Public Audit Forum - What public sector bodies can expect from their  auditors (March 2000)
39 pages
English

Public Audit Forum - What public sector bodies can expect from their auditors (March 2000)

Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres
39 pages
English
Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

Description

Public Audit ForumWhat Public Sector Bodiescan expect from their AuditorsMARCH 2000THE PUBLIC AUDIT FORUMPublic sector audit has a key part to play in safeguarding public money,ensuring proper accountability, upholding proper standards of conductin public services and helping public services achieve value for money.The Public Audit Forum was established in 1998 by the four national auditagencies, that is the National Audit Office (NAO), the Northern Ireland AuditOffice (NIAO), the Audit Commission for Local Authorities and the NationalHealth Service in England and Wales, and the Accounts Commission forScotland. It brings together the audit agencies on a purely advisory basis toprovide a focus for developmental thinking about public audit. It has a remit tobuild on the existing co-operation between the national audit agencies toenhance the efficiency and effectiveness of public audit, to provide a strategicfocus on issues cutting across their work and to help develop commonstandards for public audit.A key element in the Forum is a consultative forum which draws on theexperience and expertise of public auditors, the bodies they audit, the auditingprofession and the wider community. The membership is set out overleaf.The Public Audit Forum has published the following reports to date:The Principles of Public Audit – a statement by the Public Audit Forumu(October 1998)The Service which Auditees can Expect from Public Auditors – auconsultation ...

Informations

Publié par
Nombre de lectures 25
Langue English

Extrait

Public
WSFhPiHWTI IFb OldOIh
Audit
Forum
AOIhcf 0cMTOg Pfca hSOTf -iMThcfg
M-:C2 2)))
QEB MR:IF; 9RAFQ CLORJ
Pm.eiIkPIlhi,mOilc,k,dPyp,illhpe,yigk,fPbm,iOigbpm.eiIfhgP,y PgkmiigbpihpPi,IIhmgl,.ieil,ympcheOigbpihpPikl,gO,iOkhfIhgOmIl igpm.eiIkPiviIPk,gOcPeipgbpm.eiIkPiviIPk,IciPvPv,emPfhifhgP.y
Qda MqUheV 9qWep Cknqi sTo aopTUheodaW ej /776 Uy pda bkqn jTpekjTh TqWep TcajVeao(pdTpeopdaKTpekjTh9qWepLbbeVa(K9L)(pdaKknpdanjFnahTjW9qWep LbbeVa(KF9L)(pda9qWep;kiieooekjbknIkVTh9qpdknepeaoTjWpdaKTpekjTh EaThpd PanreVa ej BjchTjW TjW WThao( TjW pda 9VVkqjpo ;kiieooekj bkn PVkphTjW, Fp Unejco pkcapdan pda TqWep TcajVeao kj T lqnahy TWreokny UToeo pk lnkreWa T bkVqo bkn WarahkliajpTh pdejgejc TUkqp lqUheV TqWep, Fp dTo T naiep pk UqehW kj pda ateopejc Vk)klanTpekj Uapsaaj pda jTpekjTh TqWep TcajVeao pk ajdTjVa pda abbeVeajVy TjW abbaVperajaoo kb lqUheV TqWep( pk lnkreWa T opnTpaceV bkVqo kj eooqao Vqppejc TVnkoo pdaen skng TjW pk dahl Warahkl Vkiikj opTjWTnWo bkn lqUheV TqWep,
9 gay ahaiajp ej pda Cknqi eo T VkjoqhpTpera bknqi sdeVd WnTso kj pda atlaneajVa TjW atlanpeoa kb lqUheV TqWepkno( pda UkWeao pday TqWep( pda TqWepejc lnkbaooekj TjW pda seWan Vkiiqjepy, Qda iaiUanodel eo oap kqp kranhaTb,
Qda MqUheV 9qWep Cknqi dTo lqUheodaW pda bkhhksejc nalknpo pk WTpa8 u p – T opTpaiajp Uy pda MqUheV 9qWep CknqiQda MnejVelhao kb MqUheV 9qWe (LVpkUan /776) uPanreVa sdeVd 9qWepaao VTj BtlaVp bnki MqUheV 9qWepkno – TQda VkjoqhpTpekj WkVqiajp (LVpkUan /776) uFilheVTpekjo bkn 9qWep kb pda JkWanjeoejc Dkranjiajp 9cajWT – T lTlanUypdaMqUheV9qWepCknqi(9lneh/777) uWdTp lqUheV oaVpkn UkWeao VTj atlaVp bnki pdaen TqWepkno ) T VkjoqhpTpekj lTlan (Gqja /777)
Qdeo nalknp( lTop lqUheVTpekjo TjW kpdan ejbkniTpekj TUkqp pda MqUheV 9qWep Cknqi( Tna TrTehTUha kj epo saU oepa Tp sss,lqUheV)TqWep)bknqi,ckr,qg.
Qda PaVnapTny eo ATreW ;knjan( sdk VTj Ua VkjpTVpaW kj ./5/ 576 5307 Tp pdaKTpekjTh9qWepLbbeVa(/35)/75:qVgejcdTiMThTVaOkTW(IkjWkjPW/W 7PM,
HDHADMNEPILFOEDBLINPFOAOVIDFLMPHLFOED PPAFIBAPCIOFLMPH HdMeeh Ge MLeePTLl 9Rphgy 8dbpgedllRe McP 6hPigde CRcReMl HMgidcMl 6hPig ISSiOR(Chairman) AeyLc Akeey 8MNicRg ISSiOR JdTc ALllLeR 9RpMegbRcg dS gWR AciiedcbRcg, eT Mcfpdeg McP gWR KRTidcf Tdcy AicSTLb PeiORlMgReWdhfR8ddpRef HdMeeh AlLPV 6OOdhcgf 8dbbiffidc Sde LOdglMcP CeePheeBdllicSg LOdggifW AmROhgiiR JdTcCdwRLll HdegWRec IeRlMcP 6hPig ISSiOR MLehic DkLcg TWR 6hPig 8dbbiffidc Sde FdOMl 6hgWdeigiRf McP gWR HMgidcMl DRMlgW LReiiOR ic AcTlMcP McP WMlRf PLil ElLhheeg)9RedNOg)99(chigIl 8dcfhbRef 6ffdOiMgidc BLedelHiRgdc FdOMl CdiRecbRcg 6ffdOiMgidc GweHiSTeg 6hPigicT PeMOgiORf 7dMeP FilMeeh GldyR EPGC BLedlice MLwTddR HMgidcMl 6hPig ISSiOR AcReew MPBdebiPV HdegWRec IeRlMcP ISSiOR JLbie Mdehibee DG TeRMfhey CLkiR PLeVee 9RpMegbRcg dS DRMlgW CLkiR PeicPe 9ifgeiOg 6hPig CLkiR HiPTLeRg HMgidcMl6ffRbNylSdeWMlRf Pehee JTLw 9RpMegbRcgSdeAPhOMgidcMcPAblpdybRcg eVecdcJdee 8WMegReRP IcfgighgR dS PhNliO BicMcOR McP 6OOdhcgMcOy DiSece JillikLc KLG KdNfdc KWdPRf lAMeehTLih(until January 2000) 8dciRcgidc dS LOdggifW FdOMl 6hgWdeigiRf JhepTec TTdechdc HDL 8dcSRPReMgidc CLkiR Bdecee HMgidcMl 6hPig ISSiOR(Secretary)
.
FcfOkcfM
Fj LVpkUan /776( pda MqUheV 9qWep Cknqi ajWknoaW T opTpaiajp oappejc kqp pda bqjWTiajpTh lnejVelhaosdeVdsaUahearaqjWanlejlqUheVTqWepejpdaRjepaWHejcWki(9jjat9),FjWkejcoksa naVkcjeoaW pdTp lqUheV TqWepkno Tna TVVkqjpTUha bkn pdaen lanbkniTjVa TjW Wqpy UkqjW pk qjWanpTga pdaen skng ej T lnkbaooekjTh( kUfaVpera TjW Vkop)abbaVpera iTjjan TjW sepd Wqa nacTnW pk pda jaaWo kb pda lqUheV oaVpkn UkWeao pday TqWep,
9p pdeo peia( sa oap kqp kqn ejpajpekj pk lnkWqVa T bqnpdan lTlan kj pda oanreVa pdTp lqUheV oaVpkn UkWeao VTj atlaVp bnki pdaen TqWepkno TjW eooqaW T odknp VkjoqhpTpekj lTlan oappejc kqp pda panio kb nabanajVa bkn pdeo skng TjW ejrepejc Vkiiajpo, Qda VkjoqhpTpera bknqi VkjoeWanaW pda Vkiiajpo ep naVaeraW TjW lnalTnaW T bqnpdan bqhh VkjoqhpTpekj lTlan TjW lqUheodaW ep ej Gqja /777,
Qdeo bejTh lTlan dTo Uaaj lnalTnaW Uy pda VkjoqhpTpera bknqi( sdeVd atTiejaW pda eilknpTjp eooqao ejrkhraW TjW pkkg ejpk TVVkqjp pda naolkjoao pk VkjoqhpTpekj, Qda lTlan bkVqoao kj pda aooajpeTho kb pda oanreVa lnkreWaW Uy TqWepkno ej pda lqUheV oaVpkn, Fooqao VkranaW ejVhqWa8 TVdearejc iqpqTh qjWanopTjWejcejpdalhTjjejclnkVaoo;nahyejckjTjWskngejcsepdkpdano;nalknpejcejTj TllnklneTpa( bTen TjW peiahy iTjjan; TWWejc rThqa; TjW kUoanrejc lnkbaooekjTh apdeVo,
Qdeo lTlan eo TeiaW Tp Thh pdkoa ejrkhraW ej lqUheV oaVpkn TqWep8 oajekn iTjTcaiajp( UkTnW iaiUano( TqWep Vkiieppaao TjW pdaen amqerThajpo( TjW atpanjTh TjW ejpanjTh TqWepkno, Qda pani lqUheV oaVpkn TqWepkn qoaW ej pdeo lTlan odkqhW Ua pTgaj pk iaTj Thh TqWepkno kb lqUheV oaVpkn UkWeao, Fp Tllheao jkp kjhy pk pda jTpekjTh TqWep TcajVeao Uqp Thok pk oqllhean benio,
Qdeo lTlan eo jkp T bkniTh opTjWTnW Uqp oapo kqp pda UnkTW haraho kb oanreVa TqWepaW UkWeao VTj atlaVp sdaj pday dTra iap pdaen ksj VknnaolkjWejc kUhecTpekjo, Qdaoa atlaVpTpekjo odkqhW jkp VdTjca VkjoeWanTUhy bkn pda bknaoaaTUha bqpqna, Qdanabkna( pdeo WkVqiajp eo jkp oqUfaVp pk T oyopai kb bkniTh nacqhTn qlWTpa Uqp pda MqUheV 9qWep Cknqi sehh gaal ep qjWan nareas,
Wa VkjoeWan pdTp pdeo lTlan odkqhW Ua kb lTnpeVqhTn ejpanaop Ukpd pk pda iTjTcaiajp kb UkWeao TVnkoo pda lqUheV oaVpkn TjW pk Thh pdkoa sdk qjWanpTga TqWepo ej pda lqUheV oaVpkn, Wa Tna pdanabkna lhaToaW pk ajWknoa pdeo lTlan,
Gii Jfae 9fmie:igjnliffVl RhU 8oUcnil CVhVlRf( HRncihRf 8oUcn IWWcTV( /13)/63 9oTechabRg JRfRTV MiRU FIH;IH NW/W 6NJ 8eOiPo CfklPi:ihnliffVl iW 8oUcn( ObV 8oUcn :iggcmmcih Wil FiTRf 8onbilcncVm RhU nbV HRncihRf DVRfnb NVlpcTV ch AhafRhU RhU WRfVm( / QchTVhn NkoRlV( FIH;IH NW/J 0JH 9fM 9cJNb:ihnliffVl iW 8oUcn 8TTiohnm :iggcmmcih Wil NTinfRhU /5 CVilaV NnlVVn A;EH9PMCD AD0 0LJ Jfae AfoOJcc8oUcnil CVhVlRf HilnbVlh ElVfRhU 8oUcn IWWcTV/.2 PhcpVlmcny NnlVVn 9AFB8NO 9O3 /PA:igjnliffVl RhU
)
.
/,
0,
1,
2,
,
1lOIihTjO AiaaFfy
IbhfcMiIhTcb
MqUheVoaVpknTqWeplhTyoTjaooajpeThnkhaejiTejpTejejcVkjbeWajVaejpdaopasTnWodelkblqUheV bqjWo TjW ej pdkoa pk sdki pda naolkjoeUehepy kb opasTnWodel eo ajpnqopaW, MqUheV oaVpkn TqWepkno Tna kb Vkqnoa pdaioahrao TVVkqjpTUha bkn pdaen lanbkniTjVa TjW Tna Wqpy UkqjW pk qjWanpTga pdaen skng ej T lnkbaooekjTh( kUfaVpera TjW Vkop)abbaVpera iTjjan TjW sepd Wqa nacTnW pk pda jaaWo kb pdakncTjeoTpekjopdayTqWep,QdaenlneiTnyTqWeajVaoTnapdkoa(oqVdToMTnheTiajp(hkVTh ahaVpknTpao TjW pTtlTyano) kj sdkoa UadThb pday VTnny kqp pdaen opTpqpkny TjW kpdan bqjVpekjo, Eksaran(TosahhToTWWnaooejcpdaoaTqWeajVao(epeoejaranykjauoejpanaoppdTplqUheVTqWepkno skng sepd pda cnTej kb sdTp lqUheV UkWeao Tna oaagejc pk TVdeara TjW pdTp pday oaag pk TWW rThqa,
Qdeo lTlan WeoVqooao pda oanreVa pdTp lqUheV oaVpkn UkWeao VTj atlaVp bnki pdaen TqWepkno qjWan pda daTWejco8 TVdearejc iqpqTh qjWanopTjWejc ej pda lhTjjejc lnkVaoo; iTgejc qoa kb pda skng kb kpdano; nalknpejc ej Tj TllnklneTpa( bTen TjW peiahy iTjjan; TWWejc rThqa; TjW kUoanrejc lnkbaooekjTh apdeVo,
-ISTOjTbR aihiFW ibMOfghFbMTbR Tb hSO dWFbbTbR dfcIOgg
MqUheV oaVpkn UkWeao TjW pdaen TqWepkno jaaW pk qjWanopTjW pdknkqcdhy aTVd kpdanou nkhao( TjW skng pkcapdan pk bTVehepTpa abbaVpera TqWep TnnTjcaiajpo, MqUheV oaVpkn TqWepkno odkqhW lhTj pdaen skng VkjoeWanTpahy; TjW UkWeao oqUfaVp pk TqWep odkqhW Vkilhy bqhhy sepd pda namqenaiajpo kb lqUheV TVVkqjpTUehepy TjW Ua klaj ej pdaen WaThejco sepd pda TqWepkn, Qdaoa VkjoeWanTpekjo Tllhy pk Thh pylao kb TqWep8 pda TqWep kb bejTjVeTh opTpaiajpo( atTiejejc TjW nalknpejc kj pda neogo pk bejTjVeTh oyopaio(nacqhTnepy(lnklneapyTjWrThqabknikjay,
PmMciNkPNlfiJmOilfikkafmcO: ulhTj aTVd TqWep kj T pdknkqcd qjWanopTjWejc kb pda TqWepaW Uqoejaoo( TjW pda ajrenkjiajp ej sdeVd ep klanTpao( To ep nahTpao pk pda TqWep Tooecjiajp; uUa klaj sepd pda lqUheV oaVpkn UkWeao pdTp pday TqWep TUkqp pdaen kranThh TqWep TllnkTVd TjW dks pdeo sehh Ua TllheaW ej pda Vkjpatp kb aTVd kncTjeoTpekj; ubqhhy VkjoeWan pda jaaWo kb pda lqUheV oaVpkn UkWeao pday TqWep ej naolaVp kb pda peiejc kb pda TqWep TjW fkejphy Tcnaa T naTokjTUha peiapTUha bkn oqUieooekj kb ckkW mqThepy TVVkqjpo TjW Vkilhapekj kb pda TqWep; ujkpeatajThpkannWskhgayTqWeplanokjjabhknkiajaynTkpdpaaokigpiejeVaoecjTdjeoa TqWep opTbb pk Warahkl T okqjW Uqoejaoo qjWanopTjWejc TjW Waheran pda bqhh lkpajpeTh Uajabep kb pdaen TVVqiqhTpaW gjkshaWca TjW atlaneajVa;
3,
4,
5,
uajoqna pdaen skng eo Vkop)abbaVpera Uy bkVqoejc kj TnaTo sdana pday Tooaoo pdTp pda neogo kb annkn( bnTqW kn kpdan ennacqhTnepy Tna cnaTpaop TjW Uy TWklpejc TqWep TllnkTVdao WaoecjaW pk ajoqna pdTp pday cTpdan oqbbeVeajp( TllnklneTpa areWajVa pk oqllknp pdaen TqWep klejekj ej pda ikop Vkop)abbaVpera TjW peiahy iTjjan( dTrejc nacTnW pk pda eilTVp kb TqWep kj pda TqWepaW UkWy; updnkqcdkqp pda yaTn pk pda lqUheV oaVpkn UkWeao pdTp pday TqWep,Ua TVVaooeUha
Qdeo TllnkTVd sehh skng Uaop sdaj lqUheV UkWeao Tna bqhhy klaj sepd TqWepkno sepd pdaen iTjTcaiajp ejbkniTpekj TjW lhTjo( TjW sdana pday bTVehepTpa pda VkhhaVpekj kb areWajVa Uy TqWepkno TjW Vk)klanTpekj sepd pdaen ksj ejpanjTh( kn TllkejpaW( TqWepkno, Fp eo pda naolkjoeUehepy kb lqUheV oaVpkn UkWeao pk iTejpTej lnklan TVVkqjpejc naVknWo( lnalTna bejTjVeTh opTpaiajpo pk naTokjTUha peiapTUhao TcnaaW sepd pdaen TqWepkno( oTbacqTnW Tooapo( ajoqna pda VkilheTjVa kb pnTjoTVpekjo sepd opTpqpkny TjW kpdan Tqpdknepeao( pTga naTokjTUha opalo pk lnarajp TjW WapaVp bnTqW TjW kpdan ennacqhTnepeao( TjW iTjTca pdaen TbbTeno aVkjkieVThhy( abbeVeajphy TjW abbaVperahy.
MFVTbR igO cP hSO kcfV cP chSOfg
Fp eo Vkiikj bkn pda TqWep kb okia lqUheV UkWeao( bkn atTilha ckranjiajp WalTnpiajpo( pk jaaW pk WnTs kj areWajVa bnki kpdan UkWeao ej pda lqUheV( lnerTpa kn rkhqjpTny oaVpkno sdeVd dTra naVaeraW lqUheV cnTjpo kn sdeVd qjWanpTga bqjVpekjo kj UadThb kb pda UkWy Uaejc TqWepaW, Fp skqhW Ua jaepdan Vkop)abbaVpera jkn bTen TjW naTokjTUha bkn Thh pda UkWeao ej pda olajWejc VdTej( bnki pda bqjWejc pk pda Waherany kb oanreVao( pk Ua VkjopTjphy oqUfaVpaW pk oaranTh hTyano kb TqWep( aTVd TWWnaooejc epo ksj nalknpejc namqenaiajpo, Fj oqVd VenVqiopTjVao( abbeVeajVy namqenao pdTp lqUheV TqWepkno oaag pk iTteieoa( Ukpd ej pdaen TqWep kb bejTjVeTh opTpaiajpo TjW pdaen rThqa bkn ikjay skng( pda qoa pday iTga kb pda skng kb kpdano oqVd To ejpanjTh TqWepkno( nacqhTpkno TjW atpanjTh TqWepkno kb nahTpaW UkWeao, Qda skng VTnneaW kqp qjWan rTnekqo mqThepy oVdaiao VTj Thok Ua naharTjp, Fj qoejc pda skng kb kpdano( lqUheV TqWepkno iqop jaranpdahaoo ajoqna pdTp sdTp pday Wk Vkjpejqao pk Ua Vkjoeopajp sepd pda Wqpeao lhTVaW kj pdai Uy lnkbaooekjTh TqWepejc opTjWTnWo, 9o WeoVqooaW ej pda 9qWepejc MnTVpeVao :kTnWuo cqeWTjVa ej MnTVpeVa Kkpa /.( okiapeiao lqUheV TqWepkno kb VajpnTh ckranjiajp sehh namqena WenaVp TVVaoo pk ajpepeao bqjWaW Uy pda UkWeao pday Tna TqWepejc ok To pk lanbkni TqWep lnkVaWqnao,
PmMciNkPNlfiJmOilfikkafmcO: usdanaran pday fqWca ep lkooeUha( skng Vhkoahy sepd ejpanjTh TqWepkno; uoaag pk qoa pda skng kb pda TqWepkno kb nahTpaW ajpepeao( oqVd To oqUoeWeTneao( fkejp rajpqnao kn kpdan lqUheV UkWeao( sdana bejTjVeTh ejbkniTpekj TUkqp pdaoa kpdan ajpepeao eo ejVhqWaW ej pda bejTjVeTh opTpaiajpo kb lqUheV oaVpkn UkWeao sdeVd pday TqWep( sdanaran lkooeUha TjW pk pda atpajp pdTp pda oVkla kb pda skng kb pdaoa TqWepkno eo oqbbeVeajp bkn pdaen lqnlkoao; upk skng pkcapdan TVnkoo pda TqWep nTjca( bnki bejTjVeTh TqWep pk rThqa bkn ikjayatlhkna sTyo atTiejTpekjo;
0
uiTga qoa kb pda skng kb nacqhTpkny TjW ejolaVpekj UkWeao( sdanaran ep eo Vkjoeopajp sepd lnkbaooekjTh TqWepejc opTjWTnWo pk Wk ok; TjW uoaag pk skng Vhkoahy sepd pda BqnklaTj ;kqnp kb 9qWepkno pk iejeieoa pda TqWep UqnWaj kj RH lqUheV oaVpkn UkWeao ok bTn To pdeo eo Vkjoeopajp sepd pda Webbanejc opTpqpkny naceiao pdTp ckranj pda skng kb pda jTpekjTh TqWep TcajVeao,
6,MqUheV oaVpkn TqWepkno sehh Ua TUha pk iTga pda ikop atpajoera qoa kb pda skng kb ejpanjTh TqWepkno sdana pdana eo iqpqTh qjWanopTjWejc kb pda eilknpTjp TjW Webbanajp nkha kb ejpanjTh TqWepkno TjW pda olaVebeV sTyo ej sdeVd pdaen skng VTj Ua kb rThqa pk atpanjTh TqWep( TjW T sehhejcjaoo pk TWfqop skng lnkcnTiiao sdana TllnklneTpa TjW baToeUha, MqUheV oaVpkn iTjTcaiajp dTo Tj eilknpTjp nkha pk lhTy ej lnkikpejc abbaVpera Vk)klanTpekj kb pdeo jTpqna, PeiehTnhy( ckranjiajp WalTnpiajpo dTra Tj eilknpTjp nkha pk lhTy ej ajVkqnTcejc pda nacqhTpkno TjW ejolaVpkno bkn sdeVd pday Tna naolkjoeUha pk Vk)knWejTpa pdaen TVperepeao sepd pda skng kb lqUheV TqWepkno,
:OdcfhTbR Tb Fb FddfcdfTFhO( PFTf FbM hTaOWy aFbbOf 7,Ckn lqUheV TqWep pk dTra pda ikop UajabeVeTh eilTVp( ep eo aooajpeTh pdTp lqUheV TqWepkno nalknp pda naoqhpo kb pdaen skng lnkilphy – sdapdan pdeo eo bejTjVeTh TqWep kn rThqa bkn ikjay skng – jkp fqop pk ahaVpaW TjW TllkejpaW nalnaoajpTperao Uqp Thok pk pda iTjTcaiajp kb pda UkWeao oqUfaVp pk TqWep, Oalknpo pk TqWepaW UkWeao lnkreWa bqnpdan kllknpqjepeao bkn TqWepkno pk TWW rThqa TjW pdanaUy WenaVphy dahl pk eilnkra iTjTcaiajp TjW Vkjpnkh sepdej lqUheV oaVpkn UkWeao, Fp eo eilknpTjp pdTp lqUheV UkWeao TjW TqWepkno oap naTheopeV peiapTUhao bkn pda WeoVqooekj TjW bejTheoTpekj kb nalknpo( TjW pdTp pday gaal pk pdaoa peiapTUhao,
/.,fakkifli:OcmciNkPmMiJmOPNlf uoaag pk ajoqna pdTp( bnki pda benop WnTbp( nalknpo ejpajWaW bkn lqUheVTpekj Tna kUfaVpera( UThTjVaWejVkjpajpTjWpkja(naheTUha(VhaTn(lanoqToeraTjWpeiahy; unalknp ej T peiahy iTjjan pk pda TllnklneTpa TqWeajVa TjW lnkreWa baaWUTVg pk TqWepaW UkWeao pdnkqcdkqp pda TqWep lnkVaoo; TjW uodks lqUheV oaVpkn UkWeao WnTbpo kb nalknpo TUkqp pdai ejpajWaW bkn lqUheVTpekj( TjW cera pdai pda kllknpqjepy pk Tcnaa pda bTVpo oap kqp TjW Vkiiajp kj pda klejekjo naTVdaW,
-MMTbR EFWiO //,Qda lneiTny rThqa kb pda TqWep kb bejTjVeTh opTpaiajpo Tneoao bnki pda TooqnTjVa lnkreWaW pk pda pTtlTyan(MTnheTiajpTjWkpdannalnaoajpTperaoTopdanaoqhpkbTjkUfaVperaTjWnecknkqonareas, CejTjVeTh TqWep Thok WenaVphy lnkreWao rThqa Uy ikjepknejc TjW eilnkrejc bejTjVeTh iTjTcaiajp, 9qWepkno sehh( dksaran( kbpaj lnkreWa TWWepekjTh rThqa sdaj pday jkpa kllknpqjepeao bkn Vkop)abbaVpera eilnkraiajpo Tneoejc bnki pdaen
1
atTiejTpekjo TjW WnTs pdaoa pk pda Tppajpekj kb iTjTcaiajp, 9jW pda ataVqpekj kb rThqa bkn ikjay opqWeao eo hegahy pk lnaoajp cnaTpan oVkla bkn TWWejc rThqa,fedhudSfOiPllNiPuCPu: usdanaran lkooeUha( pk lnkikpa Uappan iTjTcaiajp TjW WaVeoekj)pTgejc( TjW pdqo Toaag( ikna abbaVpera qoa kb pTtlTyanou naokqnVao( bkn atTilha( pdnkqcd decdhecdpejc TjW WeooaiejTpejc ckkW lnTVpeVa TjW lnkreWejc paVdjeVTh TooeopTjVa( TjW dahl lnkikpa abbaVpera VknlknTpa ckranjTjVa TnnTjcaiajpo ej lqUheV oaVpkn UkWeao,
5HgOfjTbR dfcPOggTcbFW OhSTIg
/0,MnkbaooekjTh TqWepkno Tna namqenaW Uy PpTpaiajp kb 9qWepejc PpTjWTnWo /.. pk kUoanra pda apdeVTh cqeWTjVa kb pda lTnpeVqhTn lnkbaooekjTh UkWeao pk sdeVd pday Uahkjc/, Fj TWWepekj pdana Tna apdeVTh VkjoeWanTpekjo olaVebeV pk pda lqUheV oaVpkn, 9hh lqUheV oaVpkn UkWeao Tna namqenaW pk kUoanra decd opTjWTnWo kb lnkUepy ej pda iTjTcaiajp kb pdaen TbbTeno, Qdaoa ejVhqWa pda oaraj lnejVelhao kb lqUheV heba eWajpebeaW Uy pda ;kiieppaa kj PpTjWTnWo ej MqUheV Ieba8 oahbhaoojaoo( ejpacnepy( kUfaVperepy( TVVkqjpTUehepy( klajjaoo( dkjaopy TjW haTWanodel, Qda jTpekjTh TqWep TcajVeao oaag pk iTejpTej pda decdaop opTjWTnWo kb VknlknTpa ckranjTjVa sepdej pdaen kncTjeoTpekjo TjW pdanabkna pk Tllhy TllnklneTpa apdeVTh opTjWTnWo pk pda VkjWqVp kb pdaen TqWepo, Qday dTra WnTsj kj lnkbaooekjTh TjW lqUheV oaVpkn lnejVelhao ej lnalTnejc pdaen ksj VkWao kb VkjWqVp TjW sehh pTga ejpk TVVkqjp Tjy bqnpdan Warahkliajpo ej pdeo TnaT,
/1,:OfacmiJlfPNNkkkfiilmOicMmP ujkp UaVkia bejTjVeThhy kn lanokjThhy ejrkhraW sepd pda lqUheV oaVpkn UkWeao pday TqWep TjW jkp TVValp cebpo kn Tjypdejc kpdan pdTj ikWaop dkolepThepy bnki pdai; ukn lkhepeVTh VkjoeWanTpekjo pk VhkqW pdaen fqWcaiajp;jkp Thhks lanokjTh ujkp odTna ej pda WaVeoekjo kb pda lqUheV oaVpkn UkWeao pday TqWep( kpdan pdTj ej naTVdejc Tcnaaiajp kran pda VkjWqVp kb pda TqWep; uTrkeW pTgejc kran pda Wqpeao kb iTjTcaiajp kb pda lqUheV oaVpkn UkWeao pday TqWep ej nahTpekj pk iTejpTejejc TVVkqjpejc naVknWo( lnalTnejc TVVkqjpo( oTbacqTnWejc Tooapo( lnkreWejc ejpanjTh TqWep oanreVao kn lnarajpejc bnTqW TjW Vknnqlpekj, Qday odkqhW jkp TVp To iTjTcaiajp VkjoqhpTjpo( Uqp odkqhW lnkreWa TWreVa pk iTjTcaiajp; uTrkeW Tjy VTilTecjejc kj UadThb kb pda UkWeao pday TqWep( kpdan pdTj pk qldkhW atTilhao kb ckkW lnTVpeVa bkn pda Uajabep kb kpdano; uqoa paTio lkooaooejc TllnklneTpa ogehho TjW atlaneajVa ej pda skng pday qjWanpTga TjW bkn pda pyla kb Tooecjiajp qjWanpTgaj;
- If eRcgTL FM bcfML fREf fRM 3gLifibP PdEIfiIMe 4cEdL cbTy ibfMbLML egIR DfEfMaMbfe fc IcvMd EgLifcde ib fRM IcbfMhf cN fRM EgLif cN NibEbIiET efEfMaMbfe.
2
uskng sepd VTna( pdknkqcdjaoo TjW atlaWepekj( Tooaooejc VnepeVThhy pda ejbkniTpekj TjW atlhTjTpekjo pday kUpTej ej pda Vkqnoa kb pdaen TqWepo TjW kpdan atTiejTpekjo TjW oaagejc TWWepekjTh areWajVa pdTp pday VkjoeWan jaVaooTny; uej lhTVa TnnTjcaiajpo pk Vkjpnkh TjW nareas pda mqThepy kb pdaen skng;dTra uUadTra sepd VkjoeWanTpekj pksTnWo pdkoa pday iaap ej pda Vkqnoa kb VkjWqVpejc pdaen skng; udTra WabejaW lnkVaooao TjW lnkVaWqnao bkn WaThejc sepd VkilhTejpo TjW oaag pk naokhra WebbeVqhpeaomqeVghy(VTnabqhhyTjWbTenh;y umaeqjknWpjpoanaiWeoVjkp(UayhkoajeVeanape(ponkbjalknpekndajpUhlqdpaiTpekjkUpTejaWej Vkqnoa kb pdaen skng( atValp sdana namqenaW pk ej lqnoqTjVa kb pdaen opTpqpkny naolkjoeUehepeao kn Uy Tcnaaiajp sepd TqWepaW UkWeao; TjW ucera ejWereWqTho kn pdenW lTnpeao Tj kllknpqjepy pk Vkiiajp kj lkejpo kb bTVp TjW lnaoajpTpekj Uabkna nalknpo sdeVd iTga oqUopTjpera nabanajVao pk pdai Tna bejTheoaW( ok bTn To eo lnTVpeVTUha,
/2,pda Vkjpatp kb pdaoa Vkiiepiajpo( ep eo sknpd jkpejc pdTp TqWepknou TUehepy pk skng abbeVeajphy TjWFj abbaVperahy( TjW pk lnaoajp naoqhpo ej T peiahy bTodekj( WalajWo daTrehy kj pda Vk)klanTpekj kb pdkoa pday Tna TqWepejc, MqUheV oaVpkn UkWeao pdTp bejW pdTp pdaen TqWepkno Tna bThhejc odknp kb pdaoa Vkiiepiajpo ej Tjy oecjebeVTjp naolaVp odkqhW nTeoa pda iTppan sepd pdaen TqWepkno, Qda bkqn jTpekjTh TqWep TcajVeao aTVd dTra pdaen ksj lnkVaWqnao bkn WaThejc sepd pdaoa iTppano,
3
.
/,
0,
WSFh diHWTI gOIhcf HcMTOg IFb OldOIh Pfca hSOTf FiMThcfg
-CcbgiWhFhTcbPFdOfIggiOMHyhSOPiHWTI-iMThFcfia
IbhfcMiIhTcb
MqUheV oaVpkn TqWep lhTyo Tj aooajpeTh nkha ej iTejpTejejc VkjbeWajVa ej pda opasTnWodel kb lqUheV bqjWo TjW ej pdkoa pk sdki pda naolkjoeUehepy kb opasTnWodel eo ajpnqopaW, Qda lneiTny TqWeajVao bkn lqUheV TqWepkno Tna pdkoa (oqVd To MTnheTiajp( hkVTh ahaVpknTpao( pTtlTyano) kj sdkoa UadThb pday VTnny kqp pdaen opTpqpkny TjW kpdan bqjVpekjo, Eksaran( To sahh To TWWnaooejc pdaoa TqWeajVao( lqUheV oaVpkn TqWepkno naVkcjeoa pdTp pday Tna TVVkqjpTUha bkn pdaen ksj lanbkniTjVa TjW Tna Wqpy UkqjW pk qjWanpTga pdaen skng ej T lnkbaooekjTh( kUfaVpera TjW Vkop)abbaVpera iTjjan TjW sepd Wqa nacTnW pk pda jaaWo kb pda UkWeao pday TqWep, Wdeha pda TqWep kb lqUheV UkWeao eo qjWanpTgaj Uy iTjy Webbanajp UkWeao( ejVhqWejc pda jTpekjTh TqWep TcajVeao TjW lnerTpa oaVpkn TqWepkno sdki pday kn kpdano Tllkejp( pdeo TVVkqjpTUehepy Tllheao nacTnWhaoo kb sdki eo pda TqWepkn,
9decdmqThepyTqWep(oaaCecqna/)VTjUaopUalnkreWaWsdajTqWepaWUkWeaoTjWTqWepknoaTVd bqhbeh pdaen naolaVpera naolkjoeUehepeao TjW TVperahy oaag pk skng pkcapdan, Qda oanreVa sdeVd lqUheV oaVpkn UkWeao VTj atlaVp bnki pdaen TqWepkno iqop pdanabkna Ua oap ej pda Vkjpatp kb pdaoa naolkjoeUehepeao8 ulqUheV UkWeao Tna TVVkqjpTUha pk MTnheTiajp( hkVTh ahaVpknTpao TjW pda lqUheV bkn pda opasTnWodel kb lqUheV bqjWo qjWan pdaen Vkjpnkh, Qk pdeo ajW pday Tna naolkjoeUha bkn iTejpTejejc lnklan TVVkqjpejc naVknWo( lnalTnejc bejTjVeTh opTpaiajpo pk naTokjTUha peiapTUhao TcnaaW sepd pdaen TqWepkno( oTbacqTnWejc Tooapo( ajoqnejc pda VkilheTjVa kb pnTjoTVpekjo sepd opTpqpkny TjW kpdan Tqpdknepeao( pTgejc naTokjTUha opalo pk lnarajp TjW WapaVp bnTqW TjW kpdan ennacqhTnepeao( TjW iTjTcejc pdaen TbbTeno aVkjkieVThhy( abbeVeajphy TjW abbaVperah;y TjW ulqUheV TqWepkno Tna naolkjoeUha bkn bkniejc Tj ejWalajWajp TjW kUfaVpera reas kj pda bejTjVeTh opTpaiajpo lnalTnaW Uy TqWepaW UkWeao( ejVhqWejc( sdana TllheVTUha( pda VkilheTjVa kb pda qjWanhyejc pnTjoTVpekjo sepd opTpqpkny TjW kpdan Tqpdknepeao( TjW kj pda TnnTjcaiajpo iTWa Uy pda TqWepaW UkWy bkn oaVqnejc lnklneapy TjW rThqa bkn ikjay,
4
8iOkgM ,: 7hhMciiFa HSFgFHiMgihiiHh dN SiOS fkFaiiy FkLii
8 TffO hmJcily JmOil oicc MP: uchUVjVhUVhn RhU iSdVTncpV; uncgVfy; uqVff)lVRmihVU RhU miohUfy SRmVU, TaP gifNPkk fS J aiTa hmJcily JmOil: uTVVrcpmmfVinniRUUhmVi;mmVhcmSomiUysnVUSRoUcnWVbiciholnjUVmc uni RlVRm Wil cgjlipcha mnVqRlUmbcj RhU jVlWilgRhTV nbRn RlV UVnVTnVU ch nbV TiolmV iW nbV qile;UlRqm gRhRaVgVhnsm RnnVhncih ucm moSdVTn ni VWWVTncpV koRfcny Tihnlif,
1,cajaneV panio pda oVkla TjW jTpqna kb pda oanreVa pdTp lqUheV oaVpknQdeo lTlan WaoVneUao ej UnkTW UkWeao VTj atlaVp bnki pdaen TqWepkno, Fp eo jkp ejpajWaW pk aopTUheod Tjy jas namqenaiajpo bkn lqUheV oaVpkn TqWepkno kn pk Ua naTW To T lanbkniTjVa opTjWTnW, Fj pda TqWep kb pda bejTjVeTh opTpaiajpo kb T lqUheV oaVpkn UkWy( lqUheV oaVpkn TqWepkno Vkilhy sepd pda 9qWepejc PpTjWTnWo aopTUheodaW Uy pda 9qWepejc MnTVpeVao :kTnW( sdeVd Tna oap kqp ej PpTpaiajpo kb 9qWepejc PpTjWTnWo (P9Po), Fj kpdan pylao kb TqWep Tooecjiajp pday qjWanpTga Tp lqUheV oaVpkn UkWeao( lqUheV oaVpkn TqWepkno Tllhy pda VkjValpo ajodnejaW ej P9Po sdana TllnklneTpa, Eksaran( P9Po Tna ejpajWaW bkn bejTjVeTh opTpaiajp TqWep TjW ok Wk jkp lnkreWa T Vkilnadajoera bnTiaskng bkn pdaoa kpdan Tooecjiajpo, MqUheV oaVpkn TqWepkno Thok VTnny kqp pdaen skng ej TVVknWTjVa sepd Tjy naharTjp opTpqpkny VkWao kb lqUheV oaVpkn TqWep,
2,MqUheV oaVpkn TqWep dTo WenaVp bejTjVeTh VkjoamqajVao kj pda lqUheV lqnoa, Fp eo pdanabkna ej aranykjauoejpanaopbknlqUheVoaVpknTqWeppkUaVkop)abbaVpera(UkpdUyTrkeWejcatVaooera VkilheTjVa Vkopo TjW( sdana lnTVpeVTUha( Uy dahlejc pda lqUheV oaVpkn UkWy, Eksaran( T Vkop)abbaVpera TqWep iqop Thok naoqhp ej okqjW TjW naheTUha VkjVhqoekjo, MqUheV oaVpkn TqWepkno pdanabkna naVkcjeoa Vkop VkjoeWanTpekjo TjW pda Waoena pk TWW rThqa VTjjkp Ua ThhksaW pk eilTen pda neckqn TjW ejWalajWajVa kb pda TqWep,
3,pda jaaW bkn lqUheV oaVpkn TqWepkno pk8Qda lTlan Vkrano uTVdeara iqpqTh qjWanopTjWejc ej pda lhTjjejc lnkVaoo; u·iTga qoa kb pda skng kb kpdano; unalknp pdaen skng ej Tj TllnklneTpa( bTen( peiahy iTjjan; uTWW rThqa; ukUoanra lnkbaooekjTh apdeVo,
5
  • Univers Univers
  • Ebooks Ebooks
  • Livres audio Livres audio
  • Presse Presse
  • Podcasts Podcasts
  • BD BD
  • Documents Documents