{"id":2368,"date":"2026-10-20T13:08:09","date_gmt":"2026-10-20T11:08:09","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2368"},"modified":"2026-10-27T17:43:43","modified_gmt":"2026-10-27T16:43:43","slug":"%d9%85%d9%86-%d9%86%d8%ad%d9%86","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ar\/%d9%85%d9%86-%d9%86%d8%ad%d9%86\/","title":{"rendered":"\u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2368\" class=\"elementor elementor-2368 elementor-19\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8ac079 e-con-full ca-sec ca-hero e-flex e-con e-parent\" data-id=\"f8ac079\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d76107d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"d76107d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-76d97d9 e-con-full ca-split e-flex e-con e-parent\" data-id=\"76d97d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e6e5d4e e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"e6e5d4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b6660 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"e6b6660\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ar\/\">\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/a> &nbsp;\/&nbsp; \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e54cce ca-h1 elementor-widget elementor-widget-heading\" data-id=\"1e54cce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"soft\">\u0634\u0631\u0643\u0629<\/span> <br><span class=\"r\">\u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a<\/span> \u0644\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-182001a ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"182001a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Controlaudit Auditores Certificados \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (ROAC)\u060c \u062a\u0639\u0645\u0644 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627. \u0648\u0646\u062c\u0645\u0639 \u0628\u064a\u0646 \u062e\u0628\u0631\u0629 \u0634\u0631\u0643\u0627\u0626\u0646\u0627\u060c \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0639\u0644\u0649 30 \u0639\u0627\u0645\u064b\u0627\u060c \u0648\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0642\u0631\u064a\u0628 \u0648\u0627\u0644\u0645\u0628\u0627\u0634\u0631.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a24b78 elementor-widget elementor-widget-html\" data-id=\"2a24b78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>ROAC - \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/span><span>\u0645\u062f\u0642\u0642\u0648 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0648\u0646 \u0644\u062f\u0649 ICAC<\/span><span>\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0645\u0646\u0638\u0645\u0627\u062a \u0645\u0647\u0646\u064a\u0629<\/span><span>\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0648\u0646 \u062e\u0628\u0631\u0627\u0621 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a14151c e-con-full ca-photo e-flex e-con e-parent\" data-id=\"a14151c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-972df15 elementor-widget elementor-widget-html\" data-id=\"972df15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<img fetchpriority=\"high\" src=\"\/wp-content\/uploads\/2026\/10\/firma-sala-reuniones.jpg\" width=\"1200\" height=\"1040\" alt=\"\u0637\u0627\u0648\u0644\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0641\u064a \u0645\u0633\u0627\u062d\u0629 \u0645\u0643\u062a\u0628\u064a\u0629 \u0645\u0634\u0631\u0642\u0629\" fetchpriority=\"high\" loading=\"eager\" decoding=\"async\">\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-208411d e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"208411d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bb540b1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bb540b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cce466e e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"cce466e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6457c8 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"c6457c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u063a\u0627\u064a\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bc0770 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"7bc0770\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 <span class=\"r\">\u0628\u062b\u0642\u0629<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ee4c63 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"0ee4c63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ae085e4 e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ae085e4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-959b75b elementor-widget elementor-widget-html\" data-id=\"959b75b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20b7906 ca-h3 elementor-widget elementor-widget-heading\" data-id=\"20b7906\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0631\u0633\u0627\u0644\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1533b50 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"1533b50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0628\u0623\u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a\u060c \u0645\u0639 \u062a\u062d\u0642\u064a\u0642 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0644\u0639\u0645\u0644\u0627\u0626\u0646\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u0647\u062c \u0645\u0647\u0646\u064a \u064a\u0631\u0627\u0639\u064a \u062e\u0635\u0648\u0635\u064a\u0629 \u0643\u0644 \u0639\u0645\u064a\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bcef820 e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bcef820\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f35bc elementor-widget elementor-widget-html\" data-id=\"d7f35bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M2 12s4-7 10-7 10 7 10 7-4 7-10 7S2 12 2 12z\"\/><circle cx=\"12\" cy=\"12\" r=\"3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-800ebdd ca-h3 elementor-widget elementor-widget-heading\" data-id=\"800ebdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0631\u0624\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a19ac1 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"0a19ac1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0623\u0646 \u0646\u0643\u0648\u0646 \u0634\u0631\u0643\u0629 \u0645\u0631\u062c\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a\u060c \u0645\u0639\u0631\u0648\u0641\u0629 \u0628\u062a\u0645\u064a\u0632\u0647\u0627 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u062f\u0642\u062a\u0647\u0627 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u062a\u062c\u0627\u0647 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\t\t\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-9c32c6f e-con-full ca-grid3 ca-mt40 e-flex e-con e-parent\" data-id=\"9c32c6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5e8b168 e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5e8b168\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6021e7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e6021e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062a\u0645\u064a\u0632 \u0627\u0644\u0645\u0647\u0646\u064a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23612e9 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"23612e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0623\u0642\u0635\u0649 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u062e\u062f\u0645\u0627\u062a\u0646\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b53fbc e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6b53fbc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a588d9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1a588d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0646\u0632\u0627\u0647\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c3a1c3 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"0c3a1c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0639\u0645\u0627\u0644\u0646\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1ff6be e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"a1ff6be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c745bf6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"c745bf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-811354f ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"811354f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0641\u0627\u0646\u064d \u062a\u0627\u0645 \u0641\u064a \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0639\u0645\u0644\u0627\u0626\u0646\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f52d0bf e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"f52d0bf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9913438 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9913438\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-843f8d3 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"843f8d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u062d\u062f\u064a\u062b \u0645\u0633\u062a\u0645\u0631 \u0648\u062a\u0637\u0628\u064a\u0642 \u0644\u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15be40d e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"15be40d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05c656f ca-card-t elementor-widget elementor-widget-heading\" data-id=\"05c656f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0642\u0631\u0628<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce0376 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4ce0376\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0639\u0627\u0645\u0644 \u0634\u062e\u0635\u064a \u0648\u0646\u0647\u062c \u0645\u0643\u064a\u064e\u0651\u0641 \u0648\u0641\u0642 \u0643\u0644 \u0639\u0645\u064a\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-997a68d e-con-full ca-lcard animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997a68d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1b3a9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8d1b3a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0633\u0631\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1050589 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"1050589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062d\u0645\u0627\u064a\u0629 \u062a\u0627\u0645\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0633\u0629 \u0644\u0639\u0645\u0644\u0627\u0626\u0646\u0627.<\/p>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf93178 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"cf93178\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-79bef31 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"79bef31\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-aa5e103 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"aa5e103\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf0b1f ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"6cf0b1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-113a09f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"113a09f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062c\u0648\u062f\u0629 \u0648<span class=\"r\">\u0627\u0644\u0625\u0634\u0631\u0627\u0641<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af2b73b ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"af2b73b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u0627 \u062a\u0643\u0648\u0646 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0642\u064a\u0645\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0646 \u064a\u0648\u0642\u0651\u0639\u0647 \u0645\u0633\u062a\u0642\u0644\u064b\u0627 \u0648\u064a\u0639\u0645\u0644 \u0628\u0645\u0646\u0647\u062c\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642. \u0648\u0647\u0630\u0647 \u0647\u064a \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (ROAC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dfefdec e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"dfefdec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b73cf19 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b73cf19\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf6003 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"4cf6003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0645\u0633\u062c\u0644\u0648\u0646 \u0641\u064a ROAC<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65daa9b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"65daa9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0634\u0631\u0643\u0629 \u2066Controlaudit Auditores Certificados, S.L.\u2069 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (ICAC) \u0628\u0631\u0642\u0645 S1604. \u0648\u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0630\u0644\u0643 \u0641\u064a <a href=\"https:\/\/www.icac.gob.es\/\" target=\"_blank\" rel=\"noopener\">\u0645\u062d\u0631\u0643 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u062e\u0627\u0635 \u0628\u0640 ICAC<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df371f0 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"df371f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2369fd0 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"2369fd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062e\u0627\u0636\u0639\u0648\u0646 \u0644\u0625\u0634\u0631\u0627\u0641 ICAC<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a88a5d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"0a88a5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0643\u0634\u0623\u0646 \u0623\u064a \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0646\u062e\u0636\u0639 \u0644\u0644\u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u0639\u0627\u0645 \u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (ICAC)\u060c \u0627\u0644\u0630\u064a \u064a\u0633\u0647\u0631 \u0639\u0644\u0649 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0641\u0646\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39665de e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"39665de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d6a2bb ca-card-t elementor-widget elementor-widget-heading\" data-id=\"4d6a2bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0641\u064a \u0643\u0644 \u0645\u0647\u0645\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-835d638 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"835d638\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0642\u0628\u0644 \u0642\u0628\u0648\u0644 \u0623\u064a \u0639\u0645\u0644\u060c \u0646\u062d\u0644\u0644 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u0639\u0627\u0631\u0636 \u0648\u0639\u062f\u0645 \u0627\u0644\u062c\u0648\u0627\u0632 \u0648\u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u0633 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u0646\u0638\u0645\u0647\u0627 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0631\u0642\u0645 22\/2015 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/a>. \u0648\u0625\u0630\u0627 \u0648\u064f\u062c\u062f \u062a\u0639\u0627\u0631\u0636\u060c \u0641\u0625\u0646\u0646\u0627 \u0644\u0627 \u0646\u0642\u0628\u0644 \u0627\u0644\u0645\u0647\u0645\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0fcd14 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b0fcd14\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3253f87 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"3253f87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0633\u0631\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18721ae ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"18721ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0651\u0645\u0648\u0646\u0647\u0627 \u0625\u0644\u064a\u0646\u0627 \u0645\u062d\u0645\u064a\u0629 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0633\u0631\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636 \u0639\u0644\u0649 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u0627\u0644\u0645\u0627\u062f\u0629 31 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 22\/2015) \u0648\u0628\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1774551 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1774551\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bd996c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"2bd996c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c61019d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c61019d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u0639\u0645\u0644 \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u062f\u0627\u062e\u0644\u064a \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629\u060c \u0645\u0639 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u062a\u062f\u0631\u064a\u0628 \u0645\u0633\u062a\u0645\u0631 \u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bcb797d e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bcb797d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6a5f6a ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f6a5f6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u062d\u0627\u0636\u0631\u0648\u0646 \u0641\u064a \u0643\u0644 \u0645\u0647\u0645\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcdbeda ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"dcdbeda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u064a\u0634\u0627\u0631\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0641\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637\u060c \u0648\u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0644\u0643\u0644 \u062a\u0642\u0631\u064a\u0631.<\/p>\t\t\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-7a390cd e-con-full ca-mt40 e-flex e-con e-parent\" data-id=\"7a390cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-793bebd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"793bebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u062a\u0642\u0631\u064a\u0631-\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\/\">\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\">\u0639\u0631\u0636 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-61d4bea e-con-full ca-sec e-flex e-con e-parent\" data-id=\"61d4bea\" data-element_type=\"container\" data-e-type=\"container\" id=\"equipo\">\n\t\t<div class=\"elementor-element elementor-element-cb44da2 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"cb44da2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ef2b855 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"ef2b855\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e361b3f ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"e361b3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0641\u0631\u064a\u0642<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d55578a ca-h2 elementor-widget elementor-widget-heading\" data-id=\"d55578a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u0648\u0642\u0651\u0639\u0648\u0646 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635 \u0628\u0643\u0645<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eba8e3d e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"eba8e3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fc48e32 e-con-full ca-card ca-person animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fc48e32\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c54057d elementor-widget elementor-widget-html\" data-id=\"c54057d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-person-top\"><span class=\"ca-mono\">JP<\/span><\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a05e672 e-con-full e-flex e-con e-parent\" data-id=\"a05e672\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-153196d elementor-widget elementor-widget-html\" data-id=\"153196d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-role\">\u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u062f\u064a\u0631 \u00b7 \u0631\u0642\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a ROAC: 13366<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-456bb71 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"456bb71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Jose Pascual Poveda Maestre<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-970b02c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"970b02c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0625\u062c\u0627\u0632\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0625\u062c\u0627\u0632\u0629 \u0641\u064a \u0627\u0644\u062d\u0642\u0648\u0642. \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a. \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u064a \u0634\u0624\u0648\u0646 \u0627\u0644\u0625\u0641\u0644\u0627\u0633. \u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0628\u0631\u0629 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 30 \u0639\u0627\u0645\u064b\u0627 \u0641\u064a \u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0637\u0646\u064a\u0629 \u0648\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0623\u0646\u062c\u0632 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0645\u0634\u0627\u0631\u064a\u0639 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645\u060c \u0648\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 (due diligence)\u060c \u0648\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0625\u062f\u0631\u0627\u062c \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629\u060c \u0648\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0633\u0648\u0642.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57f35c6 elementor-widget elementor-widget-html\" data-id=\"57f35c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/span><span>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/span><span>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 (Due diligence)<\/span><\/div>\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-4365192 e-con-full ca-card ca-person animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4365192\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05c4033 elementor-widget elementor-widget-html\" data-id=\"05c4033\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-person-top\"><span class=\"ca-mono\">JA<\/span><\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed66169 e-con-full e-flex e-con e-parent\" data-id=\"ed66169\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d922ca elementor-widget elementor-widget-html\" data-id=\"3d922ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-role\">\u0634\u0631\u064a\u0643 \u00b7 \u0631\u0642\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a ROAC: 12609<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c69482 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1c69482\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Jose Antonio Valiente Velasco<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9adbbb ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"e9adbbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0625\u062c\u0627\u0632\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a. \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0625\u0646\u0634\u0627\u0621 \u0648\u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a. \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u062e\u0628\u064a\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0645\u062a\u062e\u0635\u0635 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629. \u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0628\u0631\u0629 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 30 \u0639\u0627\u0645\u064b\u0627 \u0641\u064a \u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0637\u0646\u064a\u0629 \u0648\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0623\u0646\u062c\u0632 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 (due diligence) \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0628\u0644 \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0625\u062f\u0631\u0627\u062c \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25333db elementor-widget elementor-widget-html\" data-id=\"25333db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 (Due diligence)<\/span><span>\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/span><span>\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/span><\/div>\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-5a491f0 e-con-full ca-card ca-person animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5a491f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-385c0d5 elementor-widget elementor-widget-html\" data-id=\"385c0d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-person-top\"><span class=\"ca-mono\">MA<\/span><\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c52eb0d e-con-full e-flex e-con e-parent\" data-id=\"c52eb0d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-428ac0a elementor-widget elementor-widget-html\" data-id=\"428ac0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-role\">\u0645\u062f\u064a\u0631<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab982ab ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ab982ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Miguel Angel Cabral Saldias<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f454b5d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f454b5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0645\u062f\u064a\u0631 \u0648\u0631\u0626\u064a\u0633 \u0641\u0631\u064a\u0642 \u0641\u064a \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635. \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (ICJCE). \u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0628\u0631\u0629 \u062b\u0645\u0627\u0646\u064a \u0633\u0646\u0648\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0641\u064a \u0628\u0631\u0627\u0645\u062c \u062f\u0639\u0645 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58b0dbb elementor-widget elementor-widget-html\" data-id=\"58b0dbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635<\/span><span>\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>\u0628\u0631\u0627\u0645\u062c \u062f\u0639\u0645 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a<\/span><\/div>\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<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8c4e5d e-con-full ca-cta e-flex e-con e-parent\" data-id=\"f8c4e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b72b324 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b72b324\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cff3f2b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"cff3f2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0647\u0644 \u0646\u0639\u0645\u0644 \u0645\u0639\u064b\u0627\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30e9303 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"30e9303\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0623\u062e\u0628\u0631\u0648\u0646\u0627 \u0628\u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u064a\u0647 \u0645\u0646\u0634\u0623\u062a\u0643\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6eb1725 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"6eb1725\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88e2dc5 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"88e2dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\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\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3c3222 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"a3c3222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\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\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u062a\u0639\u0631\u0651\u0641\u0648\u0627 \u0639\u0644\u0649 Controlaudit Auditores Certificados\u060c \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604: \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0627\u0644\u0641\u0631\u064a\u0642 \u0648\u0627\u0644\u0642\u064a\u0645 \u0648\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.<\/p>\n","protected":false},"author":1,"featured_media":791,"parent":0,"menu_order":20,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-2368","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629: \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a | Controlaudit<\/title>\n<meta name=\"description\" content=\"\u062a\u0639\u0631\u0651\u0641\u0648\u0627 \u0639\u0644\u0649 Controlaudit Auditores Certificados\u060c \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604: \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0627\u0644\u0641\u0631\u064a\u0642 \u0648\u0627\u0644\u0642\u064a\u0645 \u0648\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ar\/%d9%85%d9%86-%d9%86%d8%ad%d9%86\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"\u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629: \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u062a\u0639\u0631\u0651\u0641\u0648\u0627 \u0639\u0644\u0649 Controlaudit Auditores Certificados\u060c \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604: \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0627\u0644\u0641\u0631\u064a\u0642 \u0648\u0627\u0644\u0642\u064a\u0645 \u0648\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ar\/%d9%85%d9%86-%d9%86%d8%ad%d9%86\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T16:43:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/firma-sala-reuniones.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1040\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d9%85%d9%86-%d9%86%d8%ad%d9%86\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d9%85%d9%86-%d9%86%d8%ad%d9%86\\\/\",\"name\":\"\u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629: \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d9%85%d9%86-%d9%86%d8%ad%d9%86\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d9%85%d9%86-%d9%86%d8%ad%d9%86\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/firma-sala-reuniones.jpg\",\"datePublished\":\"2026-10-20T11:08:09+00:00\",\"dateModified\":\"2026-10-27T16:43:43+00:00\",\"description\":\"\u062a\u0639\u0631\u0651\u0641\u0648\u0627 \u0639\u0644\u0649 Controlaudit Auditores Certificados\u060c \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604: \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0627\u0644\u0641\u0631\u064a\u0642 \u0648\u0627\u0644\u0642\u064a\u0645 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