁣󰁯󰁭󰁭󰁯󰁮 󰁲󰁵󰁮 󰁯󰁦 󰁴󰁨󰁯󰁳󰁥 󰁯󰁮 󰁥󰁡󰁲󰁴󰁨, 󰁴󰁨󰁥󰁹 󰁷󰁩󰁬󰁬 󰁬󰁥󰁡󰁤 󰁹󰁯󰁵 󰁡󰁷󰁡󰁹 󰁦󰁲󰁯󰁭 󰁴󰁨󰁥 󰁷󰁡󰁹 󰁯󰁦 A󰁬󰁬󰁡󰁨; 󰁴󰁨󰁥󰁹 󰁦󰁯󰁬󰁬󰁯󰁷 󰁮󰁯󰁴󰁨󰁩󰁮󰁧 󰁢󰁵󰁴 󰁣󰁯󰁮󰁪󰁥󰁣󰁴󰁵󰁲󰁥󲀝 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 6:116).  󰁁󰁣󰁴󰁩󰁮󰁧 󰁷󰁩󰁴󰁨 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹   󰁩󰁳 󰁴󰁯 󰁭󰁡󰁩󰁮󰁴󰁡󰁩󰁮 󰁡󰁮󰁤 󰁢󰁲󰁯󰁡󰁤󰁥󰁮 󰁰󰁵󰁢󰁬󰁩󰁣 󰁣󰁯󰁮󰁦󰁩󰁤󰁥󰁮󰁣󰁥. A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁳󰁨󰁯󰁵󰁬󰁤 󰁰󰁥󰁲󰁦󰁯󰁲󰁭 󰁡󰁬󰁬 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁩󰁥󰁳 󰁷󰁩󰁴󰁨 󰁴󰁨󰁥 󰁨󰁩󰁧󰁨󰁥󰁳󰁴 󰁳󰁥󰁮󰁳󰁥 󰁯󰁦 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹. I󰁳󰁬󰁡󰁭 󰁳󰁵󰁰󰁰󰁯󰁲󰁴󰁳 󰁴󰁨󰁩󰁳 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥, 󰁩.󰁥. 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹, 󰁦󰁯󰁲 󰁡󰁬󰁬 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬󰁳 󰁡󰁮󰁤 󰁮󰁯󰁮󰀭󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬󰁳 (M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2005). M󰁯󰁲󰁥󰁯󰁶󰁥󰁲, M󰁵󰁳󰁬󰁩󰁭󰁳 󰁭󰁵󰁳󰁴 󰁢󰁥󰁨󰁡󰁶󰁥 󰁷󰁩󰁴󰁨 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹 󰁢󰁹 󰁨󰁯󰁬󰁤󰁩󰁮󰁧 I󰁭󰁡󰁮 (󰁦󰁡󰁩󰁴󰁨), 󰁡󰁳 󰁩󰁴 󰁩󰁳 󰁴󰁨󰁥 󰁫󰁥󰁹 󰁴󰁨󰁡󰁴 󰁰󰁲󰁯󰁴󰁥󰁣󰁴󰁳 󰁡󰁮󰁤 󰁩󰁮󰁣󰁲󰁥󰁡󰁳󰁥󰁳 󰁡 󰁰󰁥󰁲󰁳󰁯󰁮󲀙󰁳 󰁩󰁮󰁴󰁥󰁧󰁲󰁩󰁴󰁹 (A󰁬󰀭Q󰁡󰁲󰁡󰁤󰁡󰁷󰁩, 1994, 1985; M󰁡󰁷󰁤󰁵󰁤󰁩, 1977). I󰁮 I󰁳󰁬󰁡󰁭, 󰁡 󰁰󰁥󰁲󰁳󰁯󰁮 󰁨󰁡󰁳 󰁴󰁯 󰁢󰁥󰁨󰁡󰁶󰁥 󰁩󰁮 󰁡󰁣󰁣󰁯󰁲󰁤󰁡󰁮󰁣󰁥 󰁴󰁯 󰁨󰁩󰁳/󰁨󰁥󰁲 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁢󰁥󰁬󰁩󰁥󰁦󰁳 󰁡󰁳 󰁭󰁥󰁮󰁴󰁩󰁯󰁮󰁥󰁤 󰁩󰁮 󰁴󰁨󰁥 Q󰁵󰁲󰁡󰁮. 󰁍󰁡󰁩󰁮󰁴󰁡󰁩󰁮󰁩󰁮󰁧 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁩󰁴󰁹 󰁡󰁮󰁤 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁣󰁥  󰁭󰁥󰁡󰁮󰁳 󰁴󰁨󰁡󰁴 󰁡󰁮 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴 󰁳󰁨󰁯󰁵󰁬󰁤 󰁢󰁥 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁥 󰁩󰁮 󰁨󰁩󰁳/󰁨󰁥󰁲 󰁷󰁯󰁲󰁫 󰁡󰁮󰁤 󰁢󰁥 󰁦󰁲󰁥󰁥 󰁦󰁲󰁯󰁭 󰁣󰁯󰁮󰁦󰁬󰁩󰁣󰁴󰁳 󰁯󰁦 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁴 󰁩󰁮 󰁤󰁩󰁳󰁣󰁨󰁡󰁲󰁧󰁩󰁮󰁧 󰁨󰁩󰁳/󰁨󰁥󰁲 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁩󰁥󰁳. A󰁮 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴 󰁩󰁮 󰁰󰁵󰁢󰁬󰁩󰁣 󰁰󰁲󰁡󰁣󰁴󰁩󰁣󰁥 󰁳󰁨󰁯󰁵󰁬󰁤 󰁢󰁥 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁴 󰁩󰁮 󰁦󰁡󰁣󰁴 󰁡󰁮󰁤 󰁡󰁰󰁰󰁥󰁡󰁲󰁡󰁮󰁣󰁥 󰁷󰁨󰁥󰁮 󰁰󰁲󰁯󰁶󰁩󰁤󰁩󰁮󰁧 󰁡󰁵󰁤󰁩󰁴󰁩󰁮󰁧 󰁡󰁮󰁤 󰁯󰁴󰁨󰁥󰁲 󰁡󰁴󰁴󰁥󰁳󰁴󰁡󰁴󰁩󰁯󰁮 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳 (AICPA, 2009). I󰁳󰁬󰁡󰁭  102 󰁊󰁏󰁕󰁒󰁎󰁁󰁌 󰁏󰁆 󰁇󰁌󰁏󰁂󰁁󰁌 󰁍󰁁󰁎󰁁󰁇󰁅󰁍󰁅󰁎󰁔 󰁊󰁕󰁌󰁙 󰀲󰀰󰀱󰀱󰀮 󰁖󰁏󰁌󰁕󰁍󰁅 󰀲󰀮 󰁎󰁕󰁍󰁂󰁅󰁒 󰀱 󰁡󰁬󰁳󰁯 󰁲󰁥󰁱󰁵󰁩󰁲󰁥󰁳 󰁴󰁨󰁡󰁴 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁢󰁥 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁥 󰁡󰁮󰁤 󰁥󰁸󰁥󰁲󰁣󰁩󰁳󰁥 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁣󰁥 󰁩󰁮 󰁴󰁨󰁥󰁩󰁲 󰁯󰁰󰁩󰁮󰁩󰁯󰁮󰁳 󰁷󰁩󰁴󰁨󰁯󰁵󰁴 󰁡󰁮󰁹 󰁢󰁩󰁡󰁳 (M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2005). A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴) 󰁨󰁡󰁳 󰁯󰁲󰁤󰁥󰁲󰁥󰁤 M󰁵󰁳󰁬󰁩󰁭󰁳 󰁴󰁯 󰁢󰁥󰁨󰁡󰁶󰁥 󰁦󰁡󰁩󰁲󰁬󰁹 󰁷󰁩󰁴󰁨 󰁥󰁶󰁥󰁲󰁹 M󰁵󰁳󰁬󰁩󰁭󰁳 󰁡󰁮󰁤 󰁮󰁯󰁮󰀭M󰁵󰁳󰁬󰁩󰁭󰁳 󰁥󰁶󰁥󰁮 󰁩󰁦 󰁴󰁨󰁥 󰁰󰁥󰁲󰁳󰁯󰁮 󰁭󰁡󰁹 󰁨󰁡󰁴󰁥 󰁨󰁩󰁭/󰁨󰁥󰁲 󰁦󰁯󰁲 󰁤󰁯󰁩󰁮󰁧  󰁪󰁵󰁳󰁴󰁩󰁣󰁥. 󰁔󰁨󰁥 Q󰁵󰁲󰁡󰁮 󰁳󰁡󰁩󰁤 󰁪󰁵󰁳󰁴󰁩󰁣󰁥 󰁩󰁳 󰁴󰁨󰁥 󰁳󰁨󰁯󰁲󰁴󰁥󰁳󰁴 󰁷󰁡󰁹 󰁴󰁯 󰁡󰁣󰁨󰁩󰁥󰁶󰁥 I󰁭󰁡󰁮 (󰁦󰁡󰁩󰁴󰁨). 󲀜B󰁥 󰁯󰁢󰁶󰁩󰁯󰁵󰁳 󰁤󰁥󰁴󰁥󰁲󰁭󰁩󰁮󰁥󰁤󰁬󰁹 󰁦󰁯󰁲 A󰁬󰁬󰁡󰁨, 󰁡󰁳 󰁷󰁩󰁴󰁮󰁥󰁳󰁳󰁥󰁳 󰁴󰁯 󰁦󰁡󰁩󰁲 󰁤󰁥󰁡󰁬󰁩󰁮󰁧, 󰁡󰁮󰁤 󰁤󰁯 󰁮󰁯󰁴 󰁬󰁥󰁴 󰁴󰁨󰁥 󰁨󰁡󰁴󰁥 󰁯󰁦 󰁯󰁴󰁨󰁥󰁲󰁳 󰁴󰁯 󰁹󰁯󰁵 󰁭󰁡󰁫󰁥 󰁹󰁯󰁵 󰁳󰁷󰁥󰁲󰁶󰁥 󰁴󰁯 󰁷󰁲󰁯󰁮󰁧 󰁡󰁮󰁤 󰁤󰁥󰁰󰁡󰁲󰁴 󰁦󰁲󰁯󰁭 󰁪󰁵󰁳󰁴󰁩󰁣󰁥. B󰁥 󰁪󰁵󰁳󰁴: 󰁴󰁨󰁡󰁴 󰁩󰁳 󰁮󰁥󰁸󰁴 󰁴󰁯 󰁦󰁡󰁩󰁴󰁨󰁦󰁵󰁬󰁮󰁥󰁳󰁳󲀝 (󰁡󰁬󰀭 Q󰁵󰁲󰁡󰁮, 5:8). B󰁥󰁳󰁩󰁤󰁥󰁳, M󰁵󰁳󰁬󰁩󰁭󰁳 󰁡󰁲󰁥 󰁲󰁥󰁱󰁵󰁥󰁳󰁴󰁥󰁤 󰁴󰁯 󰁶󰁥󰁲󰁩󰁦󰁹 󰁡󰁮󰁹 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮 󰁲󰁥󰁣󰁥󰁩󰁶󰁥󰁤 󰁥󰁳󰁰󰁥󰁣󰁩󰁡󰁬󰁬󰁹 󰁩󰁦 󰁩󰁴 󰁭󰁡󰁹 󰁡󰁦󰁦󰁥󰁣󰁴 󰁴󰁨󰁥 󰁯󰁴󰁨󰁥󰁲󰁳 󰁮󰁥󰁧󰁡󰁴󰁩󰁶󰁥󰁬󰁹. A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴) 󰁳󰁡󰁩󰁤: 󲀜I󰁦 󰁡 󰁷󰁩󰁣󰁫󰁥󰁤 󰁰󰁥󰁲󰁳󰁯󰁮 󰁣󰁯󰁭󰁥󰁳 󰁴󰁯 󰁹󰁯󰁵 󰁷󰁩󰁴󰁨 󰁡󰁮󰁹 󰁮󰁥󰁷󰁳, 󰁡󰁳󰁣󰁥󰁲󰁴󰁡󰁩󰁮 󰁴󰁨󰁥 󰁴󰁲󰁵󰁴󰁨, 󰁬󰁥󰁳󰁴 󰁹󰁯󰁵 󰁨󰁡󰁲󰁭 󰁰󰁥󰁯󰁰󰁬󰁥 󰁵󰁮󰁷󰁩󰁴󰁴󰁩󰁮󰁧󰁬󰁹 󰁡󰁮󰁤 󰁡󰁦󰁴󰁥󰁲󰁷󰁡󰁲󰁤󰁳 󰁢󰁥󰁣󰁯󰁭󰁥 󰁦󰁵󰁬󰁬 󰁯󰁦 󰁲󰁥󰁰󰁥󰁮󰁴󰁡󰁮󰁣󰁥 󰁦󰁯󰁲 󰁷󰁨󰁡󰁴 󰁹󰁯󰁵 󰁨󰁡󰁶󰁥 󰁤󰁯󰁮󰁥󲀝 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 49:6). I󰁮 󰁯󰁴󰁨󰁥󰁲 󰁷󰁯󰁲󰁤, 󰁢󰁥󰁦󰁯󰁲󰁥 󰁭󰁡󰁫󰁥 󰁡󰁮󰁹 󰁪󰁵󰁤󰁧󰁭󰁥󰁮󰁴, 󰁡 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴 󰁭󰁵󰁳󰁴 󰁭󰁡󰁫󰁥 󰁳󰁵󰁲󰁥 󰁴󰁨󰁡󰁴 󰁨󰁥/󰁳󰁨󰁥 󰁨󰁡󰁳 󰁶󰁥󰁲󰁩󰁦󰁩󰁥󰁤 󰁴󰁨󰁥 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮 󰁡󰁳 󰁣󰁯󰁲󰁲󰁥󰁣󰁴 󰁡󰁮󰁤 󰁡󰁣󰁣󰁵󰁲󰁡󰁴󰁥. 󰁅󰁸󰁥󰁲󰁣󰁩󰁳󰁩󰁮󰁧 󰁤󰁵󰁥 󰁣󰁡󰁲󰁥  󰁢󰁹 󰁭󰁥󰁡󰁮󰁳 󰁡󰁮 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴 󰁳󰁨󰁯󰁵󰁬󰁤 󰁯󰁢󰁳󰁥󰁲󰁶󰁥 󰁴󰁨󰁥 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󲀙󰁳 󰁴󰁥󰁣󰁨󰁮󰁩󰁣󰁡󰁬 󰁡󰁮󰁤 󰁥󰁴󰁨󰁩󰁣󰁡󰁬 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳, 󰁴󰁲󰁹 󰁨󰁡󰁲󰁤 󰁣󰁯󰁮󰁴󰁩󰁮󰁵󰁡󰁬󰁬󰁹 󰁴󰁯 󰁤󰁥󰁶󰁥󰁬󰁯󰁰 󰁣󰁯󰁭󰁰󰁥󰁴󰁥󰁮󰁣󰁥 󰁡󰁮󰁤 󰁴󰁨󰁥 󰁱󰁵󰁡󰁬󰁩󰁴󰁹 󰁯󰁦 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳, 󰁡󰁮󰁤 󰁤󰁩󰁳󰁣󰁨󰁡󰁲󰁧󰁥 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁩󰁢󰁩󰁬󰁩󰁴󰁹 󰁴󰁯 󰁴󰁨󰁥 󰁢󰁥󰁳󰁴 󰁯󰁦 󰁴󰁨󰁥 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󲀙󰁳 󰁡󰁢󰁩󰁬󰁩󰁴󰁹 (AICPA, 2009). I󰁳󰁬󰁡󰁭 󰁡󰁧󰁲󰁥󰁥󰁳 󰁷󰁩󰁴󰁨 󰁴󰁨󰁥 󰁧󰁥󰁮󰁥󰁲󰁡󰁬 󰁩󰁤󰁥󰁡 󰁯󰁦 󰁤󰁵󰁥 󰁣󰁡󰁲󰁥 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥 (M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2005). B󰁵󰁴 󰁴󰁨󰁥󰁲󰁥 󰁡󰁲󰁥 󰁯󰁴󰁨󰁥󰁲 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁩󰁳󰁳󰁵󰁥󰁳 󰁲󰁥󰁬󰁡󰁴󰁥󰁤 󰁴󰁯 󰁴󰁨󰁥 󰁤󰁵󰁥 󰁣󰁡󰁲󰁥 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥 󰁴󰁨󰁡󰁴 󰁡󰁲󰁥 󰁮󰁯󰁴 󰁭󰁥󰁮󰁴󰁩󰁯󰁮󰁥󰁤 󰁩󰁮 󰁴󰁨󰁥 AICPA 󰁣󰁯󰁤󰁥. F󰁩󰁲󰁳󰁴󰁬󰁹, 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁳󰁨󰁯󰁵󰁬󰁤 󰁰󰁥󰁲󰁦󰁯󰁲󰁭 󰁴󰁨󰁥󰁩󰁲 󰁤󰁵󰁴󰁹 󰁢󰁥󰁹󰁯󰁮󰁤 󰁴󰁨󰁥 󰁥󰁸󰁰󰁥󰁣󰁴󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 󰁣󰁬󰁩󰁥󰁮󰁴󰁳 󰁢󰁥󰁣󰁡󰁵󰁳󰁥 󰁦󰁯󰁲 󰁡󰁬󰁬 M󰁵󰁳󰁬󰁩󰁭 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁬󰁩󰁦󰁥 󰁳󰁨󰁯󰁵󰁬󰁤 󰁢󰁥 󰁰󰁥󰁲󰁦󰁥󰁣󰁴 󰁡󰁳 󰁰󰁯󰁳󰁳󰁩󰁢󰁬󰁥 (A󰁬󰀭Q󰁡󰁲󰁡󰁤󰁡󰁷󰁩, 1994). A󰁬󰁳󰁯, 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁢󰁥󰁬󰁩󰁥󰁶󰁥 󰁴󰁨󰁡󰁴 󰁲󰁥󰁷󰁡󰁲󰁤 󰁩󰁮 󰁴󰁨󰁥 󰁮󰁥󰁸󰁴 󰁬󰁩󰁦󰁥 󰁩󰁳 󰁭󰁯󰁲󰁥 󰁩󰁭󰁰󰁯󰁲󰁴󰁡󰁮󰁴 󰁴󰁨󰁡󰁮 󰁴󰁨󰁥 󰁲󰁥󰁷󰁡󰁲󰁤 󰁩󰁮 󰁴󰁨󰁩󰁳 󰁬󰁩󰁦󰁥 󰁳󰁵󰁣󰁨 󰁡󰁳 󰁦󰁥󰁥󰁳 󰁯󰁲 󰁳󰁡󰁬󰁡󰁲󰁹. 󰁔󰁨󰁵󰁳, 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁡󰁲󰁥 󰁥󰁸󰁰󰁥󰁣󰁴󰁥󰁤 󰁴󰁯 󰁣󰁡󰁲󰁲󰁹 󰁯󰁵󰁴 󰁴󰁨󰁥󰁩󰁲 󰁷󰁯󰁲󰁫 󰁡󰁳 󰁢󰁥󰁳󰁴 󰁡󰁳 󰁰󰁯󰁳󰁳󰁩󰁢󰁬󰁥 󰁮󰁯󰁴 󰁦󰁯󰁲 󰁴󰁨󰁥 󰁳󰁡󰁫󰁥 󰁯󰁦 󰁳󰁡󰁬󰁡󰁲󰁹 󰁯󰁲 󰁦󰁥󰁥󰁳 󰁯󰁮󰁬󰁹. H󰁯󰁷󰁥󰁶󰁥󰁲, 󰁴󰁨󰁡󰁴 󰁤󰁯󰁥󰁳 󰁮󰁯󰁴 󰁭󰁥󰁡󰁮 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁳󰁨󰁯󰁵󰁬󰁤 󰁢󰁥 󰁰󰁡󰁩󰁤 󰁬󰁯󰁷󰁥󰁲 󰁴󰁨󰁡󰁮 󰁷󰁨󰁡󰁴 󰁴󰁨󰁥󰁹 󰁤󰁥󰁳󰁥󰁲󰁶󰁥. J󰁵󰁳󰁴󰁩󰁣󰁥 󰁭󰁵󰁳󰁴 󰁢󰁥 󰁥󰁸󰁥󰁲󰁣󰁩󰁳󰁥󰁤 󰁩󰁮 󰁤󰁥󰁴󰁥󰁲󰁭󰁩󰁮󰁩󰁮󰁧 󰁦󰁥󰁥󰁳 󰁡󰁮󰁤 󰁲󰁵󰁬󰁥󰁳 (M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2005). I󰁮 󰁯󰁴󰁨󰁥󰁲 󰁷󰁯󰁲󰁤󰁳, M󰁵󰁳󰁬󰁩󰁭 󰁭󰁵󰁳󰁴 󰁥󰁭󰁵󰁬󰁡󰁴󰁥 󰁴󰁨󰁥 󰁰󰁲󰁯󰁰󰁨󰁥󰁴 M󰁵󰁨󰁡󰁭󰁭󰁡󰁤󲀙󰁳 󰁷󰁡󰁹 󰁯󰁦 󰁬󰁩󰁦󰁥 󰁩󰁮 󰁡󰁬󰁬 󰁡󰁳󰁰󰁥󰁣󰁴󰁳 󰁢󰁥 󰁴󰁨󰁥󰁹 󰁥󰁣󰁯󰁮󰁯󰁭󰁩󰁣󰁡󰁬, 󰁰󰁯󰁬󰁩󰁴󰁩󰁣󰁡󰁬, 󰁯󰁲 󰁳󰁯󰁣󰁩󰁡󰁬. A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴) 󰁨󰁡󰁳 󰁰󰁲󰁯󰁭󰁩󰁳󰁥󰁤 󰁴󰁨󰁯󰁳󰁥 󰁷󰁨󰁯 󰁭󰁡󰁫󰁥 󰁰󰁥󰁲󰁦󰁥󰁣󰁴 󰁴󰁨󰁥󰁩󰁲 󰁬󰁩󰁦󰁥 󰁷󰁩󰁴󰁨 󰁲󰁥󰁷󰁡󰁲󰁤 󰁩󰁮 󰁨󰁥󰁲󰁥󰁡󰁦󰁴󰁥󰁲 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 16:30, 10:26). A󰁬󰁳󰁯, 󰁴󰁨󰁥 󰁰󰁲󰁯󰁰󰁨󰁥󰁴 M󰁵󰁨󰁡󰁭󰁭󰁡󰁤 󰁲󰁥󰁰󰁯󰁲󰁴󰁥󰁤 󰁴󰁨󰁡󰁴: 󲀜󰁷󰁨󰁥󰁮 󰁡󰁮󰁹 󰁯󰁦 󰁹󰁯󰁵 󰁰󰁥󰁲󰁦󰁯󰁲󰁭 󰁡 󰁷󰁯󰁲󰁫: A󰁬󰁬󰁡󰁨 󰁷󰁡󰁮󰁴󰁳 󰁨󰁩󰁭 󰁴󰁯 󰁤󰁯 󰁩󰁴 󰁰󰁥󰁲󰁦󰁥󰁣󰁴󰁬󰁹󲀝 (M󰁯󰁨󰁡󰁭󰁭󰁥󰁤, 2005). 󰁆󰁯󰁬󰁬󰁯󰁷󰁩󰁮󰁧 󰁴󰁨󰁥 󰁬󰁩󰁭󰁩󰁴󰁳 󰁯󰁦 󰁳󰁣󰁯󰁰󰁥 󰁡󰁮󰁤 󰁮󰁡󰁴󰁵󰁲󰁥 󰁯󰁦 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳  󰁭󰁥󰁡󰁮󰁳 󰁴󰁨󰁡󰁴 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁩󰁮 󰁰󰁵󰁢󰁬󰁩󰁣 󰁰󰁲󰁡󰁣󰁴󰁩󰁣󰁥 󰁳󰁨󰁯󰁵󰁬󰁤 󰁯󰁢󰁳󰁥󰁲󰁶󰁥 󰁴󰁨󰁥 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳 󰁯󰁦 󰁴󰁨󰁥 󰁣󰁯󰁤󰁥 󰁯󰁦 󰁰󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁣󰁯󰁮󰁤󰁵󰁣󰁴 󰁩󰁮 󰁤󰁥󰁴󰁥󰁲󰁭󰁩󰁮󰁩󰁮󰁧 󰁴󰁨󰁥 󰁳󰁣󰁯󰁰󰁥 󰁡󰁮󰁤 󰁮󰁡󰁴󰁵󰁲󰁥 󰁯󰁦 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳 󰁴󰁯 󰁢󰁥 󰁰󰁲󰁯󰁶󰁩󰁤󰁥󰁤 (AICPA, 2009). I󰁮 I󰁳󰁬󰁡󰁭, 󰁴󰁨󰁥 󰁧󰁯󰁶󰁥󰁲󰁮󰁭󰁥󰁮󰁴 󰁡󰁮󰁤 󰁴󰁨󰁥 󰁥󰁸󰁰󰁥󰁲󰁴󰁳 󰁡󰁲󰁥 󰁴󰁨󰁥 󰁴󰁷󰁯 󰁧󰁲󰁯󰁵󰁰󰁳 󰁴󰁨󰁡󰁴 󰁡󰁲󰁥 󰁬󰁥󰁧󰁩󰁴󰁩󰁭󰁡󰁴󰁥 󰁩󰁮 󰁩󰁤󰁥󰁮󰁴󰁩󰁦󰁹󰁩󰁮󰁧 󰁴󰁨󰁥 󰁳󰁣󰁯󰁰󰁥 󰁡󰁮󰁤 󰁮󰁡󰁴󰁵󰁲󰁥 󰁯󰁦 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳. 󰁗󰁩󰁴󰁨 󰁲󰁥󰁧󰁡󰁲󰁤 󰁴󰁯 󰁴󰁨󰁥 󰁦󰁩󰁲󰁳󰁴 󰁧󰁲󰁯󰁵󰁰, A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴) 󰁨󰁡󰁳 󰁯󰁲󰁤󰁥󰁲󰁥󰁤 M󰁵󰁳󰁬󰁩󰁭󰁳 󰁴󰁯 󰁯󰁢󰁥󰁹 󰁴󰁨󰁥󰁩󰁲 󰁬󰁥󰁡󰁤󰁥󰁲󰁳. B󰁥󰁳󰁩󰁤󰁥󰁳 A󰁬󰁬󰁡󰁨 󰁡󰁮󰁤 󰁨󰁩󰁳 󰁰󰁲󰁯󰁰󰁨󰁥󰁴 M󰁵󰁨󰁡󰁭󰁭󰁡󰁤. 󰁔󰁨󰁥 Q󰁵󰁲󰁡󰁮 (4:59) 󰁳󰁡󰁩󰁤: 󲀜󰁹󰁯󰁵 󰁷󰁨󰁯 󰁢󰁥󰁬󰁩󰁥󰁶󰁥: O󰁢󰁥󰁹 A󰁬󰁬󰁡󰁨, 󰁡󰁮󰁤 󰁯󰁢󰁥󰁹 󰁴󰁨󰁥 󰁭󰁥󰁳󰁳󰁥󰁮󰁧󰁥󰁲, 󰁡󰁮󰁤 󰁴󰁨󰁯󰁳󰁥 󰁣󰁨󰁡󰁲󰁧󰁥󰁤 󰁷󰁩󰁴󰁨 󰁡󰁵󰁴󰁨󰁯󰁲󰁩󰁴󰁹 󰁡󰁭󰁯󰁮󰁧 󰁹󰁯󰁵󲀝. H󰁯󰁷󰁥󰁶󰁥󰁲, 󰁴󰁯 󰁯󰁢󰁴󰁡󰁩󰁮 󰁯󰁢󰁥󰁤󰁩󰁥󰁮󰁣󰁥, 󰁴󰁨󰁥 󰁧󰁯󰁶󰁥󰁲󰁮󰁭󰁥󰁮󰁴 󰁳󰁨󰁯󰁵󰁬󰁤 󰁰󰁲󰁡󰁣󰁴󰁩󰁣󰁥 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳 󰁴󰁨󰁲󰁯󰁵󰁧󰁨󰁯󰁵󰁴 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 4:59). I󰁮 󰁲󰁥󰁧󰁡󰁲󰁤 󰁴󰁯 󰁴󰁨󰁥 󰁳󰁥󰁣󰁯󰁮󰁤 󰁧󰁲󰁯󰁵󰁰, 󰁩.󰁥. 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁩󰁮󰁧 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰁴󰁩󰁯󰁮, A󰁬󰁬󰁡󰁨 (󰁳.󰁷.󰁴) 󰁳󰁡󰁩󰁤 󰁴󰁨󰁡󰁴 M󰁵󰁳󰁬󰁩󰁭󰁳 󰁣󰁯󰁮󰁳󰁵󰁬󰁴 󰁴󰁨󰁥 󰁥󰁸󰁰󰁥󰁲󰁴󰁳 󰁷󰁨󰁯 󰁨󰁡󰁶󰁥 󰁫󰁮󰁯󰁷󰁬󰁥󰁤󰁧󰁥 󰁡󰁢󰁯󰁵󰁴 󰁴󰁨󰁥 󰁴󰁨󰁩󰁮󰁧 󰁴󰁨󰁡󰁴 󰁴󰁨󰁥󰁹 󰁤󰁯 󰁮󰁯󰁴 󰁫󰁮󰁯󰁷 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 21:7). I󰁮 󰁧󰁥󰁮󰁥󰁲󰁡󰁬, I󰁳󰁬󰁡󰁭 󰁡󰁧󰁲󰁥󰁥󰁳 󰁷󰁩󰁴󰁨 󰁴󰁨󰁩󰁳 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥, 󰁩.󰁥. 󰁳󰁣󰁯󰁰󰁥 󰁡󰁮󰁤 󰁮󰁡󰁴󰁵󰁲󰁥 󰁯󰁦 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳, 󰁥󰁸󰁣󰁥󰁰󰁴 󰁴󰁨󰁡󰁴 󰁴󰁨󰁥 󰁡󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 󰁭󰁵󰁳󰁴 󰁲󰁥󰁪󰁥󰁣󰁴 󰁡󰁮󰁹 󰁷󰁯󰁲󰁫 󰁩󰁦 󰁩󰁴 󰁩󰁳 󰁡󰁧󰁡󰁩󰁮󰁳󰁴 I󰁳󰁬󰁡󰁭󰁩󰁣 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁬󰁥󰁳 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 5:47). 󰁔󰁨󰁥 󰁳󰁣󰁯󰁰󰁥 󰁡󰁮󰁤 󰁮󰁡󰁴󰁵󰁲󰁥 󰁯󰁦 󰁳󰁥󰁲󰁶󰁩󰁣󰁥󰁳 󰁭󰁵󰁳󰁴 󰁢󰁥 󰁷󰁩󰁴󰁨󰁩󰁮 󰁴󰁨󰁥 󰁡󰁣󰁣󰁥󰁰󰁴󰁡󰁢󰁬󰁥 󰁬󰁩󰁭󰁩󰁴󰁳 󰁯󰁦 I󰁳󰁬󰁡󰁭 (󰁡󰁬󰀭Q󰁵󰁲󰁡󰁮, 5:44/45).
Related Search
Similar documents
View more...
We Need Your Support
Thank you for visiting our website and your interest in our free products and services. We are nonprofit website to share and download documents. To the running of this website, we need your help to support us.

Thanks to everyone for your continued support.

No, Thanks