{"id":2382,"date":"2026-10-20T13:08:09","date_gmt":"2026-10-20T11:08:09","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2382"},"modified":"2026-10-27T17:49:37","modified_gmt":"2026-10-27T16:49:37","slug":"%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/","title":{"rendered":"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2382\" class=\"elementor elementor-2382 elementor-28\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ad81d e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"53ad81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00985f0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"00985f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0929a4c e-con-full ca-split e-flex e-con e-parent\" data-id=\"0929a4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-94ba02d e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"94ba02d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcea45 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2bcea45\" 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; <a href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/a> &nbsp;\/&nbsp; \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b13705 elementor-widget elementor-widget-html\" data-id=\"9b13705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3689261 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"3689261\" 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\">\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdd8cd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ecdd8cd\" 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\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0634\u062a\u0631\u0637\u0647\u0627 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0627\u0644\u0641\u062d\u0648\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627\u060c \u062a\u064f\u0635\u062f\u0631\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<div class=\"elementor-element elementor-element-913092e e-con-full ca-btns e-flex e-con e-parent\" data-id=\"913092e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3b8a3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"ab3b8a3\" 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-af99cf5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"af99cf5\" 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 class=\"elementor-element elementor-element-e87fc85 elementor-widget elementor-widget-html\" data-id=\"e87fc85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u0627\u0644\u0645\u062c\u0627\u0644<\/small><b>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/b><\/div><div><small>\u0627\u0644\u0646\u0637\u0627\u0642<\/small><b>\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/b><\/div><div><small>\u0627\u0644\u0625\u0637\u0627\u0631<\/small><b>LSC \u00b7 RDL 5\/2023<\/b><\/div><div><small>\u0627\u0644\u0634\u0631\u0643\u0629<\/small><b>ROAC \u0631\u0642\u0645 S1604<\/b><\/div><\/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<div class=\"elementor-element elementor-element-b5f0d74 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b5f0d74\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-b08d96d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b08d96d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-277d481 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"277d481\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-86c2f3f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"86c2f3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761b711 elementor-widget elementor-widget-html\" data-id=\"761b711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\"><p>\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629<\/p><ul><li><a href=\"#que-es\">\u0645\u0627 \u0647\u0648<\/a><\/li><li><a href=\"#para-quien\">\u0644\u0645\u0646<\/a><\/li><li><a href=\"#marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#incluye\">\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644\u0647<\/a><\/li><li><a href=\"#como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/a><\/li><li><a href=\"#documentacion\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a<\/a><\/li><li><a href=\"#preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><\/li><li><a href=\"#base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#articulos\">\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-837dd25 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"837dd25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6abc3d9 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6abc3d9\" 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-ae8f571 elementor-widget elementor-widget-html\" data-id=\"ae8f571\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u0628\u0627\u062e\u062a\u0635\u0627\u0631<\/b>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0623\u0639\u0645\u0627\u0644 \u064a\u0624\u062f\u064a\u0647\u0627 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629. \u0641\u0628\u0639\u0636\u0647\u0627 \u064a\u0634\u062a\u0631\u0637\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0633\u0628\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 (\u0627\u0644\u0645\u0627\u062f\u0629 323 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c LSC) \u0623\u0648 \u0634\u0647\u0627\u062f\u0629 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u062a\u064a \u062a\u064f\u062c\u0631\u0649 \u0645\u0642\u0627\u0635\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 301.3 \u0645\u0646 LSC). \u0648\u0628\u0639\u0636\u0647\u0627 \u0627\u0644\u0622\u062e\u0631 \u064a\u064f\u0643\u0644\u064e\u0651\u0641 \u0628\u0647 \u0637\u0648\u0639\u064b\u0627\u060c \u0645\u062b\u0644 \u0627\u0644\u0641\u062d\u0648\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 (ISRE 2400) \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 (ISRS 4400). \u0648\u0647\u0630\u0647 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0644\u064a\u0633\u062a \u062a\u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0643\u0630\u0644\u0643 (\u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c RLAC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7b4f3 elementor-widget elementor-widget-html\" data-id=\"ad7b4f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>\u0631\u0627\u062c\u0639\u0647 \u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit \u00b7 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604 \u00b7 \u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b: 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c6de74 elementor-widget elementor-widget-html\" data-id=\"1c6de74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><p>\u0646\u0642\u062f\u0651\u0645 <strong>\u062a\u0642\u0627\u0631\u064a\u0631 \u062e\u0627\u0635\u0629 \u0648\u062e\u062f\u0645\u0627\u062a \u062a\u0623\u0643\u064a\u062f<\/strong> \u0636\u0645\u0646 \u062b\u0644\u0627\u062b \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629.<\/p><ul><li><strong>\u062a\u0642\u0627\u0631\u064a\u0631 \u064a\u0634\u062a\u0631\u0637\u0647\u0627 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/strong> \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0641\u064a \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629: \u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0639\u064a\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u0648\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645.<\/li><li><strong>\u0645\u0647\u0627\u0645 \u0627\u0644\u0641\u062d\u0635 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627<\/strong>\u060c \u0627\u0644\u0645\u0646\u0641\u064e\u0651\u0630\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IAASB).<\/li><li><strong>\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0643\u0645\u0651\u0644\u0629 \u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/strong> \u062a\u0637\u0644\u0628\u0647\u0627 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/li><\/ul><p>\u0648\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0641\u064a \u0643\u0644 \u0639\u0645\u0644:<\/p><ul><li>\u0641\u064a <strong>\u062a\u062f\u0642\u064a\u0642<\/strong> \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0639\u0645\u0648\u0645\u064a\u0629 \u0623\u0648 \u0642\u0627\u0626\u0645\u0629 \u0645\u062d\u062f\u062f\u0629\u060c \u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u062a\u0623\u0643\u064a\u062f\u064b\u0627 \u0645\u0639\u0642\u0648\u0644\u064b\u0627 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0627\u062f\u0629 4.2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c LAC<\/a>).<\/li><li>\u0641\u064a <strong>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f<\/strong> \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0645\u062d\u062f\u0648\u062f\u064b\u0627\u060c \u0648\u064a\u064f\u0639\u0628\u064e\u0651\u0631 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c \u0628\u0635\u064a\u063a\u0629 \u0633\u0644\u0628\u064a\u0629: \u00ab\u0644\u0645 \u064a\u0631\u062f \u0625\u0644\u0649 \u0639\u0644\u0645\u0646\u0627\u2026\u00bb.<\/li><li>\u0641\u064a <strong>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627<\/strong> \u0644\u0627 \u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0623\u064a \u062a\u0623\u0643\u064a\u062f: \u0628\u0644 \u064a\u0637\u0628\u0651\u0642 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0648\u064a\u0635\u0641 \u0627\u0644\u0646\u062a\u0627\u0626\u062c\u060c \u0648\u064a\u0633\u062a\u062e\u0644\u0635 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a\u0647 \u0628\u0646\u0641\u0633\u0647.<\/li><\/ul><p>\u0648\u062a\u062d\u0638\u0631 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0627\u062f\u0629 2.5 \u0645\u0646 RLAC<\/a> \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0646 \u0627\u0644\u0623\u062e\u064a\u0631\u064a\u0646 \u0639\u0644\u0649 \u0623\u0646\u0647\u0645\u0627 \u062a\u0642\u0631\u064a\u0631\u0627 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8476791 elementor-widget elementor-widget-html\" data-id=\"8476791\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u0644\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><ul class=\"ca-checks\"><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627 \u0628\u0645\u0642\u0627\u0635\u0629 \u062f\u064a\u0648\u0646 \u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u0621 \u0623\u0648 \u0644\u0644\u063a\u064a\u0631.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0641\u0651\u0636 \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627 \u0644\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0639\u062f \u062a\u0643\u0628\u0651\u062f \u062e\u0633\u0627\u0626\u0631\u060c \u0623\u0648 \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0648\u0644 \u0623\u0648 \u062a\u0646\u062f\u0645\u062c \u0623\u0648 \u062a\u0646\u0642\u0633\u0645 \u0648\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0623\u0648 \u0625\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u064a\u0631.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0637\u0644\u0628 \u0625\u0639\u0627\u0646\u0627\u062a \u062a\u0632\u064a\u062f \u0639\u0644\u0649 30,000 \u064a\u0648\u0631\u0648 \u0648\u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u064a\u0647\u0627 \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u0628\u0645\u0647\u0644 \u0627\u0644\u0633\u062f\u0627\u062f \u0644\u0644\u0645\u0648\u0631\u062f\u064a\u0646.<\/li><li>\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0637\u0644\u0628 \u0645\u0646\u0647\u0627 \u0628\u0646\u0643 \u0623\u0648 \u0645\u0633\u062a\u062b\u0645\u0631 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u0641\u062d\u0635\u064b\u0627 \u0645\u062d\u062f\u0648\u062f\u064b\u0627 \u0644\u0642\u0648\u0627\u0626\u0645 \u0645\u0631\u062d\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0628\u0646\u0648\u062f \u0645\u062d\u062f\u062f\u0629.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8975e94 elementor-widget elementor-widget-html\" data-id=\"8975e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u062a\u0631\u062f \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a<\/a>\u060c \u0648\u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645\u060c \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023<\/a>\u060c \u0627\u0644\u0630\u064a \u064a\u0646\u0638\u0651\u0645 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629.<\/p><p>\u0648\u064a\u062d\u062f\u062f \u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a <strong>\u0645\u0646 \u064a\u062d\u0642 \u0644\u0647 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631<\/strong>:<\/p><ul><li>\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 <strong>\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629<\/strong>\u060c \u0623\u0648 \u0645\u062f\u0642\u0642\u064b\u0627 \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u062f\u0642\u0642 (\u0627\u0644\u0645\u0648\u0627\u062f 301.3 \u0648303.2 \u0648323 \u0645\u0646 LSC).<\/li><li>\u0648\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0623\u062e\u0631\u0649 \u064a\u064f\u0634\u062a\u0631\u0637 <strong>\u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644<\/strong> \u064a\u0639\u064a\u0651\u0646\u0647 \u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u062c\u0644\u060c \u0648\u064a\u062c\u0628 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062d\u0642 \u0627\u0644\u0623\u0641\u0636\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0623\u0646 \u064a\u0643\u0648\u0646 \u063a\u064a\u0631 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 308.2.a \u0645\u0646 LSC).<\/li><li>\u0648\u0641\u064a \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u064a\u064f\u0635\u062f\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 <strong>\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0622\u062e\u0631<\/strong> \u063a\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a (\u0627\u0644\u0645\u0627\u062f\u0629 414.2 \u0645\u0646 LSC).<\/li><\/ul><p>\u0648\u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 <strong>\u0639\u0645\u0631 \u0623\u0642\u0635\u0649<\/strong>: \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0641\u064a \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0648\u0641\u064a \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0628\u0633\u0628\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631. \u0648\u0641\u064a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c\u060c \u062a\u0635\u0644\u062d \u0622\u062e\u0631 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u0625\u0630\u0627 \u0623\u064f\u0642\u0641\u0644\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0633\u062a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c (\u0627\u0644\u0645\u0627\u062f\u0629 43 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023).<\/p><p>\u0648\u062a\u062e\u0636\u0639 \u0627\u0644\u0641\u062d\u0648\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 IAASB \u0644\u0627 \u0644\u0640<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 \u0631\u0642\u0645 22\/2015<\/a>\u060c \u0644\u0623\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u062a\u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u0627\u0644\u0645\u0627\u062f\u0629 2.3 \u0645\u0646 RLAC).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u0627\u0644\u062d\u0627\u0644\u0629<\/th><th>\u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/th><th>\u0645\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647\u0627<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 301.3 \u0645\u0646 LSC<\/td><td>\u0634\u0647\u0627\u062f\u0629 \u0645\u0646 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062b\u0628\u062a \u062f\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062f\u064a\u0648\u0646. \u0648\u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u062f\u0642\u0642\u060c \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a. \u0648\u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u064a\u0643\u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 301.2)<\/td><\/tr><tr><th scope=\"row\">\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0645\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 303.2 \u0645\u0646 LSC<\/td><td>\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0639\u0645\u0648\u0645\u064a\u0629 \u062a\u0635\u0627\u062f\u0642 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0639\u0645\u0631\u0647\u0627 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631\u060c \u064a\u062f\u0642\u0642\u0647\u0627 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0645\u062f\u0642\u0642 \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/td><\/tr><tr><th scope=\"row\">\u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0633\u0628\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 323 \u0645\u0646 LSC<\/td><td>\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0639\u0645\u0631\u0647\u0627 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u064a\u062f\u0642\u0642\u0647\u0627 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0648\u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0644\u0632\u0645\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u0639\u064a\u0651\u0646\u0647 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629<\/th><td>\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 67 \u064869 \u0645\u0646 LSC<\/td><td>\u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u064a\u0639\u064a\u0651\u0646\u0647 \u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u062c\u0644\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 69<\/td><\/tr><tr><th scope=\"row\">\u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062d\u0642 \u0627\u0644\u0623\u0641\u0636\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 308.2.a) \u0645\u0646 LSC<\/td><td>\u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644\u060c \u063a\u064a\u0631 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/th><td>\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 20.3 \u064822 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023<\/td><td>\u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0644\u0632\u0645\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u0644\u0627 \u064a\u0644\u0632\u0645 \u062e\u0628\u064a\u0631 \u0625\u0644\u0627 \u0625\u0630\u0627 \u062a\u062d\u0648\u0644\u062a \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0623\u0648 \u0634\u0631\u0643\u0629 \u062a\u0648\u0635\u064a\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645<\/th><td>\u0627\u0644\u0645\u0648\u0627\u062f 41 \u064843 \u064844 \u064863 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023<\/td><td>\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0646\u062f\u0645\u0627\u062c \u064a\u062f\u0642\u0642\u0647\u0627 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0625\u0630\u0627 \u0648\u064f\u062c\u062f \u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u0631\u0627\u0621 \u0639\u0646\u062f\u0645\u0627 \u062a\u0634\u0627\u0631\u0643 \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0623\u0648 \u0634\u0631\u0643\u0629 \u062a\u0648\u0635\u064a\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645<\/td><\/tr><tr><th scope=\"row\">\u0625\u0639\u0627\u0646\u0627\u062a \u062a\u0632\u064a\u062f \u0639\u0644\u0649 30,000 \u064a\u0648\u0631\u0648<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 13.3 \u0645\u0643\u0631\u0631 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 38\/2003<\/td><td>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0647\u0627 \u062a\u0642\u062f\u064a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0628\u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0645\u062e\u062a\u0635\u0631 \u062a\u062b\u0628\u062a \u0645\u0647\u0644 \u0627\u0644\u0633\u062f\u0627\u062f \u0644\u062f\u064a\u0647\u0627 \u0628\u0634\u0647\u0627\u062f\u0629 \u0645\u0646 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0648 \u0628\u062a\u0642\u0631\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0e489 elementor-widget elementor-widget-html\" data-id=\"7f0e489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u0634\u0645\u0644\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f (ISRE 2400)<\/h3><p>\u0641\u062d\u0635 \u0642\u0648\u0627\u0626\u0645 \u0643\u0627\u0645\u0644\u0629 \u0623\u0648 \u0645\u0631\u062d\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629\u060c \u0628\u062f\u0631\u062c\u0629 \u062a\u0623\u0643\u064a\u062f \u0645\u062d\u062f\u0648\u062f\u0629. \u0648\u0647\u0648 \u0645\u0641\u064a\u062f \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645.<\/p><\/div><div><h3>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 (ISRS 4400)<\/h3><p>\u0646\u0637\u0628\u0651\u0642 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u064f\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0645\u0639\u0643\u0645 \u0623\u0648 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0642\u0648\u0627\u0639\u062f \u0645\u0639\u064a\u0646\u0629\u060c \u0648\u0646\u064f\u0628\u0644\u063a \u0628\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u062f\u0648\u0646 \u0625\u0628\u062f\u0627\u0621 \u0631\u0623\u064a. \u0648\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0645\u062b\u0644\u064b\u0627 \u0644\u0625\u062b\u0628\u0627\u062a \u0645\u0647\u0644 \u0627\u0644\u0633\u062f\u0627\u062f\u060c \u0623\u0648 \u0644\u0644\u0648\u0641\u0627\u0621 \u0628\u0634\u0631\u0648\u0637 \u0642\u0631\u0636 (\u0627\u0644\u062a\u0639\u0647\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 covenants)\u060c \u0623\u0648 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0628\u0646\u0648\u062f \u0645\u062d\u062f\u062f\u0629.<\/p><\/div><div><h3>\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u062a\u062e\u0641\u064a\u0636\u0647<\/h3><p>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a (\u0627\u0644\u0645\u0627\u062f\u0629 303.2 \u0645\u0646 LSC) \u0623\u0648 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0628\u0633\u0628\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 (\u0627\u0644\u0645\u0627\u062f\u0629 323 \u0645\u0646 LSC)\u060c \u0636\u0645\u0646 \u0645\u0647\u0644\u0629 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0633\u062a\u0629.<\/p><\/div><div><h3>\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646<\/h3><p>\u0634\u0647\u0627\u062f\u0629 \u0645\u0646 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0634\u0623\u0646 \u062f\u0642\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0631\u0627\u062f \u0645\u0642\u0627\u0635\u062a\u0647\u0627\u060c \u0628\u0639\u062f \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 301.3 \u0645\u0646 LSC)\u060c \u0644\u0625\u0631\u0641\u0627\u0642\u0647\u0627 \u0628\u0627\u0644\u0635\u0643 \u0627\u0644\u0631\u0633\u0645\u064a.<\/p><\/div><div><h3>\u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0639\u064a\u0646\u064a\u0629<\/h3><p>\u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u0628\u0634\u0623\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0642\u062f\u064e\u0651\u0645\u0629 \u0643\u062d\u0635\u0635 \u0641\u064a \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629\u060c \u0639\u0646\u062f\u0645\u0627 \u064a\u0639\u064a\u0651\u0646\u0646\u0627 \u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u062c\u0644 (\u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 67 \u0625\u0644\u0649 69 \u0645\u0646 LSC).<\/p><\/div><div><h3>\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h3><p>\u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0634\u0623\u0646 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u0648\u0625\u0630\u0627 \u062a\u062d\u0648\u0644\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629\u060c \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0639\u064a\u0646\u064a\u0629 (\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 20 \u064822 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023).<\/p><\/div><div><h3>\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645<\/h3><p>\u062a\u062f\u0642\u064a\u0642 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0623\u0648 \u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645\u060c \u0648\u0639\u0646\u062f\u0645\u0627 \u064a\u0639\u064a\u0651\u0646\u0646\u0627 \u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u062c\u0644\u060c \u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 (\u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 41 \u0625\u0644\u0649 44 \u0648\u0627\u0644\u0645\u0627\u062f\u0629 63 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023).<\/p><\/div><div><h3>\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0643\u0645\u0651\u0644\u0629 \u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/h3><p>\u0634\u0647\u0627\u062f\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u062a\u0637\u0644\u0628\u0647\u0627 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0648 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0627\u062a.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732eb7b elementor-widget elementor-widget-html\" data-id=\"732eb7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/h3><p>\u0646\u062d\u062f\u062f \u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u060c \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u060c \u0648\u0645\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u064f\u0635\u062f\u0631\u0647: \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0623\u0648 \u0645\u062f\u0642\u0642 \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0623\u0648 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644. \u0648\u0646\u064f\u0646\u062c\u0632 \u0630\u0644\u0643 \u0641\u064a \u064a\u0648\u0645\u064a\u0646 \u0623\u0648 \u062b\u0644\u0627\u062b\u0629.<\/p><\/li><li><b>02<\/b><h3>\u0627\u0644\u062a\u0639\u064a\u064a\u0646 \u0648\u0627\u0644\u062a\u0643\u0644\u064a\u0641<\/h3><p>\u0646\u0648\u0642\u0651\u0639 \u062e\u0637\u0627\u0628 \u0627\u0644\u062a\u0643\u0644\u064a\u0641 \u0623\u0648 \u0646\u0631\u0634\u062f\u0643\u0645 \u0625\u0644\u0649 \u0637\u0644\u0628 \u0627\u0644\u062a\u0639\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0648\u0646\u062a\u062d\u0642\u0642 \u0645\u0646 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062d\u0627\u0644\u0627\u062a \u062a\u0639\u0627\u0631\u0636.<\/p><\/li><li><b>03<\/b><h3>\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a<\/h3><p>\u0646\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u064a\u062f\u0629. \u0648\u064a\u0633\u062a\u063a\u0631\u0642 \u0630\u0644\u0643 \u0639\u0627\u062f\u0629\u064b \u0645\u0646 \u0623\u0633\u0628\u0648\u0639 \u0625\u0644\u0649 \u0623\u0631\u0628\u0639\u0629 \u0623\u0633\u0627\u0628\u064a\u0639 \u0628\u062d\u0633\u0628 \u0627\u0644\u0646\u0637\u0627\u0642.<\/p><\/li><li><b>04<\/b><h3>\u0627\u0644\u0645\u0633\u0648\u062f\u0629 \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a<\/h3><p>\u0646\u0646\u0627\u0642\u0634 \u0627\u0644\u0645\u0633\u0648\u062f\u0629 \u0645\u0639 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0646\u062d\u0635\u0644 \u0639\u0644\u0649 \u062e\u0637\u0627\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a.<\/p><\/li><li><b>05<\/b><h3>\u0627\u0644\u0625\u0635\u062f\u0627\u0631<\/h3><p>\u0646\u064f\u0635\u062f\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0641\u064a \u0648\u0642\u062a \u064a\u0633\u0645\u062d \u0628\u062f\u0639\u0648\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0628\u062a\u0648\u0642\u064a\u0639 \u0627\u0644\u0635\u0643 \u0627\u0644\u0631\u0633\u0645\u064a\u060c \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4808e46 elementor-widget elementor-widget-html\" data-id=\"4808e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u0645\u0627 \u0633\u0646\u0637\u0644\u0628\u0647 \u0645\u0646\u0643\u0645<\/h3><ul><li>\u0645\u0642\u062a\u0631\u062d \u0627\u0644\u0642\u0631\u0627\u0631 \u0623\u0648 \u0648\u0635\u0641 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0632\u0645\u0639\u0629<\/li><li>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629 \u0648\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0627\u0631\u064a\u062e<\/li><li>\u062a\u0642\u0631\u064a\u0631 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0639\u0646\u062f\u0645\u0627 \u064a\u0634\u062a\u0631\u0637\u0647 \u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/li><li>\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0631\u0627\u062f \u0645\u0642\u0627\u0635\u062a\u0647\u0627\u060c \u0645\u0639 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u064a\u062f\u0629<\/li><li>\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0623\u0648 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0642\u062f\u064e\u0651\u0645\u0629 \u0643\u062d\u0635\u0635<\/li><li>\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0623\u0648 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0623\u0648 \u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645<\/li><li>\u0622\u062e\u0631 \u062d\u0633\u0627\u0628\u0627\u062a \u0633\u0646\u0648\u064a\u0629\u060c \u0648\u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0646\u062f \u0627\u0644\u0627\u0642\u062a\u0636\u0627\u0621<\/li><li>\u0641\u064a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627\u060c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0623\u0648 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062f\u0639\u0648\u0629<\/li><\/ul><\/div><div><h3>\u0645\u0627 \u0633\u062a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u064a\u0647<\/h3><ul><li>\u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0648 \u0634\u0647\u0627\u062f\u062a\u0647 \u0628\u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u062a\u0631\u0637\u0647\u0627 \u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u060c \u062c\u0627\u0647\u0632\u064b\u0627 \u0644\u0625\u0631\u0641\u0627\u0642\u0647 \u0628\u0627\u0644\u0635\u0643 \u0627\u0644\u0631\u0633\u0645\u064a<\/li><li>\u062a\u0642\u0631\u064a\u0631 \u0641\u062d\u0635 \u0645\u062d\u062f\u0648\u062f \u0628\u0627\u0633\u062a\u0646\u062a\u0627\u062c \u0628\u0635\u064a\u063a\u0629 \u0633\u0644\u0628\u064a\u0629<\/li><li>\u062a\u0642\u0631\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u064a\u062a\u0636\u0645\u0646 \u0648\u0635\u0641 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/li><li>\u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644\u060c \u0639\u0646\u062f\u0645\u0627 \u064a\u0639\u064a\u0651\u0646\u0646\u0627 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26a02 elementor-widget elementor-widget-html\" data-id=\"8f26a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51b8c89 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"51b8c89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8561\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u0646\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0641\u064a \u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0645\u062d\u062f\u0648\u062f\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8561\"><p>\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0627\u062f\u0629 301 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (LSC)\u060c \u0644\u0627. \u0641\u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0633\u0627\u0626\u0644\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u060c \u0648\u064a\u0643\u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0645\u0646 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u064a\u062b\u0628\u062a \u0627\u062a\u0633\u0627\u0642\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0623\u0645\u0627 \u0634\u0647\u0627\u062f\u0629 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u0647\u064a \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 301.3 \u0645\u0646 LSC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8562\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8562\"><p>\u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062a\u0623\u0643\u064a\u062f\u064b\u0627 \u0645\u0639\u0642\u0648\u0644\u064b\u0627 \u0648\u064a\u0646\u062a\u0647\u064a \u0628\u0631\u0623\u064a. \u0623\u0645\u0627 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0641\u064a\u0642\u0648\u0645 \u0623\u0633\u0627\u0633\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629\u060c \u0648\u064a\u0642\u062f\u0651\u0645 \u062a\u0623\u0643\u064a\u062f\u064b\u0627 \u0645\u062d\u062f\u0648\u062f\u064b\u0627\u060c \u0648\u064a\u0643\u0648\u0646 \u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0647 \u0628\u0635\u064a\u063a\u0629 \u0633\u0644\u0628\u064a\u0629: \u0644\u0645 \u064a\u064f\u0643\u062a\u0634\u0641 \u0645\u0627 \u064a\u062f\u0639\u0648 \u0625\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0628\u0623\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629. \u0648\u0647\u0648 \u0623\u0633\u0631\u0639\u060c \u0644\u0643\u0646\u0647 \u0644\u0627 \u064a\u063a\u0646\u064a \u0639\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0646\u062f\u0645\u0627 \u064a\u0634\u062a\u0631\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8563\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a\u0646\u0627 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0623\u0645 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u062f\u0642\u0642\u064b\u0627 \u0622\u062e\u0631\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8563\"><p>\u064a\u062a\u0648\u0642\u0641 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0629. \u0641\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a\u060c \u0648\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0628\u0633\u0628\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631\u060c \u0648\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c\u060c \u0645\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0646 \u0648\u064f\u062c\u062f. \u0623\u0645\u0627 \u0641\u064a \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062d\u0642 \u0627\u0644\u0623\u0641\u0636\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062e\u0628\u064a\u0631 \u063a\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u0627\u0644\u0645\u0627\u062f\u0629 308.2.a \u0645\u0646 LSC)\u060c \u0648\u0641\u064a \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0648\u064a\u0644 \u064a\u064f\u0634\u062a\u0631\u0637 \u0623\u064a\u0636\u064b\u0627 \u0645\u062f\u0642\u0642 \u0622\u062e\u0631 (\u0627\u0644\u0645\u0627\u062f\u0629 414.2 \u0645\u0646 LSC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8564\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647 \u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8564\"><p>\u0641\u064a \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0648\u0641\u064a \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0628\u0633\u0628\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631\u060c \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0643\u062d\u062f \u0623\u0642\u0635\u0649 \u0642\u0628\u0644 \u0627\u0644\u0642\u0631\u0627\u0631 (\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 303.2 \u0648323 \u0645\u0646 LSC). \u0648\u0641\u064a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c\u060c \u062a\u0635\u0644\u062d \u0622\u062e\u0631 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u0625\u0630\u0627 \u0623\u064f\u0642\u0641\u0644\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0633\u062a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c\u061b \u0648\u0625\u0644\u0627 \u0648\u062c\u0628 \u0625\u0639\u062f\u0627\u062f \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0642\u0641\u0644\u0629 \u0628\u0639\u062f \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062b\u0627\u0644\u062b \u0627\u0644\u0633\u0627\u0628\u0642 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 (\u0627\u0644\u0645\u0627\u062f\u0629 43 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023). \u0648\u0641\u064a \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u064f\u0642\u0641\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0633\u062a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u0627\u0646\u0639\u0642\u0627\u062f \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8565\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8565\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0634\u0631\u0643\u062a\u0646\u0627 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0631\u064a\u062f \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0633\u0628\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631. \u0645\u0627\u0630\u0627 \u0646\u0641\u0639\u0644\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8565\"><p>\u064a\u062c\u0628 \u0645\u0639 \u0630\u0644\u0643 \u0623\u0646 \u064a\u062f\u0642\u0642 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u062f\u0642\u0642\u064f \u062d\u0633\u0627\u0628\u0627\u062a. \u0648\u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0644\u0632\u0645\u0629 \u0628\u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627\u060c \u062a\u062c\u064a\u0632 \u0627\u0644\u0645\u0627\u062f\u0629 323 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (LSC) \u0623\u0646 \u064a\u0639\u064a\u0651\u0646\u0647 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0646\u0641\u0633\u0647\u0645. \u0648\u062a\u064f\u0631\u0641\u0642 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0628\u0635\u0643 \u0627\u0644\u062a\u062e\u0641\u064a\u0636.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8566\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8566\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0646\u0637\u0644\u0628 \u0625\u0639\u0627\u0646\u0629 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 30,000 \u064a\u0648\u0631\u0648. \u0647\u0644 \u0646\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8566\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8566\"><p>\u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0628\u0648\u0633\u0639 \u0634\u0631\u0643\u062a\u0643\u0645 \u062a\u0642\u062f\u064a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0628\u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0645\u062e\u062a\u0635\u0631\u060c \u0641\u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u0628\u0645\u0647\u0644 \u0627\u0644\u0633\u062f\u0627\u062f \u0644\u0644\u0645\u0648\u0631\u062f\u064a\u0646. \u0648\u064a\u0645\u0643\u0646\u0647\u0627 \u0630\u0644\u0643 \u0628\u0634\u0647\u0627\u062f\u0629 \u0645\u0646 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0645\u0645\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629\u060c \u0623\u0648 \u0625\u0630\u0627 \u062a\u0639\u0630\u0651\u0631 \u0630\u0644\u0643\u060c \u0628\u062a\u0642\u0631\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 (\u0627\u0644\u0645\u0627\u062f\u0629 13.3 \u0645\u0643\u0631\u0631 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0644\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0631\u0642\u0645 38\/2003). \u0623\u0645\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0648\u0632 \u0644\u0647\u0627 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062e\u062a\u0635\u0631 \u0641\u064a\u0645\u0643\u0646\u0647\u0627 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0645\u0646 \u062c\u0647\u0627\u0632 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u0646\\u062d\\u062a\\u0627\\u062c \\u0625\\u0644\\u0649 \\u062a\\u0642\\u0631\\u064a\\u0631 \\u0645\\u062f\\u0642\\u0642 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0644\\u0632\\u064a\\u0627\\u062f\\u0629 \\u0631\\u0623\\u0633 \\u0627\\u0644\\u0645\\u0627\\u0644 \\u0628\\u0645\\u0642\\u0627\\u0635\\u0629 \\u0627\\u0644\\u062f\\u064a\\u0648\\u0646 \\u0641\\u064a \\u0634\\u0631\\u0643\\u0629 \\u0630\\u0627\\u062a \\u0645\\u0633\\u0624\\u0648\\u0644\\u064a\\u0629 \\u0645\\u062d\\u062f\\u0648\\u062f\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0645\\u0627\\u062f\\u0629 301 \\u0645\\u0646 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u0623\\u0645\\u0648\\u0627\\u0644 \\u0627\\u0644\\u0625\\u0633\\u0628\\u0627\\u0646\\u064a (LSC)\\u060c \\u0644\\u0627. \\u0641\\u0641\\u064a \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0630\\u0627\\u062a \\u0627\\u0644\\u0645\\u0633\\u0624\\u0648\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0645\\u062d\\u062f\\u0648\\u062f\\u0629 \\u064a\\u062c\\u0628 \\u0623\\u0646 \\u062a\\u0643\\u0648\\u0646 \\u0627\\u0644\\u062f\\u064a\\u0648\\u0646 \\u0645\\u0633\\u062a\\u062d\\u0642\\u0629 \\u0627\\u0644\\u0623\\u062f\\u0627\\u0621 \\u0648\\u0633\\u0627\\u0626\\u0644\\u0629 \\u0628\\u0627\\u0644\\u0643\\u0627\\u0645\\u0644\\u060c \\u0648\\u064a\\u0643\\u0641\\u064a \\u062a\\u0642\\u0631\\u064a\\u0631 \\u0645\\u0646 \\u0623\\u0639\\u0636\\u0627\\u0621 \\u0645\\u062c\\u0644\\u0633 \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0629 \\u064a\\u062b\\u0628\\u062a \\u0627\\u062a\\u0633\\u0627\\u0642\\u0647\\u0627 \\u0645\\u0639 \\u0627\\u0644\\u0645\\u062d\\u0627\\u0633\\u0628\\u0629. \\u0623\\u0645\\u0627 \\u0634\\u0647\\u0627\\u062f\\u0629 \\u0645\\u062f\\u0642\\u0642 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0641\\u0647\\u064a \\u0625\\u0644\\u0632\\u0627\\u0645\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0627\\u0644\\u0645\\u0633\\u0627\\u0647\\u0645\\u0629 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 301.3 \\u0645\\u0646 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0627\\u0644\\u0641\\u0631\\u0642 \\u0628\\u064a\\u0646 \\u0627\\u0644\\u0641\\u062d\\u0635 \\u0627\\u0644\\u0645\\u062d\\u062f\\u0648\\u062f \\u0648\\u0627\\u0644\\u062a\\u062f\\u0642\\u064a\\u0642\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u064a\\u0642\\u062f\\u0651\\u0645 \\u0627\\u0644\\u062a\\u062f\\u0642\\u064a\\u0642 \\u062a\\u0623\\u0643\\u064a\\u062f\\u064b\\u0627 \\u0645\\u0639\\u0642\\u0648\\u0644\\u064b\\u0627 \\u0648\\u064a\\u0646\\u062a\\u0647\\u064a \\u0628\\u0631\\u0623\\u064a. \\u0623\\u0645\\u0627 \\u0627\\u0644\\u0641\\u062d\\u0635 \\u0627\\u0644\\u0645\\u062d\\u062f\\u0648\\u062f \\u0641\\u064a\\u0642\\u0648\\u0645 \\u0623\\u0633\\u0627\\u0633\\u064b\\u0627 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0627\\u0633\\u062a\\u0641\\u0633\\u0627\\u0631\\u0627\\u062a \\u0648\\u0627\\u0644\\u0625\\u062c\\u0631\\u0627\\u0621\\u0627\\u062a \\u0627\\u0644\\u062a\\u062d\\u0644\\u064a\\u0644\\u064a\\u0629\\u060c \\u0648\\u064a\\u0642\\u062f\\u0651\\u0645 \\u062a\\u0623\\u0643\\u064a\\u062f\\u064b\\u0627 \\u0645\\u062d\\u062f\\u0648\\u062f\\u064b\\u0627\\u060c \\u0648\\u064a\\u0643\\u0648\\u0646 \\u0627\\u0633\\u062a\\u0646\\u062a\\u0627\\u062c\\u0647 \\u0628\\u0635\\u064a\\u063a\\u0629 \\u0633\\u0644\\u0628\\u064a\\u0629: \\u0644\\u0645 \\u064a\\u064f\\u0643\\u062a\\u0634\\u0641 \\u0645\\u0627 \\u064a\\u062f\\u0639\\u0648 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0627\\u0639\\u062a\\u0642\\u0627\\u062f \\u0628\\u0623\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u063a\\u064a\\u0631 \\u0635\\u062d\\u064a\\u062d\\u0629. \\u0648\\u0647\\u0648 \\u0623\\u0633\\u0631\\u0639\\u060c \\u0644\\u0643\\u0646\\u0647 \\u0644\\u0627 \\u064a\\u063a\\u0646\\u064a \\u0639\\u0646 \\u0627\\u0644\\u062a\\u062f\\u0642\\u064a\\u0642 \\u0639\\u0646\\u062f\\u0645\\u0627 \\u064a\\u0634\\u062a\\u0631\\u0637 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0625\\u062c\\u0631\\u0627\\u0621 \\u062a\\u062f\\u0642\\u064a\\u0642.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u064a\\u0645\\u0643\\u0646 \\u0644\\u0645\\u062f\\u0642\\u0642 \\u062d\\u0633\\u0627\\u0628\\u0627\\u062a\\u0646\\u0627 \\u0625\\u0635\\u062f\\u0627\\u0631 \\u0627\\u0644\\u062a\\u0642\\u0631\\u064a\\u0631 \\u0623\\u0645 \\u064a\\u062c\\u0628 \\u0623\\u0646 \\u064a\\u0643\\u0648\\u0646 \\u0645\\u062f\\u0642\\u0642\\u064b\\u0627 \\u0622\\u062e\\u0631\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u064a\\u062a\\u0648\\u0642\\u0641 \\u0630\\u0644\\u0643 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0639\\u0645\\u0644\\u064a\\u0629. \\u0641\\u0634\\u0647\\u0627\\u062f\\u0629 \\u0627\\u0644\\u062f\\u064a\\u0648\\u0646\\u060c \\u0648\\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0627\\u0644\\u0632\\u064a\\u0627\\u062f\\u0629 \\u0645\\u0646 \\u0627\\u0644\\u0627\\u062d\\u062a\\u064a\\u0627\\u0637\\u064a\\u0627\\u062a\\u060c \\u0648\\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0627\\u0644\\u062a\\u062e\\u0641\\u064a\\u0636 \\u0628\\u0633\\u0628\\u0628 \\u0627\\u0644\\u062e\\u0633\\u0627\\u0626\\u0631\\u060c \\u0648\\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0627\\u0644\\u0627\\u0646\\u062f\\u0645\\u0627\\u062c\\u060c \\u0645\\u0646 \\u0627\\u062e\\u062a\\u0635\\u0627\\u0635 \\u0645\\u062f\\u0642\\u0642 \\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0625\\u0646 \\u0648\\u064f\\u062c\\u062f. \\u0623\\u0645\\u0627 \\u0641\\u064a \\u0627\\u0633\\u062a\\u0628\\u0639\\u0627\\u062f \\u062d\\u0642 \\u0627\\u0644\\u0623\\u0641\\u0636\\u0644\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0627\\u0643\\u062a\\u062a\\u0627\\u0628 \\u0641\\u064a \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0627\\u0644\\u0645\\u0633\\u0627\\u0647\\u0645\\u0629 \\u0641\\u064a\\u062c\\u0628 \\u0623\\u0646 \\u064a\\u0643\\u0648\\u0646 \\u0627\\u0644\\u062e\\u0628\\u064a\\u0631 \\u063a\\u064a\\u0631 \\u0645\\u062f\\u0642\\u0642 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 308.2.a \\u0645\\u0646 LSC)\\u060c \\u0648\\u0641\\u064a \\u0627\\u0644\\u0633\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0642\\u0627\\u0628\\u0644\\u0629 \\u0644\\u0644\\u062a\\u062d\\u0648\\u064a\\u0644 \\u064a\\u064f\\u0634\\u062a\\u0631\\u0637 \\u0623\\u064a\\u0636\\u064b\\u0627 \\u0645\\u062f\\u0642\\u0642 \\u0622\\u062e\\u0631 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 414.2 \\u0645\\u0646 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0627\\u0644\\u0639\\u0645\\u0631 \\u0627\\u0644\\u0645\\u0633\\u0645\\u0648\\u062d \\u0628\\u0647 \\u0644\\u0644\\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0627\\u0644\\u0639\\u0645\\u0648\\u0645\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u062a\\u0633\\u062a\\u0646\\u062f \\u0625\\u0644\\u064a\\u0647\\u0627 \\u0627\\u0644\\u0639\\u0645\\u0644\\u064a\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0641\\u064a \\u0627\\u0644\\u0632\\u064a\\u0627\\u062f\\u0629 \\u0645\\u0646 \\u0627\\u0644\\u0627\\u062d\\u062a\\u064a\\u0627\\u0637\\u064a\\u0627\\u062a \\u0648\\u0641\\u064a \\u0627\\u0644\\u062a\\u062e\\u0641\\u064a\\u0636 \\u0628\\u0633\\u0628\\u0628 \\u0627\\u0644\\u062e\\u0633\\u0627\\u0626\\u0631\\u060c \\u0633\\u062a\\u0629 \\u0623\\u0634\\u0647\\u0631 \\u0643\\u062d\\u062f \\u0623\\u0642\\u0635\\u0649 \\u0642\\u0628\\u0644 \\u0627\\u0644\\u0642\\u0631\\u0627\\u0631 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u062a\\u0627\\u0646 303.2 \\u0648323 \\u0645\\u0646 LSC). \\u0648\\u0641\\u064a \\u0627\\u0644\\u0627\\u0646\\u062f\\u0645\\u0627\\u062c\\u060c \\u062a\\u0635\\u0644\\u062d \\u0622\\u062e\\u0631 \\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0633\\u0646\\u0648\\u064a\\u0629 \\u0625\\u0630\\u0627 \\u0623\\u064f\\u0642\\u0641\\u0644\\u062a \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0623\\u0634\\u0647\\u0631 \\u0627\\u0644\\u0633\\u062a\\u0629 \\u0627\\u0644\\u0633\\u0627\\u0628\\u0642\\u0629 \\u0644\\u0645\\u0634\\u0631\\u0648\\u0639 \\u0627\\u0644\\u0627\\u0646\\u062f\\u0645\\u0627\\u062c\\u061b \\u0648\\u0625\\u0644\\u0627 \\u0648\\u062c\\u0628 \\u0625\\u0639\\u062f\\u0627\\u062f \\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0645\\u0642\\u0641\\u0644\\u0629 \\u0628\\u0639\\u062f \\u0627\\u0644\\u064a\\u0648\\u0645 \\u0627\\u0644\\u0623\\u0648\\u0644 \\u0645\\u0646 \\u0627\\u0644\\u0634\\u0647\\u0631 \\u0627\\u0644\\u062b\\u0627\\u0644\\u062b \\u0627\\u0644\\u0633\\u0627\\u0628\\u0642 \\u0644\\u0644\\u0645\\u0634\\u0631\\u0648\\u0639 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 43 \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0631\\u0633\\u0648\\u0645 \\u0627\\u0644\\u0645\\u0644\\u0643\\u064a \\u0628\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0631\\u0642\\u0645 5\\\/2023). \\u0648\\u0641\\u064a \\u0627\\u0644\\u062a\\u062d\\u0648\\u064a\\u0644\\u060c \\u064a\\u062c\\u0628 \\u0623\\u0646 \\u062a\\u064f\\u0642\\u0641\\u0644 \\u0627\\u0644\\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0623\\u0634\\u0647\\u0631 \\u0627\\u0644\\u0633\\u062a\\u0629 \\u0627\\u0644\\u0633\\u0627\\u0628\\u0642\\u0629 \\u0644\\u0627\\u0646\\u0639\\u0642\\u0627\\u062f \\u0627\\u0644\\u062c\\u0645\\u0639\\u064a\\u0629 \\u0627\\u0644\\u0639\\u0627\\u0645\\u0629.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0634\\u0631\\u0643\\u062a\\u0646\\u0627 \\u0644\\u0627 \\u062a\\u062e\\u0636\\u0639 \\u0644\\u0644\\u062a\\u062f\\u0642\\u064a\\u0642 \\u0648\\u062a\\u0631\\u064a\\u062f \\u062a\\u062e\\u0641\\u064a\\u0636 \\u0631\\u0623\\u0633 \\u0627\\u0644\\u0645\\u0627\\u0644 \\u0628\\u0633\\u0628\\u0628 \\u0627\\u0644\\u062e\\u0633\\u0627\\u0626\\u0631. \\u0645\\u0627\\u0630\\u0627 \\u0646\\u0641\\u0639\\u0644\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u064a\\u062c\\u0628 \\u0645\\u0639 \\u0630\\u0644\\u0643 \\u0623\\u0646 \\u064a\\u062f\\u0642\\u0642 \\u0627\\u0644\\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0627\\u0644\\u0639\\u0645\\u0648\\u0645\\u064a\\u0629 \\u0645\\u062f\\u0642\\u0642\\u064f \\u062d\\u0633\\u0627\\u0628\\u0627\\u062a. \\u0648\\u0625\\u0630\\u0627 \\u0644\\u0645 \\u062a\\u0643\\u0646 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0645\\u0644\\u0632\\u0645\\u0629 \\u0628\\u062a\\u062f\\u0642\\u064a\\u0642 \\u062d\\u0633\\u0627\\u0628\\u0627\\u062a\\u0647\\u0627\\u060c \\u062a\\u062c\\u064a\\u0632 \\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 323 \\u0645\\u0646 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u0623\\u0645\\u0648\\u0627\\u0644 \\u0627\\u0644\\u0625\\u0633\\u0628\\u0627\\u0646\\u064a (LSC) \\u0623\\u0646 \\u064a\\u0639\\u064a\\u0651\\u0646\\u0647 \\u0623\\u0639\\u0636\\u0627\\u0621 \\u0645\\u062c\\u0644\\u0633 \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0629 \\u0623\\u0646\\u0641\\u0633\\u0647\\u0645. \\u0648\\u062a\\u064f\\u0631\\u0641\\u0642 \\u0627\\u0644\\u0645\\u064a\\u0632\\u0627\\u0646\\u064a\\u0629 \\u0648\\u0627\\u0644\\u062a\\u0642\\u0631\\u064a\\u0631 \\u0628\\u0635\\u0643 \\u0627\\u0644\\u062a\\u062e\\u0641\\u064a\\u0636.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0646\\u0637\\u0644\\u0628 \\u0625\\u0639\\u0627\\u0646\\u0629 \\u062a\\u0632\\u064a\\u062f \\u0639\\u0644\\u0649 30,000 \\u064a\\u0648\\u0631\\u0648. \\u0647\\u0644 \\u0646\\u062d\\u062a\\u0627\\u062c \\u0625\\u0644\\u0649 \\u062a\\u0642\\u0631\\u064a\\u0631 \\u0645\\u062f\\u0642\\u0642 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0625\\u0630\\u0627 \\u0644\\u0645 \\u064a\\u0643\\u0646 \\u0628\\u0648\\u0633\\u0639 \\u0634\\u0631\\u0643\\u062a\\u0643\\u0645 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u062d\\u0633\\u0627\\u0628 \\u0627\\u0644\\u0623\\u0631\\u0628\\u0627\\u062d \\u0648\\u0627\\u0644\\u062e\\u0633\\u0627\\u0626\\u0631 \\u0628\\u0627\\u0644\\u0646\\u0645\\u0648\\u0630\\u062c \\u0627\\u0644\\u0645\\u062e\\u062a\\u0635\\u0631\\u060c \\u0641\\u064a\\u062c\\u0628 \\u0639\\u0644\\u064a\\u0647\\u0627 \\u0625\\u062b\\u0628\\u0627\\u062a \\u0627\\u0644\\u062a\\u0632\\u0627\\u0645\\u0647\\u0627 \\u0628\\u0645\\u0647\\u0644 \\u0627\\u0644\\u0633\\u062f\\u0627\\u062f \\u0644\\u0644\\u0645\\u0648\\u0631\\u062f\\u064a\\u0646. \\u0648\\u064a\\u0645\\u0643\\u0646\\u0647\\u0627 \\u0630\\u0644\\u0643 \\u0628\\u0634\\u0647\\u0627\\u062f\\u0629 \\u0645\\u0646 \\u0645\\u062f\\u0642\\u0642 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u062a\\u0633\\u062a\\u0646\\u062f \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0625\\u064a\\u0636\\u0627\\u062d\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u0645\\u0645\\u0629 \\u0627\\u0644\\u0645\\u062f\\u0642\\u0642\\u0629\\u060c \\u0623\\u0648 \\u0625\\u0630\\u0627 \\u062a\\u0639\\u0630\\u0651\\u0631 \\u0630\\u0644\\u0643\\u060c \\u0628\\u062a\\u0642\\u0631\\u064a\\u0631 \\u0625\\u062c\\u0631\\u0627\\u0621\\u0627\\u062a \\u0645\\u062a\\u0641\\u0642 \\u0639\\u0644\\u064a\\u0647\\u0627 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 13.3 \\u0645\\u0643\\u0631\\u0631 \\u0645\\u0646 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0639\\u0627\\u0645 \\u0627\\u0644\\u0625\\u0633\\u0628\\u0627\\u0646\\u064a \\u0644\\u0644\\u0625\\u0639\\u0627\\u0646\\u0627\\u062a \\u0631\\u0642\\u0645 38\\\/2003). \\u0623\\u0645\\u0627 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u064a\\u062c\\u0648\\u0632 \\u0644\\u0647\\u0627 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0627\\u0644\\u0645\\u062e\\u062a\\u0635\\u0631 \\u0641\\u064a\\u0645\\u0643\\u0646\\u0647\\u0627 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0625\\u0642\\u0631\\u0627\\u0631 \\u0645\\u0646 \\u062c\\u0647\\u0627\\u0632 \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0629.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37d1d86 elementor-widget elementor-widget-html\" data-id=\"37d1d86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\u060c \u0645\u0639 \u0631\u0648\u0627\u0628\u0637 \u0625\u0644\u0649 \u0646\u0635\u0647\u0627 \u0627\u0644\u0631\u0633\u0645\u064a:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0631\u0642\u0645 1\/2010\u060c \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 5\/2023 (\u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0623\u0648\u0644: \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629)<\/a><\/li><li><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 \u0627\u0644\u0645\u0624\u0631\u062e 20 \u064a\u0648\u0644\u064a\u0648 2015 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 2\/2021\u060c \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u0627\u0644\u0645\u0627\u062f\u0629 2)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0644\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0631\u0642\u0645 38\/2003 \u0627\u0644\u0645\u0624\u0631\u062e 17 \u0646\u0648\u0641\u0645\u0628\u0631 2003 (\u0627\u0644\u0645\u0627\u062f\u0629 13.3 \u0645\u0643\u0631\u0631)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/a><\/li><\/ul><p class=\"ca-note\">\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0645\u062d\u062f\u064e\u0651\u062b\u0629 \u062d\u062a\u0649 13\/10\/2026. \u0648\u0644\u0627 \u062a\u063a\u0646\u064a \u0639\u0646 \u062a\u062d\u0644\u064a\u0644 \u062d\u0627\u0644\u062a\u0643\u0645 \u0628\u0639\u064a\u0646\u0647\u0627.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1785b1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b1785b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u0645\u0642\u0627\u0644\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d8%a7%d9%84%d8%ae%d8%a7%d9%85%d9%84%d8%a9-%d8%af%d9%88%d9%86-%d8%a5%d9%8a%d8%af%d8%a7%d8%b9\/\"><small>20\/10\/2026 \u00b7 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/small><b>\u0642\u0631\u0627\u0628\u0629 \u0645\u0644\u064a\u0648\u0646\u064a \u0634\u0631\u0643\u0629 \u062e\u0627\u0645\u0644\u0629 \u0644\u0627 \u062a\u0648\u062f\u0639 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627: \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062e\u0627\u0637\u0631 \u0628\u0647 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0627\u0644\u0633 \u0625\u062f\u0627\u0631\u062a\u0647\u0627<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%a3%d8%b2%d9%85%d8%a9-%d8%a7%d9%84%d8%a3%d8%ad%d8%b0%d9%8a%d8%a9-%d8%a5%d9%84%d8%aa%d8%b4%d9%8a-%d8%a5%d9%84%d8%af%d8%a7\/\"><small>05\/10\/2026 \u00b7 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/small><b>\u0623\u0632\u0645\u0629 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0623\u062d\u0630\u064a\u0629 \u0641\u064a \u0625\u0644\u062a\u0634\u064a \u0648\u0625\u0644\u062f\u0627: \u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u062d\u0631\u0643 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%b2%d9%8a%d8%a7%d8%af%d8%a9-%d8%b1%d8%a3%d8%b3%d9%85%d8%a7%d9%84-%d8%a8%d9%85%d9%82%d8%a7%d8%b5%d8%a9-%d8%a7%d9%84%d8%af%d9%8a%d9%88%d9%86\/\"><small>02\/10\/2026 \u00b7 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/small><b>\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646: \u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0641\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 301 \u0645\u0646 LSC<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><\/div><\/div>\n\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-da13cdf e-con-full ca-sec e-flex e-con e-parent\" data-id=\"da13cdf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3119b88 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3119b88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ccd470 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"8ccd470\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a21081 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5a21081\" 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\">\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c2a718 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3c2a718\" 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\">\u0642\u062f \u064a\u0647\u0645\u0643\u0645 \u0623\u064a\u0636\u064b\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-affd010 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"affd010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-997c49b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997c49b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u062f\u0642\u064a\u0642-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0633\u0646\u0648\u064a\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7a7509 elementor-widget elementor-widget-html\" data-id=\"a7a7509\" 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=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4c06f9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b4c06f9\" 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\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810eeea ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"810eeea\" 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\u064f\u062c\u0631\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0623\u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5ef24 elementor-widget elementor-widget-html\" data-id=\"8c5ef24\" 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 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<\/span><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/span><span>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f0f26 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d7f0f26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9889c78 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9889c78\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u062f\u0642\u064a\u0642-\u0627\u0644\u0642\u0637\u0627\u0639-\u0627\u0644\u0639\u0627\u0645\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b88e714 elementor-widget elementor-widget-html\" data-id=\"b88e714\" 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=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74ac440 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"74ac440\" 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\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88cbb91 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"88cbb91\" 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\u062f\u0642\u064a\u0642 \u0645\u062a\u062e\u0635\u0635 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e23393d elementor-widget elementor-widget-html\" data-id=\"e23393d\" 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\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><span>\u0625\u062f\u0627\u0631\u0629 \u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c163e1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6c163e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-bf8bf05 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bf8bf05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u0627\u0644\u062a\u062d\u0642\u0642-\u0645\u0646-\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe77ab elementor-widget elementor-widget-html\" data-id=\"bbe77ab\" 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=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee564b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ee564b1\" 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\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4451f38 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4451f38\" 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\u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0633\u0627\u0631\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b45e70b elementor-widget elementor-widget-html\" data-id=\"b45e70b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (CSRD)<\/span><span>\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018)<\/span><span>\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 ESG<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a923c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"56a923c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\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-aa7a84d e-con-full ca-cta e-flex e-con e-parent\" data-id=\"aa7a84d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-78c4a8d e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"78c4a8d\" 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-f4ea2a1 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f4ea2a1\" 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\u0637\u0644\u0628\u0648\u0627 \u0639\u0631\u0636\u0643\u0645 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd4e16 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"fcd4e16\" 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\u062d\u0627\u0644\u062a\u0643\u0645 \u0648\u0633\u064a\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0643\u0645 \u0623\u062d\u062f \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e4b2ac e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"7e4b2ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdc17e ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"3cdc17e\" 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-6880ea5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"6880ea5\" 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\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062f\u0645\u062c\u0647\u0627. \u0641\u062d\u0648\u0635 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.<\/p>\n","protected":false},"author":1,"featured_media":776,"parent":2367,"menu_order":0,"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-2382","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>\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit<\/title>\n<meta name=\"description\" content=\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062f\u0645\u062c\u0647\u0627. \u0641\u062d\u0648\u0635 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.\" \/>\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\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062f\u0645\u062c\u0647\u0627. \u0641\u062d\u0648\u0635 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T16:49:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/ampliacion-capital-firma-documento.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\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\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/\",\"name\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/ampliacion-capital-firma-documento.jpg\",\"datePublished\":\"2026-10-20T11:08:09+00:00\",\"dateModified\":\"2026-10-27T16:49:37+00:00\",\"description\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062f\u0645\u062c\u0647\u0627. \u0641\u062d\u0648\u0635 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/ampliacion-capital-firma-documento.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/ampliacion-capital-firma-documento.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"\u062a\u0648\u0642\u064a\u0639 \u0645\u0633\u062a\u0646\u062f \u062e\u0627\u0635 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0637\u0627\u0648\u0644\u0629 \u0639\u0645\u0644\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0627\u0644\u062e\u062f\u0645\u0627\u062a\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ar\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ar\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ar\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"\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 \u0631\u0642\u0645 S1604) \u062a\u0642\u062f\u0651\u0645 \u062e\u062f\u0645\u0627\u062a\u0647\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627. \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a5%d8%b9%d8%af%d8%a7%d8%af-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a5%d8%b9%d8%a7%d9%86%d8%a7%d8%aa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a3%d8%af%d8%a7%d8%a1\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%85\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%b9%d9%86%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d9%88%d8%a7%d8%ac%d8%a8%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%ae%d8%b7%d8%b7-%d8%a7%d9%84%d8%ac%d8%af%d9%88%d9%89\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%ae%d8%a8%d8%b1%d8%a9-%d8%a7%d9%84%d9%82%d8%b6%d8%a7%d8%a6%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%b1%d8%a7%d8%aa%d9%8a%d8%ac%d9%8a%d8%a9-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d9%84%d8%ac%d8%a7%d9%86-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit","description":"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062f\u0645\u062c\u0647\u0627. \u0641\u062d\u0648\u0635 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/","og_locale":"ar_AR","og_type":"website","og_title":"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit","og_description":"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062f\u0645\u062c\u0647\u0627. \u0641\u062d\u0648\u0635 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.","og_url":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-27T16:49:37+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/ampliacion-capital-firma-documento.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/","url":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/","name":"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ar\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/ampliacion-capital-firma-documento.jpg","datePublished":"2026-10-20T11:08:09+00:00","dateModified":"2026-10-27T16:49:37+00:00","description":"\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647\u060c \u0648\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062f\u0645\u062c\u0647\u0627. \u0641\u062d\u0648\u0635 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/ar\/#organization"}},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/ampliacion-capital-firma-documento.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/ampliacion-capital-firma-documento.jpg","width":1600,"height":1000,"caption":"\u062a\u0648\u0642\u064a\u0639 \u0645\u0633\u062a\u0646\u062f \u062e\u0627\u0635 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0637\u0627\u0648\u0644\u0629 \u0639\u0645\u0644"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/ar\/"},{"@type":"ListItem","position":2,"name":"\u0627\u0644\u062e\u062f\u0645\u0627\u062a","item":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/"},{"@type":"ListItem","position":3,"name":"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/ar\/#website","url":"https:\/\/www.controlaudit.es\/ar\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/ar\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/ar\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/ar\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/ar\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ar\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ar"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ar\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ar"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"ar"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"\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 \u0631\u0642\u0645 S1604) \u062a\u0642\u062f\u0651\u0645 \u062e\u062f\u0645\u0627\u062a\u0647\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627. \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a","url":"https:\/\/www.controlaudit.es\/ar\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a5%d8%b9%d8%af%d8%a7%d8%af-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a5%d8%b9%d8%a7%d9%86%d8%a7%d8%aa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a3%d8%af%d8%a7%d8%a1\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%85\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%b9%d9%86%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d9%88%d8%a7%d8%ac%d8%a8%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%ae%d8%b7%d8%b7-%d8%a7%d9%84%d8%ac%d8%af%d9%88%d9%89\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%ae%d8%a8%d8%b1%d8%a9-%d8%a7%d9%84%d9%82%d8%b6%d8%a7%d8%a6%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%b1%d8%a7%d8%aa%d9%8a%d8%ac%d9%8a%d8%a9-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d9%84%d8%ac%d8%a7%d9%86-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages\/2382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/comments?post=2382"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages\/2382\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages\/2367"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/media\/776"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/media?parent=2382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}