From: tabnak.ir
Subject: چه تفاوت‌هایی میان حسابداری و حسابرسی وجود دارد؟
Date: Tue, 02 Jun 2026 03:24:56 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--485B00A646C6939902F4A751DC5F9453_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----485B00A646C6939902F4A751DC5F9453_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----485B00A646C6939902F4A751DC5F9453_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

iVBORw0KGgoAAAANSUhEUgAAADAAAAAwCAYAAABXAvmHAAALEUlEQVRoga2ae4xVxR3HPzPn3Lt3
d+8uj+VdKFiBSKWKrY9YUaHaLhqhKG3ERkODrcFHqbVpKEqqKdHUaitCUzWC+Gi1UbQhAWpNLE3K
asSYYAJVsIouj3Vx2WV32Xvv3nvOmf4x5zHn3HN3QZ3k5MydM/Ob7+83v9f8dgXff1cBoAAh9IME
4T/YICyQNggbpKUfYfnzgjWC025DLVGeBqVc3VcuKAc88+1iE6AXadSE3iQAGDCH9H9LY+zz8VDF
kArwSJ8JET3CxxPgUmDrzjA7hwIWxoCM3uYJBFNUjb75QyUFp+JrkCBUtEb5TITagnECNcUn4u/Y
huY3ESdRqx+JOeXUE7+F8oUr0r8jfAZS1WcIwkl0Af/BSQYYT0WlquapGvuLlD5IvSBt0edpygCl
fNJp9EU0lMrkqRuTPC18aXRVoq8MJkLd9ceDJ9D15Noko2lyTYzZpwy+VotpkyHZ2kYQAYlNCZhV
p3MAxgl8WVokiE4hQXfmBNh+l+DHc0X8BFRgrFSDj+Gq5kzbwJcE/upz4YEfCBpzhi8Umrgl4dnl
HldtuZfHzn+PFfNFgtnAZk4vmMgoWH0x8EvOF/x9wYesfv8PbF/pMnkUmIR/dbXgorbnEA88QG7B
Fayf9ga3fkcggkgePinEhxCwHG7CqbQJIwXrf1ghe8cK1KpVXLbuNnb+vMSM8Zr49HFw9/mdqFWr
wPOgsxN7yWIeOfNtbvy2iJ/CcM1zoPSZyUDCa6TSGIKwgl+0CiY+/2fUzp0azKZNnPnr5Wy73WFc
k2DdjyD/0FpEV1fktI8fp+7GpTwy71OmjRXR3qlOwGjFTs2E3yzOuvU+BOCWoHwCMnmivCNI6iw/
sTOSPP/7nKmSJy49SHb5MkSxGGUu+/bRMsLi3Jvm0Tr4DvLOO8FxzMwGTpygoTFDtvVKdrxLPNcJ
ufEf5cFgj5Z+3UiwsqCUYcSVXs3EaTQhYM0iScP990J3d7VbX7+e7408gly7ForFdCJbtzJ3ahmZ
jAsEjPjUBrug2KE3tRvCGVEu5BS0pFNTgHQVmj9LsmigDfXyy6mzVU8PPPoo7NgR85oxrI6DEhKV
jOIhrgEodIDTr08hkweR0Sm1ZkCAqugB5YFXAauuhiSi1lwv2LzMI3P9PVAu1569YYM23MR4mC4t
Xswbn9iowJCFH63LfVrq5T7AjVbVtcT20ifgDkYcFzugYRJYuSrQZrt5ns2UV/8CbW21J9XXQ2Mj
dHWlfhb5PIWbbmbtRk9fUNwSOH3aFr1ydKkJWnakxmUYsUTgT/bnuiU42Q6lY75NeKmbTx4tYO9e
lFJJc4ucycKFqB07UJMnB+LBUA7UDTfwSvdEOo58DH0H4ORBKHXFAEZIs5AbR1IbLGatuI9yH3iD
UTDBZ6TSpx+noJn0HF/VXPYddrjytiuYUPoMsWdPzLsIQNTVUdm4mQ2d0znnjiVkd7+J6OiIkuJp
0+h57GmWbTzO8RNFX1BmOmGKQkDjV7TnwcOSCikUyvOCQBboWErzXHALMNgNxU+hcBgGPuFI+0dc
87uD7PrZQ7BmDcqyYsvUypXscL/GXU9+zPWvZOj82zZUa6v+2NKC+9fn+eU/FPuPBOprSNbMpYSl
wduN4dD9S0dwyUxtp74bdUFBS3MWS0pqOB2feNQ53FXmu789yDOXrURt3Ai5nJbZokV88JNV3Pb4
YZRSbH+7l0sf7mbfuhfg4Yfxdu3i8Z7pPP36ceO+kLg3KLQzyU+DTHM4fPmsLHdelefQccdn+9o9
ikIH0hngnw/O5b5n99O2t1tLJAhgwq9MBI8MKhL6XpzNWKy/ZQq3lHYh9u/nwHU/ZeEfOzlwJB5X
RjfZXDmnifcOlXj/cImKU0NSQkDdKKgb46fouhIxtQVeW91MxoLpKw/huY7vhewmzhgLl3xjDFPH
t9O2N7wjGuIws8Ygy9TzyhWXO55o5+DiC6ifehG/v7udwmC18Xf3V3jxP921T1dYkB0BuTEgM9oL
KQ+BYsG5GR5f3sCUFsm6Hf14nsajGcg0Mve80eQyklH5TCKYpYCPHbkHQuA4Hg9u6agNrjZqHVmz
I7WqSJswdUBx1iT4zbX1LLkgQ8aCUkWx6V8nQ0h2QOTi2eMQQrB0/hQ2v3qIwmDSsE3J+x5Def4R
m+WO4QBLLV2rHuw8ZBr173Abl8YczJtlcfPlNgvPs7CtiOiWtwr893AlFGB4pZw9JYdSiktmj+bZ
1d9i5Z/2cfR4yZC4AVYHDKICVzBOPJuUtg77Vlb7cateG6awffsJZnqMahRcPMNiwTkWV8+xOWOs
pieECKN0b0Fx74u9qLBqp7BBYUnBjElR+nDd3Ilc8c3xvNR2gq1v9bDnoxLH+lwqjgEuqMxhZKxB
yVFmfKkGRa9oVX1W0NwAZ4yFmRMt5ky1uOBMi3O+apH3IZiglVIIIXA9xeoXejnYWcEsDgiu3aPG
5C0Ob/o6Wdu/IRlNKUV/SdHe5dDe5XLwmEtXv+JkSUtkYDAQul5nW5DLCPI5QUOdoLle0JIXjB8h
aWkSTBghaWmSNGSJqcZQTSnFUzsHWPFkN47r+l7JBTytQi3NNpZMJyaEBnH25Ayzp2RDyZhSCvpJ
5tOABHOUEayS42ZfKXjq9R5u39yP47iEtujbow2KuoyIFecCIuYmScBp40lgQzGS7CfXKaU4WfK4
55mPeey1fhzZROxygxfYgOBQV4Vi2SOfs2KgkhKt9TvJ0HBtuPkVR7F190nWPPMh+9t7dQotgsxU
heBDL9Qz4LLljV6WzR+VCqrWEScllgY0OT7UyfYVPba/U2DDtmPs3vcpnlPWDkLaRmodf+wgcVr9
XAcXzmhg1uTkZaYa4FBqkvQgwzF6sujxzkclXmrr55U3e+g41qOTxzBSNRILoEHN1e8LrmlT+o4p
mDAqwyPLJ7H4wmbfLr5gsSjRHFdRGPQ4cLTM7g+K/HtvgTf3D9DRNYBbHvDvH2YmKiE3PhYzCOuq
wS2vdbvCbtJRUUiEEJw9uY6ll47isrMbmTmpjjHNVk0vldZKZY9jvQ4dPQ7/6yjzyWcV9h8Z5IOj
ZQ4cHaSnv4znDOqboDdYnc4HW2VG6hMI0zKVSHFA0LrNH5Ug/UgpM4CFlJJ8zqKpQTI6bzOiQZLP
SerrpI4ZgKeg4ku2r+DR1efQV3TpK3gMll08z40uQuGlKHCHBthkGmLloG50YjACHjBjhxOUB+6A
r38AEg+LvqKk74TgiJE+VxEMI6NnvCNPMWRTKX1p6+ROiahCETAojL6ZC8WIBDqmvMSRpRRRVeId
GJlIKaSY47G+UROVWS15YRnzMEotcbp2XATCsPJqrBqoivKboJYfSspI9pRJIHHTMplThkjtPGSb
EiBNPILYH1CECupCScYSmWVVmuwPBEACJlKZTiq6KRxfGDLn3wUyPl1jbdITijgtO76pyYkx0SSS
8AJVYGMpd1JphXGCUhuq3ajVpgrcMF7PP8lIhZTxxVSJWmADFQklCTWZjhQcLP8yY+UI/jwRnbQy
+I2rSnzfSC42MufXhIKPhq8NQKUJeygBBeCFhf73hKx/qfHvCMnFQ9JKOQ0Dn01di/bRbiny0555
IVdxKSWphOX3AKz/PxXmrSue6qbTC1QrzUnE+iLW10YsbF31NY/StP6kpwrVJ+FWQ2BJV5sw3rCQ
m2QkxfMoYzypWrE4YG4cqkASmSGZWudepcOGV6lyz6LaZyS9nagajDUZbhIcTYyjGsZb5VITb1Nv
Yy4xZW4svzG+KUMAJpQw6uv+/wHqDR3MPycRhwAAAABJRU5ErkJggg==

----485B00A646C6939902F4A751DC5F9453_MULTIPART_MIXED--
