Auditing (Arens) 14e Chapter 5 PowerPoint Slides

 

Num`t`id5 ]hg Nrt nim [k`gikg jc Nssurnikg Gidndgfgits Cjurtggith Kninm`ni Gm`t`ji

Khnptgr 7

 Num`t Gv`mgikg

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7->

 

Agnri`id Jbegkt`vgs (> jc 2) >. Wimgrstnim thg purpjsg nim typgs jc num`t gv`mgikg usgm thrjudhjut thg num`t prjkgss. 2. Gxpan`i thg thrgg num`t gv`mgikg mgk`s`jis tj mgtgrf`ig whnt gv`mgikg tj dnthgr nim hjw fukh tj nkkufuantg. eumdfgit tj mgtgrf`ig thg mgdrgg jc ;. Wsg prjcgss`jina eumdfgit pgrsuns`vgigss jc num`t gv`mgikg. =. Mgskr`bg thg typgs jc num`t prjkgmurgs cjr dnthgr`id num`t gv`mgikg. 7. Mgs`di ninayt`kna prjkgmurgs cjr thg vnr`jus phnsgs jc thg num`t prjkgss. Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-2

 

Agnri`id Jbegkt`vgs (2 jc 2) 3. Wimgrstnim thg purpjsgs jc num`t mjkufgitnt`ji. 4. _rgpnrg jrdni`zgm num`t mjkufgitnt` mjkufgitnt`ji. ji. 8. Gxpan`i hjw tgkhijajdy nccgkts num`t gv`mgikg nim num`t mjkufgitnt`ji. 0. Wimgrstnim nim nppay prjcgss`jina slgpt`k`sf tj gv`mgikg nim mjkufgitnt`ji mgk`s`jis.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-;

 

Inturg jc Num`t Gv`mgikg (> jc 2) • Fjst jc thg num`tjr‐s num`tjr ‐s wjrl `i cjrf`id ni num`t jp`i`ji kjis`sts jc jbtn`i`id nim gvnaunt`id num`t gv`mgikg. • KN[ 7?? gxpan`is thnt num`t gv`mgikg `s gv`mgikg `s `icjrfnt`ji usgm by thg num`tjr `i nrr`v`id nt kjikaus`jis upji wh`kh thg num`t jp`i`ji `s bnsgm. • Gv`mgikg `ikaumgs `icjrfnt`ji dgigrntgm by thg num`tjr, th`rm pnrt`gs, nim thg ka`git.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-=

 

Inturg jc Num`t Gv`mgikg (2 jc 2) • Gv`mgikg `s bjth `icjrfnt`ji thnt suppjrts nim kjrrjbjrntgs fnindgfgit‐s nssgrt`jis, nim niy `icjrfnt`ji thnt kjitrnm`kts thjsg nssgrt`jis. @i sjfg knsgs, `t kni thg nbsgikg jc `icjrfnt`ji gxnfpag, fnindgfgit fnindgfg itbg rgcusgs tj prjv`mg n rgqugstgm(cjr mjkufgit). •  Ns `aaustrntgm `aaustrntgm `i C`durg C`durg 7->, gv`mgikg gv`mgikg `s dnthg dnthgrgm rgm `i naa phnsgs jc thg num`t prjkgss nim `s usgm tj hgap thg num`tjr fnlg n vnr`gty jc eumdfgits nim kjikaus`jis”tj nkkgpt (jr kjit`iug w`th) thg ka`git, tj pani thg num`t, tj mgk`mg whgrg thgrg kjuam bg n r`sl jc fntgr`na f`sstntgfgit `i thg c`inik`na stntgfgits, tj mgvgajp ni npprjpr`ntg r`sl rgspjisg, nim tj kjikaumg ns tj thg typg jc num`t rgpjrt. Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-7

 

Num`t Gv`mgikg Mgk`s`jis • IN]WRG5 Th`kh num`t prjkgmurgs tj usg: • GX]GI]5 Th`kh `tgfs tj sgagkt cjr tgst`id: • ]@F@ID5 Thgi tj pgrcjrf thg prjkgmurgs:

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-3

 

Num`t _rjkgmurgs (> jc 2) • Thnt `s ni num`t prjkgmurg: prjkgmurg:  ‛ @t `s thg mgtn`agm `istrukt`jis cjr thg kjaagkt`ji jc num`t gv`mgikg” thnt `s, thg nktuna tnsl thnt yju mj tj jbtn`i gv`mgikg w`th rgspgkt tj ni num`t jbegkt`vg5 cjr gxnfpag, whgi yju kjuit `ivgitjry, `ivgitjry, yju ijtg thg qunit`ty, ajknt`ji, tnd iufbgr, ui`t jc fgnsurg nim kjim`t`ji.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-4

 

Num`t _rjkgmurgs (2 jc 2) •  Num`t prjkgmurgs prjkgmurgs cnaa `itj `itj thrgg kntgdjr`gs5 kntgdjr`gs5  ‛ R`sl nssgssfgit prjkgmurgs”pgrcjrfgm prjkgmurgs”pgrcjrfgm by thg num`tjr tj jbtn`i `icjrfnt`ji cjr `mgit`cy`id nim nssgss`id r`sls jc fntgr`na f`sstntgfgit `i thg c`inik`na stntgfgits mug tj crnum j jrr grrjr grrjr..  ‛ ]gsts jc kjitrjas”mgs`digm kjitrjas”mgs`digm tj gvnauntg thg jpgrnt`id gccgkt`vgigss jc kjitrjas nt thg nssgrt`ji agvga.  ‛ [ubstnit`vg prjkgmurgs”mgs`digm prjkgmurgs”mgs`digm tj mgtgkt fntgr`na f`sstntgfgits `i nkkjuits wh`kh `ikaumg tgsts jc mgtn`as nim ninayt`kna prjkgmurgs.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-8

 

R`sl Nssgssfgit Num`t _rjkgmurgs5 R`sl _rjkgmurgs • Cjr gnkh fnejr kanss jc trnisnkt`jis nim fntgr`na dgigrna agmdgr nkkjuit, thg num`tjr ajjls nt thg pjtgit`na cjr thg r`sl jc fntgr`na f`sstntgfgit f`sstntgfgit.. • Lijwagmdg jc thg ka`git‐s `imustry, bus`igss, nim jpgrnt`id prjkgmurgs w`aa hgap thg num`tjr kjfpagtg th`s nssgssfgit.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7-0

 

Thy, Thnt, Hjw ]hg Thy, Hjw,, nim Thgi jc Num`t _rjkgmurgs5 Th`kh @tgfs tj [gagkt • Jikg ni num`t prjkgmurg `s mgtgrf`igm, thg num`tjr fny5 (>) sgagkt naa `tgfs `i thg pjpuant`ji, (2) sgagkt spgk`c`k `tgfs `i thg pjpuant`ji, (;) usg num`t snfpa`id, jr (=) usg sjfg kjfb`int`ji jc c`rst thrgg.

• ]hg khj`kg mgpgims upji thg purpjsg jc thg tgst nim thg pnrt`kuanrr k`rkufstnikgs, sukh ns thg gxtgit jc nutjfntgm pnrt`kuan kjitrjas nim thg r`sl jc fntgr`na f`sstntgfgit, ns wgaa ns thg prnkt`kna`ty nim/jr gcc`k`giky jc thg prjkgmurg.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >?

 

Thy, Thnt, Hjw ]hg Thy, Hjw,, nim Thgi jc Num`t _rjkgmurgs5 _rjkgmur gs5 ]`f`id •  Ni num`t jc jc c`inik`na stntgfgits us usunaay unaay kjvgrs kjvgrs n pgr`jm sukh ns n ygnr, nim ni num`t `s jctgi ijt kjfpagtgm uit`a sgvgrna wggls jr fjiths nctgr thg gim jc thg c`skna pgr`jm. • ]hg t`f`id jc num`t prjkgmurgs kni vnry crjf gnray `i thg nkkjuit`id pgr`jm tj ajid nctgr `t hns gimgm.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >>

 

Num`t _rjdrnf • ]hg sgt jc mgtn`agm `istrukt`jis cjr thg git`rg kjaagkt`ji jc gv`mgikg cjr ni num`t nrgn `s knaagm ni num`t prjdrnf. prjdrnf. • ]hgrg fny bg sgvgrna num`t prjdrnfs cjr n kykag, mgpgim`id upji thg iufbgr jc stncc nss`digm tj ni gidndgfgit. • Ijrfnaay, thgrg `s ni num`t prjdrnf cjr gnkh kjfpjigit jc thg num`t (g.d., nkkjuits rgkg`vnbag nimprjkgmurgs snags).urgs Ni gxkgrpt jc ni num`t prjdrnf thnt `ikaumgs num`t prjkgm (thg hjw), snfpag s`zg, `tgfs tj sgagkt (thg whnt), t`f`id (thg whgi) nim thg rgagvnit nssgrt`ji (thg why) `s d`vgi `i ]nbag 7-;. 7-;. Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >2

 

Npprjpr`ntgigss5 [nfpag [`zg • ]hg snfpag s`zg w`aa vnry mgpgim`id upji5  ‛ ]hg snfpa`id fgthjm khjsgi<  ‛ ]hg typg jc tgst (g.d., tgst jc kjitrjas vs. tgst jc mgtn`as)< nim  ‛ ]hg nfjuit jc nssurnikg tj bg jbtn`igm crjf thg tgst.

• ]hg snfpa`id fgthjm nim s`zg `s rgantgm tj nssgssgm r`sls.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >;

 

_grsuns`vgigss jc Gv`mgikg • [ucc`k`git npprjpr`ntg gv`mgikg `s pgrsuns`vg pgrsuns`vg rnthgr  rnthgr thni kjikaus`vg.. kjikaus`vg • _grsuns`vg gv`mgikg `s5  ‛  Npprjpr`ntg”rgagvnit nim rga`nbag  ‛ [ucc`k`git”gijudh gv`mgikg  ‛ ]`fgay” ]`fgay”kjvgr`id kjvgr`id thg npprjpr`ntg t`fg pgr`jm

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >=

 

Npprjpr`ntgigss •  Npprjpr`ntg  Npprjpr`ntgigss igss jr suc succ`k`git c`k`git npprjp npprjpr`ntg r`ntg gv`mgikg gv`mgikg fgnis thnt thgrg `s gijudh gv`mgikg jc n h`dh gijudh quna`ty tj cjrf n kjikaus`ji w`th rgspgkt tj thg num`t jp`i`ji. • ]hg num`tjr fust bg pgrsunmgm thnt h`s jr hgr jp`i`ji `s kjrrgkt w`th n h`dh agvga jc nssurnikg. • ]hg snfpag s`zg w`aa vnry mgpgim`id upji5  ‛ ]hg snfpa`id fgthjm khjsgi<  ‛ ]hg typg jc tgst (g.d., tgst jc kjitrjas vs. tgst jc mgtn`as)< nim  ‛ ]hg nfjuit jc nssurnikg tj bg jbtn`igm crjf thg tgst.

• ]hg snfpa`id fgthjm nim s`zg `s rgantgm tj nssgssgm r`sls. Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >7

 

Rgagvnikg • Rgagvnikg jc Rgagvnikg jc gv`mgikg mgnas w`th thg ajd`kna kjiigkt`ji w`th thg mgs`di jc thg num`t prjkgmurg nim thg nssgrt`ji jr kjitrja thnt `s bg`id tgstgm. • Rgagvnikg kni bg kjis`mgrgm jiay `i tgrfs jc spgk`c`k num`t jbegkt`vgs.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >3

 

Rga`nb`a`ty jc Gv`mgikg (> jc ;) • ]hgrg nrg s`x cnktjrs tj kjis`mgr whgi nssgss`id thg rga`nb`a`ty jc gv`mgikg5  ‛ Gv`mgikg jbtn`igm m`rgktay by num`tjr ”gv`mgikg ”gv`mgikg jbtn`igm m`rgktay by thg num`tjr phys`kna gxnf`int`ji, jbsgrvnt`ji, rgpgrcjrfnikg nim/jr thrjudh `ispgkt`ji.  ‛ @imgpgimgikg jc sjurkg (`g., thg `icjrfnt`ji prjv`mgr) prjv`mgr)” ” gv`mgikg jbtn`igm crjf n sjurkg juts`mg thg git`ty `s fjrg rga`nbag thni thnt jbtn`igm crjf w`th`i.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - >4

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7

>4

 

Rga`nb`a`ty jc Gv`mgikg (2 jc ;) • ]hgrg nrg s`x cnktjrs tj kjis`mgr whgi nssgss`id thg rga`nb`a`ty jc gv`mgikg5  ‛ ^una`c`knt`jis jc sjurkg (`g., thg `icjrfnt`ji prjv`mgr)” prjv`mgr)” `im`v`munas `icjrfnt`ji shjuam bg kjfpgtgit nim quna`c`gm tj prjv`m`id mj sj.  ‛ Kjis`stgiky crjf fuat`pag sjurkgs”gv`mgikg sjurkgs”gv`mgikg w`th naa sjurkgs kjis`stgit `s fjrg rga`nbag thni `ikjis`stgit gv`mgikg.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7

>8

 

Rga`nb`a`ty jc Gv`mgikg (; jc ;) • ]hgrg nrg s`x cnktjrs tj kjis`mgr whgi nssgss`id thg rga`nb`a`ty jc gv`mgikg5  ‛ ]hg gccgkt`vgigss jc ka`git‐s ka`git‐s `itgrina kjitrjas”whgi kjitrjas”whgi n ka`git‐s `itgrina kjitrjas nrgkjitrjas gccgkt`vg, rga`nbag thni whgi nrggv`mgikg wgnl. jbtn`igm `itgrinaay `s fjrg  ‛ Mgdrgg jc jbegkt`v`ty”gv`mgikg jbegkt`v`ty”gv`mgikg thnt rgqu`rgs thg usg jc n h`dh agvga jc eumdfgit `s agss jbegkt`vg.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

[ucc`k`giky • ]hg qunit`ty jc gv`mgikg jbtn`igm mgtgrf`igs `ts succ`k`giky.. succ`k`giky • ^unit`ty `s fgnsurgm pr`fnr`ay by thg snfpag s`zg thg num`tjr sgagkts. • ]hg fjst `fpjrtnit cnktjrs mgtgrf`i`id thg npprjpr`ntg snfpag s`zg nrg5  ‛ ]hg num`tjr‐s gxpgktnt`ji jc grrjrs  ‛ ]hg gccgkt`vgigss jc thg ka`git‐s `itgrina kjitrjas. k jitrjas.

7

>0

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7

2?

 

]`fga`igss • ]hg t`fga`igss t`fga`igss jc  jc num`t gv`mgikg kni rgcgr tj g`thgr whgi `t wns nkkufuantgm jr thg pgr`jm kjvgrgm by thg num`t.  ‛ Cjr bnanikg shggt nkkjuits, gv`mgikg `s fjrg pgrsuns`vg whgi `t `s jbtn`igm ns kajsg tj thg bnanikg shggt mntg ns pjss`bag.  ‛ Cjr `ikjfg stntgfgit nkkjuits, gv`mgikg `s fjrg pgrsuns`vg `c `t kjvgrs thg git`rg pgr`jm uimgr num`t rnthgr thni jiay n pnrt jc thg pgr`jm.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7

2>

 

Kjfb`igm Gccgkt (> jc 2) • ]hg num`tjr iggms tj kjis`mgr naa jc thg gv`mgikg cnktjrs tjdgthgr, `.g., thg kjfb`igm gccgkts jc gccgkts jc succ`k`giky, succ`k`giky, npprjpr`ntgigss nim t`fga`igss `i thg kjitgxt jc thg r`sl jc fntgr`na f`sstntgfgit f`sstntgfgit cjr thnt num`t jbegkt`vg. jbegkt`vg. • _nrt jc thg gv`mgikg dnthgr`id mgk`s`ji `s rgantgm tj thg trnmgjcc jc thg kjst jc dnthgr`id gv`mgikg vgrsus `ts pgrsuns`vgigss.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

Kjfb`igm Gccgkt (2 jc 2) ]nbag 7-> Rgant`jish`ps 7-> Rgant`jish`ps Nfjid Gv`mgikg Mgk`s`jis nim _grsuns`vgigss Num`t Gv`mgikg Mgk`s`jis

^una`ty Nccgkt`id _grsuns`vgigss jc Gv`mgikg

Inturg jc num`t prjkgmurgs

Npprjpr`ntgigss Rgagvnikg Rga`nb`a`ty • Jbtn`i Jbtn`igm gm m`rg m`rgktay ktay by thg thg num` num`tjr  tjr  • @i @img mgpg pgim imgi gikg kg j jcc sjur sjurkg kg • ^una ^una`c `c`k `knt nt`j `jis is jc sjur sjurkg kg • Kjis Kjis`s `stgi tgiky ky jc jc gv`m gv`mgi gikg kg • Gc Gccgkt cgkt`vg `vgigs igss s jc `i `itgri tgrina na kjitr kjitrjas jas • Jbeg Jbegkt` kt`v` v`ty ty jc jc gv`mg gv`mgikg ikg

Gxtgit jc ]gst`id

[ucc`k`giky • Nmgq Nmgqun untg tg snfp snfpag ag s` s`zg zg • [gagkt` [gagkt`ji ji jc prjpg prjpgrr pjpuan pjpuant`j t`ji i `tg `tgfs fs

]`f`id

]`fga`igss • Thgi Thgi prjkg prjkgmur murgs gs nrg nrg pgrcjrf pgrcjrfgm gm • _jrt`j _jrt`ji i jc pgr`jm pgr`jm bg`id bg`id num` num`tgm tgm

7 - 22

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - 2;

 

[pgk`c`k ]ypgs jc Num`t _rjkgmur _rjkgmurgs gs (> jc 7) • _nrndrnphs N>? tj N27 jc KN[ 7?? sgt jut sgvgi ‑wnys‖ tj kjaagkt gv`mgikg5 (>) @ispgkt`ji”a`tgrnaay @ispgkt`ji”a`tgrnaay thg num`tjr‐s `ispgkt`ji jr kjuit jc n tnid`bag nssgtnim jr mjkufgit. @ispgkt`ji `s rgdnrmgm ns jig jc thg fjst rga`nbag usgcua typgs jc num`t gv`mgikg. (2) Jbsgrvnt`ji”jbsgrvnt`ji Jbsgrvnt`ji”jbsgrvnt`ji `s thg usg jc jig‐s sgisgs tj nssgss kgrtn`i nkt`v`t`gs. @t `s igvgr succ`k`git by `tsgac, nim thg num`tjr fust cjaajw up `i`t`na `fprgss`jis w`th jthgr l`ims jc kjrrjbjrnt`vg gv`mgikg.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - 2=

 

@ispgkt`ji5 @itgrina Sgrsus Sgrsus Gxtgrina Gxtgrina Mjkufgitnt`ji •  Ni `itgrina mjkufgit `s mjkufgit `s jig thnt hns bggi prgpnrg nim usgm w`th`i thg ka`git‐s jrdni`znt`ji nim `s rgtn`igm w`thjut gvgr dj`id tj ni juts`mg pnrty sukh ns n kustjfgr jr n vgimjr. •  Ni gxtgrina mjkufgit `s mjkufgit `s jig thnt hns bggi `i thg hnims jc sjfgjig juts`mg thg ka`git‐s jrdni`znt`ji whj `s n pnrty tj thg trnisnkt`ji bg`id mjkufgitgm. • Gxtgrina mjkufgits nrg rgdnrmgm ns fjrg rga`nbag thni thjsg thnt nrg `itgrina.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - 27

 

@ispgkt`ji5 Sjukh`id nim ]rnk`id • Sjukh`id `s Sjukh`id `s thg usg jc mjkufgitnt`ji tj suppjrt rgkjrmgm trnisnkt`jis jr nfjuits. • ]rnk`id `s ]rnk`id `s thg usg jc mjkufgitnt`ji tj mgtgrf`ig `c trnisnkt`jis jr nfjuits nrg `ikaumgm `i thg nkkjuit`id rgkjrms.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - 23

 

[pgk`c`k ]ypgs jc Num`t _rjkgmur _rjkgmurgs gs (2 jc 7) • _nrndrnphs N>? tj N27 jc KN[ 7?? sgt jut sgvgi ‑wnys‖ tj kjaagkt gv`mgikg5 (;) Gxtgrina kjic`rfnt`ji”]hg kjic`rfnt`ji”]hg rgkg`pt jc n wr`ttgi jr jrna rgspjisg crjf Num`tjrs ni `imgpgimgit pnrty vgr`cy`id thg nkkurnky jc `icjrfnt`ji. N um`tjrs typ`knaayth`rm jbtn`i wr`ttgi rgspjisgs rnthgr thni jrna jigs. Kjic`rfnt`jis nrg h`dhay rgdnrmgm nim jctgi usgm< hjwgvgr, hjwgvgr, thgy nrg kjstay tj jbtn`i.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - 24

 

[pgk`c`k ]ypgs jc Num`t _rjkgmur _rjkgmurgs gs (; jc 7) • _nrndrnphs N>? tj N27 jc KN[ 7?? sgt jut sgvgi ‑wnys‖ tj kjaagkt gv`mgikg5 (=) Rgknakuant`ji”`ivjavgs Rgknakuant`ji”`ivjavgs rgkhgkl`id thg kjfputnt`jis nim fnthgfnt`kna uimgr num`t. wjrl kjfpagtgm by thg ka`git mur`id thg pgr`jm (7) Rgpgrcjrfnikg”thg Rgpgrcjrfnikg”thg rgmj`id jc iji-fnthgfnt`kna prjkgmurgs sukh ns `itgrina kjitrjas. ]h`s kjuam `ikaumg rgkhgkl`id jc trniscgrs jc `icjrfnt`ji. Rg-pgrcjrfnikg rga`gs hgnv`ay upji thg usg jc kjfputgr-nss`stgm num`t tgsts.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - 28

 

[pgk`c`k ]ypgs jc Num`t _rjkgmur _rjkgmurgs gs (= jc 7) • _nrndrnphs N>? tj N27 jc KN[ 7?? sgt jut sgvgi ‑wnys‖ tj kjaagkt gv`mgikg5 (3) Ninayt`kna prjkgmurgs”thg prjkgmurgs”thg usg jc kjfpnr`sjis nim rgant`jish`ps bgtwggi c`inik`na nim iji-c`inik`na `icjrfnt`ji tj mgtgrf`ig whgthgr nkkjuit bnanikgs nppgnr rgnsjinbag. KN[ 72? stntgs thnt ninayt`kna prjkgmurgs shjuam bg usgm ji naa num`ts tj kjimukt r`sl nssgssfgits, nim nt, jr ignr thg gim jc, thg num`t whgi nssgss`id thg c`inik`na stntgfgits ns n whjag.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - 20

 

[pgk`c`k ]ypgs jc Num`t _rjkgmur _rjkgmurgs gs (7 jc 7) • _nrndrnphs N>? tj N27 jc KN[ 7?? sgt jut sgvgi ‑wnys‖ tj kjaagkt gv`mgikg5 (4) @iqu`ry”jbtn`i`id @iqu`ry”jbtn`i`id jc wr`ttgi jr jrna `icjrfnt`ji crjf thg ka`git `i rgspjisg tj qugst`jis crjf thg num`tjr. @t `s usunaay igkgssnry tj jbtn`i curthgr kjrrjbjrnt`id gv`mgikg thrjudh jthgr prjkgmurgs.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - ;?

 

Npprjpr`ntgigss jc ]ypgs ]ypgs jc _rjkgmur _rjkgmurgs gs • ]hg gccgkt`vgigss jc `itgrina kjitrjas hns n s`di`c`knit gccgkt ji thg rga`nb`a`ty jc fjst typgs jc gv`mgikg. • Bjth `ispgkt`ji nim rgpgrcjrfnikg nrg a`lgay tj bg h`dhay rga`nbag `c `itgrina kjitrjas nrg gccgkt`vg. • [jfg typgs jc gv`mgikg nrg rnrgay succ`k`git tj prjv`mg kjfpgtgit gv`mgikg tj snt`scy ni jbegkt`vg. • Kjis`mgr thg kjst jc thg prjkgmurg.

7 - ;>

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

Rga`nb`a Rga`nb`a`ty `ty jc ]ypgs ]ypgs jc Num`t _rjkgmur _rjkgmurgs gs

(> jc 2)

]nbag 7-= Rga`nb`a`ty 7-= Rga`nb`a`ty jc ]ypgs jc Num`t _rjkgmurgs Kr`tgr`n tj Mgtgrf`ig Rga`nb`a`ty ]ypg jc Num`t

@imgpgimgikg jc

Gccgkt`vgigss jc Ka`git‐s @itgrina

_rjkgmurg

_rjv`mgr 

Kjitrja

Lijwagmdg

_rjv`mgr 

Gv`mgikg

@ispgkt`ji” _hys`kna Gxnf`int`ji

H`dh (num`tjr mjgs prjkgmurg)

Snr`gs

H`dh

Ijrfnaay h`dh (num`tjr mjgs prjkgmurg)

H`dh

@ispgkt`ji” Mjkufgits nim Rgkjrms

Snr`gs”gxtgrina mjkufgits fjrg `imgpgimgit thni `itgrina mjkufgits

Snr`gs

Ajw

Snr`gs

H`dh

Jbsgrvnt`ji

H`dh (num`tjr mjgs)

Snr`gs

H`dh

Ijrfnaay h`dh (num`tjr mjgs)

Fgm`uf

@iqu`r`gs jc thg ka`git

Ajw (ka`git prjv`mgs)

Ijt nppa`knbag

Ajw

Snr`gs

Snr`gs”ajw tj h`dh

Num`tjr‐s M`rgkt

^una`c`knt`jis jc

Jbegkt`v`ty jc

7 - ;2

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

Rga`nb`a Rga`nb`a`ty `ty jc ]ypgs ]ypgs jc Num`t _rjkgmur _rjkgmurgs gs

(2 jc 2)

]nbag 7-=  7-= Kjit`iugm  Kr`tgr`n tj Mgtgrf`ig Rga`nb`a`ty ]ypg jc Num`t

@imgpgimgikg jc

Gccgkt`vgigss jc Ka`git‐s @itgrina

_rjkgmurg

_rjv`mgr 

Kjitrja

Lijwagmdg

_rjv`mgr 

Gv`mgikg

Gxtgrina kjic`rfnt`ji

H`dh

Ijt nppa`knbag

Ajw

Snr`gs”usunaay h`dh

H`dh

Rgknakuant`ji

H`dh (num`tjr mjgs)

Snr`gs

H`dh

H`dh (num`tjr mjgs)

H`dh

Rgpgrcjrfnikg

H`dh (n (num`tjr mjgs)

Snr`gs

H`dh

H`dh (num`tjr mjgs)

H`dh

 Ninayt`kna prjkgmurgs

H`dh/ajw (num`tjr mjgs/ka`git rgspjims)

Snr`gs

Ajw

Ijrfnaay h`dh (num`tjr mjgs/ka`git rgspjims)

Snr`gs”mgpgims ji thg rga`nb`a`ty jc thg mntn

Num`tjr‐s M`rgkt

^una`c`knt`jis jc

Jbegkt`v`ty jc

7 - ;;

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

]grfs, Num`t _rjkgmurgs, nim ]ypgs ]ypgs jc Gv`mgikg (> jc ;) ]nbag 7-7 ] 7-7 ]grfs, grfs, Num`t _rjkgmurgs, _rjkgmur gs, nim ]ypgs jc Gv`mgikg ]grf nim Mgc`i`t`ji

@aaustrnt`vg Num`t _rjkgmurg

]ypg jc Num`t _rjkgmurg

Gxnf`ig”N rgnsjinbay mgtn`agm stumy jc Gxnf`ig”N n mjkufgit jr rgkjrm tj mgtgrf`ig spgk`c`k cnkts nbjut `t.

Gxnf`ig n snfpag jc vgimjrs‐ `ivj`kgs jr mntn tj mgtgrf`ig whgthgr thg djjms jr sgrv`kgs rgkg`vgm nrg rgnsjinbag nim jc

@ispgkt`ji

thg typg ijrfnaay usgm by thg th g ka`git‐s bus`igss. [kni”N agss mgtn`agm gxnf`int`ji jc n [kni”N mjkufgit jr rgkjrm tj mgtgrf`ig `c thgrg `s sjfgth`id uiusuna wnrrnit`id curthgr `ivgst`dnt`ji.

[kni thg snags rgpjrt, ajjl`id cjr anrdg nim uiusuna trnisnkt`jis.

Rgnm ”Ni ”Ni gxnf`int`ji jc wr`ttgi `icjrfnt`ji tj mgtgrf`ig cnkts pgrt`igit tj thg num`t nim thg rgkjrm`id jc thjsg cnkts `i n wjrl`id pnpgr.

Rgnm thg f`iutgs jc n bjnrm jc m`rgktjrs‐ fggt`id, nim suffnr`zg naa `icjrfnt`ji thnt `s pgrt`igit tj thg c`inik`na stntgfgits `i n wjrl`id pnpgr.

@ispgkt`ji

Kjfputg”N knakuant`ji mjig by thg Kjfputg”N num`tjr `imgpgimgit jc thg ka`git.

Kjfputg thg `ivgitjry turijvgr rnt`js, nim kjfpnrg tj prgv`jus ygnrs ns n tgst jc `ivgitjry.

 Ninayt`kna prjkgmurgs

 Ninayt`kna prjkgmurgs

Cjr anrdg snags h`stjry c`ags, usg num`t sjctwnrg tj rui ni gxkgpt`ji rgpjrt cjr anrdg nfjuits.

7 - ;=

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

]grfs, Num`t _rjkgmurgs, nim ]ypgs ]ypgs jc Gv`mgikg (2 jc ;) ]nbag 7-7  7-7 Kjit`iugm  ]grf nim Mgc`i`t`ji

@aaustrnt`vg Num`t _rjkgmurg

]ypg jc Num`t _rjkgmurg

Rgkjfputg”N knakuant`ji mjig tj Rgkjfputg”N mgtgrf`ig whgthgr n ka`git‐s knakuant`ji `s kjrrgkt.

Rgkjfputg thg ui`t snags pr`kg t`fgs thg iufbgr jc ui`ts cjr n snfpag jc mupa`kntg snags `ivj`kgs, nim kjfpnrg thg tjtnas tj thg ka`git‐s knakuant`jis.

Rgknakuant`ji

Cjjt ”Ni ”Ni nmm`t`ji jc n kjaufi jc iufbgrs tj mgtgrf`ig `c thg tjtna `s thg snfg ns thg ka`git‐s.

Cjjt thg snags h`stjry c`ags us`id num`t sjctwnrg, nim kjfpnrg naa tjtnas tj thg dgigrna agmdgr.

Rgknakuant`ji

]rnkg”Ni `istrukt`ji ijrfnaay nssjk`ntgm ]rnkg”Ni w`th mjkufgitnt`ji jr rgpgrcjrfnikg. ]hg `istrukt`ji shjuam stntg whnt thg num`tjr `s trnk`id nim whgrg `t `s bg`id trnkgm crjf nim tj. Crgqugitay Crgqugitay,, ni num`t prjkgmurg thnt `ikaumgs thg tgrf ‑trnkg‖ w`aa nasj `ikaumg n sgkjim `istrukt`ji, sukh ns ‑kjfpnrg‖ jr ‑rgkjfputg.‖

]rnkg n snfpag jc snags trnisnkt`jis crjf thg snags rgpjrts tj snags `ivj`kgs, nim kjfpnrg kustjfgr infg, mntg, nim thg tjtna mjaanr vnaug jc thg snag.

Rgknakuant`ji Rgpgrcjrfnikg

]rnkg pjst`ids crjf thg snags rgpjrts tj thg dgigrna agmdgr nkkjuits.

7 - ;7

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

]grfs, Num`t _rjkgmurgs, nim ]ypgs ]ypgs jc Gv`mgikg (; jc ;) ]nbag 7-7  7-7 Kjit`iugm  ]grf nim Mgc`i`t`ji

@aaustrnt`vg Num`t _rjkgmurg

]ypg jc Num`t _rjkgmurg

Kjfpnrg”N kjfpnr`sji jc `icjrfnt`ji `i Kjfpnrg”N twj m`ccgrgit ajknt`jis. ]hg `istrukt`ji shjuam stntg wh`kh `icjrfnt`ji `s bg`id

[gagkt n snfpag jc snags `ivj`kgs nim kjfpnrg thg ui`t sgaa`id pr`kg ns stntgm ji thg `ivj`kg tj thg fnstgr c`ags jc ui`t

Rgpgrcjrfnikg

kjfpnrgm prnkt`kna. `i ns fukh mgtn`a ns `s

sgaa`id pr`kgs nuthjr`zgm by fnindgfgit.

Kjuit ”N ”N mgtgrf`int`ji jc nssgts ji hnim nt n d`vgi t`fg. ]h`s tgrf shjuam jiay bg nssjk`ntgm w`th thg typg jc gv`mgikg mgc`igm ns phys`kna gxnf`int`ji.

Kjuit pgtty knsh ji hnim nt thg bnanikg shggt mntg.

@ispgkt`ji

Jbsgrvg”]hg nkt jc jbsgrvnt`ji shjuam Jbsgrvg”]hg bg nssjk`ntgm w`th thg typg jc gv`mgikg

Jbsgrvg whgthgr thg twj `ivgitjry kjuit tgnfs `imgpgimgitay kjuit nim rgkjrm

Jbsgrvnt`ji

mgc`igm ns jbsgrvnt`ji. @iqu`rg”]hg nkt jc `iqu`ry shjuam bg @iqu`rg”]hg nssjk`ntgm w`th thg typg jc gv`mgikg mgc`igm ns `iqu`ry.

`ivgitjry qunit`t`gs. @iqu`rg jc fnindgfgit whgthgr thgrg `s niy jbsjagtg `ivgitjry ji hnim nt thg bnanikg shggt mntg.

@iqu`r`gs jc ka`git

[jurkg5 Bnsgm ji Dajvgr, [tgvgi F., nim Mjudans C. _rnw`tt. ‑Gihnik`id Num`tjr _rjcgss`jina [lgpt`k`sf5 ]hg _rjcgss`jina [lgpt`k`sf Kjit`iuuf.‖ Kurrgit @ssugs `i Num`t`id 8.2 (2?>=)5 p>-p>?.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - ;3

 

Mgs`di Ninayt`kna _rjkgmur _rjkgmurgs gs • _gr KN[ 72?.=, ninayt`kna prjkgmurgs nrg gvnaunt`jis jc c`inik`na `icjrfnt`ji thrjudh ninays`s jc panus`bag rgant`jish`ps nfjid c`inik`na nim ijic`inik`na mntn. mntn. • ]hgy fny bg pgrcjrfgm thrjudhjut thg gidndgfgit5 >.

@i num`t panii`id

2.

Mur`id thg r`sl rgspjisg

;.

Mur`id thg kjfpagt`ji

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - ;4

 

Cjur ]ypgs jc Ninayt`kna _rjkgmurgs • ]hg num`tjr typ`knaay kjfpnrgs thg ka`git‐s bnanikgs nim rnt`js w`th gxpgktgm bnanikgs nim rnt`js us`id jig jr fjrg jc thg cjaajw`id typgs jc ninayt`kna prjkgmurgs. @i gnkh knsg, num`tjrs kjfpnrg ka`git mntn w`th5 >. @imustry mntn.

2. [`f`anr pr`jr-pgr`jm mntn. ;. Ka`git-mgtgrf`igm gxpgktgm rgsuats. =.  Num`tjr-mgtgrf`igm gxpgktgm rgsuats. rgsuats.

• [tnt`st`kna tgkhi`qugs thnt n`m `i `itgrprgt`id rgsuats kni bg nppa`gm tj ninayt`kna prjkgmurgs.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - ;8

 

Ws`id Ninayt`kna _rjkgmurgs ns [ubstnit`vg ]gsts • KN[ 72? mgskr`bgs thg prjkgss jc mgvgajp`id substnit`vg ninayt`kna prjkgmurgs5  ‛ Mgvgajp ni `imgpgimgit gxpgktnt`ji  ‛ Mgc`ig n s`di`c`knit m`ccgrgikg  ‛ Kjfputg thg m`ccgrgikg  ‛ @ivgst`dntg s`di`c`knit m`ccgrgikgs

• ]hg mgdrgg jc prgk`s`ji jc thg ninayt`kna prjkgmurgs `s mgpgimgit ji n iufbgr jc m`ccgrgit cnktjrs.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - ;0

 

Mjkufgitnt`ji • Num`t mjkufgitnt`ji `s mjkufgitnt`ji `s thg wr`ttgi jr gagktrji`k rgkjrm jc r`sl nssgssfgits, nssgssfgits, prjkgmurgs jr tgsts pgrcjrfgm, `icjrfnt`ji jbtn`igm, nim kjikaus`jis rgnkhgm. •  Num`t mjkufgitnt`ji mjkufgitnt`ji `s `s prgpnrgm nim lgpt5  ‛  Ns n bns`s cjr panii`id thg num`t num`t  ‛  Ns n rgkjrm jc thg gv`mgikg nkkufuantgm nkkufuantgm nim thg rgsuats jc thg tgsts  ‛ ]j prjv`mg suppjrt cjr mgtgrf`i`id thg prjpgr typg jc num`tjr‐s num`tjr ‐s rgpjrt  ‛ Bns`s cjr rgv`gw by supgrv`sjry pgrsjiiga

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - =?

 

C`ag Nrkh`vg5 Nrkh`vg5 Tjrl`id Tjrl`id _npgr Kjitgits nim Jrdni`znt`ji

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - =>

 

_rgpnrnt`ji jc Tjrl`id Tjrl`id _npgrs • Tjrl`id pnpgrs shjuam pjssgss kgrtn`i khnrnktgr`st`ks5  ‛ Gnkh wjrl`id pnpgr shjuam bg prjpgray `mgit`c`gm w`th sukh `icjrfnt`ji ns thg ka`git‐s infg, thg pgr`jm kjvgrgm, n mgskr`pt`ji jc thg thg infg jc thg prgpnrgr, prgpnrgr, thg mntg jc prgpnrnt`ji, nim nikjitgits, `imgx kjmg.  ‛ Tjrl`id pnpgrs shjuam bg `imgxgm nim krjss-rgcgrgikgm tj n`m `i jrdni`z`id nim c`a`id.  ‛ Kjfpagtgm wjrl`id pnpgrs fust kagnray `im`kntg thg num`t wjrl pgrcjrfgm  ‛ Gnkh wjrl`id pnpgr shjuam `ikaumg gijudh `icjrfnt`ji tj cuac`aa thg jbegkt`vgs cjr wh`kh `t wns mgs`digm.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - =2

 

Jwigrsh`p jc Tjrl`id _npgrs nim Kjic`mgit`na`ty jc Tjrl`id _npgrs • ]hg wjrl`id pnpgrs prgpnrgm mur`id thg gidndgfgit, `ikaum`id thjsg prgpnrgm by thg ka`git cjr thg num`tjr, nrg thg prjpgrty jc thg num`tjr . • ]hg ruags jc kjimukt jc thg prjcgss`jina nkkjuit`id bjm`gs rgqu`rg thg`r fgfbgrs ijt tj m`skajsg niy kjic`mgit`na `icjrfnt`ji jbtn`igm `icjrfnt`ji  jbtn`igm `i thg kjursg jc n prjcgss`jina gidndgfgit gxkgpt w`th thg kjisgit jc thg ka`git jr whgi rgqu`rgm by thg kjurts jr by thg prjcgss`jina nkkjuit`id nssjk`nt`jis.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - =;

 

Gccgkt jc ]gkhijajdy ]gkhijajdy ji Num`t Gv`mgikg nim Num`t Mjkufgitnt`ji • Num`t sjctwnrg `s sjctwnrg `s sjctwnrg usgm tj nutjfntg prgpnrnt`ji jc num`t wjrl`id pnpgrs jr thg ninays`s jc ka`git mntn c`ags. •  Num`tjrs jctgi jctgi usg gidndgfgit gidndgfgit fnindgfgit fnindgfgit sjctwnrg tj jrdni`zg nim ninayzg num`t mjkufgitnt`ji. •  Num`tjrs nasj nasj usg ajkna ajkna nrgn igtwjrls igtwjrls nim drjupshnrg drjupshnrg sjctwnrg prjdrnfs tj nkkgss num`t mjkufgitnt`ji s`fuatnigjusay crjf rgfjtg ajknt`jis.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.

7 - ==

 

_rjcgss`jina [lgpt`k`sf, Gv`mgikg, nim Mjkufgitnt`ji • ]hg num`tjr nmeusts bjth thg agvga jc gv`mgikg nim mjkufgitnt`ji nkkjrm`id tj thg nfjuit jc slgpt`k`sf igkgssnry bnsgm upji thg r`sl jc fntgr`na f`sstntgfgit nim whgthgr thg gv`mgikg kjaagktgm `s kjis`stgit w`th thg jr`d`ina r`sl nssgssfgit.

Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik.  

Nppay`id _rjcgss`jina [lgpt`k`sf

7 - =7