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خزينة…",false,"summary",[],[381,393,405],{"id":382,"name":383,"name_2":304,"slug":384,"schedule_slug":385,"start_date":386,"end_date":387,"days":288,"hours":289,"city_id":388,"city_name":389,"price":390,"country_name":391,"program_level":318,"program_type":317,"short_details":392,"featured":250,"upcoming":250,"relevance_score":250},595901,"تدقيق الحسابات ومراجعتها وفق المعايير الدولية","تدقيق-الحسابات-ومراجعتها-وفق-المعايير-الدولية","تدقيق-الحسابات-ومراجعتها-وفق-المعايير-الدولية-في-فيينا","2026-10-25","2026-10-29",6,"فيينا",5100,"النمسا","\u003Cp>لا تزيد قيمة تقرير المراجعة على قيمة الأدلة التي يقوم عليها. وحين تُخطط المراجعة كقائمة إجراءات ثابتة بدل أن تنطلق من تقييم المخاطر، تمر الأخطاء الجوهرية والغش دون اكتشاف. يقدم هذا البرنامج منهجاً عملياً للمراجعة المبنية على المخاطر، من فهم المنشأة وتقييم الرقابة الداخلية إلى جمع الأدلة وصياغة التقرير، وفق المعايير الدولية 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