{"id":555,"date":"2024-12-04T09:02:46","date_gmt":"2024-12-04T09:02:46","guid":{"rendered":"https:\/\/www.anrscpa.gov.et\/?p=555"},"modified":"2024-12-04T09:02:46","modified_gmt":"2024-12-04T09:02:46","slug":"%e1%8b%a8%e1%8a%a0%e1%8b%8a-%e1%89%a5%e1%88%94-%e1%8a%a0%e1%88%b5-%e1%88%85%e1%89%a5%e1%88%a8%e1%89%b5-%e1%88%b5%e1%88%ab-%e1%88%9b%e1%88%85%e1%89%a0%e1%88%ab%e1%89%b5-%e1%88%9b%e1%88%b5%e1%8d%8b","status":"publish","type":"post","link":"https:\/\/anrscpa.gov.et\/?p=555","title":{"rendered":"\u12e8\u12a0\u12ca \u1265\u1214\/\u12a0\u1235\/\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275 \u121b\u1235\u134b\u134a\u12eb \u1218\u121d\u122a\u12eb 3\u129b \u12d9\u122d \u1225\u120d\u1320\u1293 \u1260\u1235\u1229 \u120b\u1209 \u12e8\u12c8\u1228\u12f3 \u1263\u1208\u1219\u12eb\u12ce\u127d\u1293 \u1261\u12f5\u1295 \u1218\u122a\u12ce\u127d \u1225\u120d\u1320\u1293 \u1218\u1235\u1320\u1275 \u1300\u1218\u1228\u1362"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u12e8\u12a0\u12ca \u1265\u1214\/\u12a0\u1235\/\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275 \u121b\u1235\u134b\u134a\u12eb \u1218\u121d\u122a\u12eb 3\u129b \u12d9\u122d \u1225\u120d\u1320\u1293 \u1260\u1235\u1229 \u120b\u1209 \u12e8\u12c8\u1228\u12f3 \u1263\u1208\u1219\u12eb\u12ce\u127d\u1293 \u1261\u12f5\u1295 \u1218\u122a\u12ce\u127d \u1225\u120d\u1320\u1293 \u1218\u1235\u1320\u1275 \u1300\u1218\u1228\u1362<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u12a5\u1295\u1305\u1263\u122b \u1205\u12f3\u122d 24\/2017 \u12e8\u12a0\u12ca \u1265\u1214\/\u12a0\u1235\u1270\u12f3\u12f5\u122d \u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1235\u134b\u134a\u12eb \u1218\u121d\u122a\u12eb 3\u12d9\u122d \u1260\u1235\u1229 \u120b\u1209 \u12e8\u12c8\u1228\u12f3 \u1345\/\u1264\u1275 \u12e8\u1308\u1295\u12d8\u1265 \u1241\u1320\u1263\u1293 \u1265\u12f5\u122d \u1261\u12f5\u1295 \u1218\u122a\u12ce\u127d\u1293 \u1263\u1208\u1219\u12eb\u12ce\u127d \u12e8\u1218\/\u121b\u1205\u1260\u122b\u1275 \u1245\u1325\u122d \u1230\u122b\u1270\u129e\u127d\u1293 \u1235\u122b \u12a0\u1218\u122b\u122d \u12a0\u12ab\u120b\u1275 \u1260\u1270\u1308\u1299\u1260\u1275 \u1235\u120d\u1320\u1293 \u1218\u1235\u1320\u1275 \u1300\u1218\u1228\u1362 \u1260\u1308\u1295\u12d8\u1265 \u1241\u1320\u1263\u1293 \u1265\u12f5\u122d \u121b\u1205\u1260\u122b\u1275 \u1270\u130d\u1263\u122b\u1275 \u12a0\u1348\u1343\u1340\u121d \u12c8\u1245\u1275 \u12e8\u1290\u1260\u1229 \u127d\u130d\u122e\u127d \u1363\u12e8\u1218\u1220\u1228\u1273\u12ca \u12e8\u1308\u1295\u12d8\u1265 \u1241\u1320\u1263\u1293 \u1265\u12f5\u122d \u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275 \u12a0\u12f0\u1228\u1303\u1300\u1275 \u1218\u1218\u122a\u12eb\u1363 \u1260\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1363 \u12e8\u1295\u130d\u12f5 \u1235\u122b \u12d5\u1245\u12f5 \u12a0\u12d8\u1308\u1303\u1300\u1275 \u12a5\u1293 \u12e8\u1308\u1295\u12d8\u1265 \u1241\u1320\u1263 \u1265\u12f5\u122d \u12e8\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275 \u12e8\u121b\u1320\u1293\u12a8\u122d \u12a5\u1235\u1275\u122b\u1274\u1305\/\u121e\u12f4\u120d \u1348\u1320\u122b\/ \u12a0\u1230\u122b\u122e\u127d\u1293 \u1218\u1218\u122a\u12eb\u12ce\u127d \u1260\u1270\u1218\u1208\u12a8\u1270 3\u129b \u12d9\u122d \u1235\u120d\u1320\u1293 \u1218\u1235\u1320\u1275 <a><\/a>\u1300\u121d\u122f\u120d\u1362\u1260\u1235\u120d\u1320\u1293\u12cd\u121d\u1366 \u12e8\u12c8\u1228\u12f3 \u1345\/\u1264\u1275 \u12e8\u1308\u1295\u12d8\u1265 \u1241\u1320\u1263\u1293 \u1265\u12f5\u122d \u1261\u12f5\u1295 \u1218\u122a\u12ce\u127d\u1363\u1263\u1208\u1219\u12eb\u12ce\u127d\u1363\u121e\u12f4\u120d \u12e8\u1270\u1218\u1228\u1321 \u12e812 \u1218\u1220\u1228\u1273\u12ca \u12e8\u1308\u1295\u12d8\u1265 \u1241\u1320\u1263\u1293 \u1265\u12f5\u122d \u121b\u1205\u1260\u122b\u1275 \u1245\u1325\u122d \u1220\u122b\u1270\u129e\u127d\u1293 \u12e8\u1235\u122b \u12a0\u1218\u122b\u122d \u12a0\u1263\u120b\u1275 \u12a5\u12e8\u1270\u1233\u1270\u1349 \u1218\u1206\u1291\u1295<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u12a8\u12c8\u1323\u12cd \u1218\u122d\u1203_\u130d\u1265\u122d \u1218\u1228\u12f3\u1275 \u1270\u127d\u120f\u120d\u1362<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"># \u1260\u1225\u120d\u1320\u1293 \u1355\u122e\u130d\u122b\u1219 \u1270\u1308\u129d\u1270\u12cd \u12e8\u1225\u120d\u1320\u1293 \u1218\u12ad\u127b \u12eb\u12f0\u1228\u1309\u1275 \u12e8\u12a0\u12ca \u1265\u1214\/\u12a0\u1235\/\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275 \u121b\u1235\u134b\u134a\u12eb \u1218\u121d\u122a\u12eb \u1283\u120b\u134a \u12a0\u1276 \u12a0\u1265\u122d\u1203\u121d \u12f3\u1298\u12cd \u1232\u1206\u1291\u1366\u1235\u120d\u1320\u1293\u12cd \u12eb\u1235\u1348\u1208\u1308\u1260\u1275 \u121d\u12ad\u1292\u12eb\u1275 \u1270\u1240\u122b\u122b\u1262 \u12e8\u1206\u1290 \u12a0\u1245\u121d \u1260\u1263\u1208\u1219\u12eb\u12cd \u1218\u12ab\u12a8\u120d \u1208\u1218\u1308\u1295\u1263\u1275\u1363\u12e8\u121a\u1273\u12e9 \u12e8\u12a0\u1348\u1343\u1340\u121d \u1309\u12f5\u1208\u1276\u127d\u1295 \u1208\u1218\u1219\u120b\u1275\u1363\u12e8\u1200\u1265\u1275 \u12a0\u1235\u1270\u12f3\u12f5\u122d \u12a0\u1220\u122b\u122d\u1295 \u12e8\u1270\u121f\u120b \u12a0\u12f5\u122d\u130e \u1208\u1218\u1348\u1340\u121d\u1363\u121e\u12f4\u120d \u121c\u1205\u1260\u122b\u1275\u1295 \u1208\u1218\u134d\u1320\u122d\u1293 \u12c8\u12f0 \u120c\u120e\u127d \u1208\u121b\u1235\u134b\u1275 \u12a5\u1293 \u12e8\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275\u1295 \u1260\u121b\u1320\u1293\u12a8\u122d \u12e8\u12a0\u1263\u120b\u1275\u1295 \u1270\u1320\u1243\u121a\u1290\u1275 \u1208\u121b\u1228\u130b\u1308\u1325 \u1235\u120d\u1320\u1293\u12cd \u12a0\u1235\u1348\u120d\u1313\u120d \u1265\u1208\u12cd\u1362\u1260\u1235\u120d\u1320\u1293\u12cd \u1218\u1233\u12ab\u1275 \u12eb\u1208\u1263\u1278\u12cd \u1290\u1325\u1266\u127d *\u12e8\u1230\u120d\u1323\u1299\u1295 \u12a0\u1245\u121d \u1218\u1308\u1295\u1263\u1275\u1363\u1260\u1235\u120d\u1320\u1293 \u12c8\u1245\u1275 \u12e8\u121a\u1273\u12e9 \u12e8\u12a0\u1245\u121d \u12ad\u134d\u1270\u1276\u127d\u1295 \u1218\u1219\u120b\u1275\u1363\u12e8\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275\u1295 \u12a0\u1220\u122b\u122d\u1363\u12a0\u12f0\u1228\u1303\u1300\u1276\u127d\u1295\u1293 \u1218\u1218\u122a\u12eb\u12ce\u127d\u1295 \u121b\u1320\u1293\u12a8\u122d \u12e8\u121a\u1273\u12e9 \u1309\u12f5\u1208\u1276\u127d\u1295 \u1218\u1219\u120b\u1275\u1363\u12e8\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275\u1295 \u12f0\u1205\u1295\u1290\u1273\u1278\u12cd\u1295 \u121b\u1235\u1320\u1260\u1245 \u1275\u12a9\u1228\u1275 \u12e8\u121a\u12f0\u1228\u1309\u1263\u1278\u12cd \u12a0\u120b\u121b\u12ce\u127d \u12a5\u1295\u12f2\u1233\u12a9 \u1218\u12f0\u1228\u130d \u12a0\u1208\u1260\u1275 \u1265\u1208\u12cb\u120d\u1362\u1260\u1235\u1270\u1218\u1328\u1228\u123b\u12cd\u121d \u1220\u120d\u1323\u129e\u127d \u1260\u12a0\u121d\u1235\u1275 \u1240\u1295 \u1246\u12ed\u1273\u1278\u12cd \u12e8\u1225\u120d\u1320\u1293\u12cd\u1295 \u12a0\u120b\u121b \u1260\u12c8\u120d \u1270\u1308\u1295\u12dd\u1260\u12cd \u12a5\u122d\u1235 \u1260\u12a5\u122d\u1233\u1278\u12cd \u120d\u121d\u12f5 \u1260\u1218\u1208\u12cb\u12ce\u1325 \u12eb\u120b\u1278\u12cd\u1295 \u12ad\u134d\u1270\u1275 \u1260\u1218\u1219\u120b\u1275 \u1208\u1240\u1323\u12ed \u1235\u122b \u1218\u12d8\u130b\u1300\u1275 \u12a5\u1295\u12f3\u1208\u1263\u1278\u12cd \u12a0\u1235\u1308\u1295\u12dd\u1260\u12cb\u120d\u1362<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/web.facebook.com\/photo\/?fbid=1011537997678878&amp;set=pcb.1011538444345500&amp;__cft__[0]=AZUXLSFsUs4eOjNATI5HTLHUk08hSsHe5DLj7uLWFEYedwjInr3oMm-LbaORKF9_fsP1aO1iN1lh-Wco1otQ_Ozyo0K1adD5PgrQZaf-6mBPPx3Uih5OvN0zNcs4yn5J7_b_zg0Qv6Jvx6VJr_goH0L6mYD-rVUCoOe2ZEqf1B1y0UAwaVCZWCUqPBhg2yKNhKM&amp;__tn__=*bH-R\"><\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/web.facebook.com\/photo\/?fbid=1011537997678878&amp;set=pcb.1011538444345500&amp;__cft__[0]=AZUXLSFsUs4eOjNATI5HTLHUk08hSsHe5DLj7uLWFEYedwjInr3oMm-LbaORKF9_fsP1aO1iN1lh-Wco1otQ_Ozyo0K1adD5PgrQZaf-6mBPPx3Uih5OvN0zNcs4yn5J7_b_zg0Qv6Jvx6VJr_goH0L6mYD-rVUCoOe2ZEqf1B1y0UAwaVCZWCUqPBhg2yKNhKM&amp;__tn__=*bH-R\"><img decoding=\"async\" src=\"https:\/\/z-p3-scontent.fadd2-1.fna.fbcdn.net\/v\/t39.30808-6\/468404374_1011538004345544_8670805373301245637_n.jpg?stp=dst-jpg_s600x600&amp;_nc_cat=107&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_eui2=AeEwiAUVoLwNKZjvBP8Ckt45ch1U_h_xtDdyHVT-H_G0NxZ6pKSU79RfPYPhUfbySgkSzgcitASYl2G6FHuSMozn&amp;_nc_ohc=bXXsooX6SyQQ7kNvgGHxnV2&amp;_nc_zt=23&amp;_nc_ht=z-p3-scontent.fadd2-1.fna&amp;_nc_gid=ASLGj-a9HxX7ioNASktU2Mk&amp;oh=00_AYDF9raw3kkaDDx6S9mPO-n-RGkuE72ak4eZgr6LpsnChQ&amp;oe=6755E992\" alt=\"\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/web.facebook.com\/photo\/?fbid=1011537764345568&amp;set=pcb.1011538444345500&amp;__cft__[0]=AZUXLSFsUs4eOjNATI5HTLHUk08hSsHe5DLj7uLWFEYedwjInr3oMm-LbaORKF9_fsP1aO1iN1lh-Wco1otQ_Ozyo0K1adD5PgrQZaf-6mBPPx3Uih5OvN0zNcs4yn5J7_b_zg0Qv6Jvx6VJr_goH0L6mYD-rVUCoOe2ZEqf1B1y0UAwaVCZWCUqPBhg2yKNhKM&amp;__tn__=*bH-R\"><\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/web.facebook.com\/photo\/?fbid=1011537764345568&amp;set=pcb.1011538444345500&amp;__cft__[0]=AZUXLSFsUs4eOjNATI5HTLHUk08hSsHe5DLj7uLWFEYedwjInr3oMm-LbaORKF9_fsP1aO1iN1lh-Wco1otQ_Ozyo0K1adD5PgrQZaf-6mBPPx3Uih5OvN0zNcs4yn5J7_b_zg0Qv6Jvx6VJr_goH0L6mYD-rVUCoOe2ZEqf1B1y0UAwaVCZWCUqPBhg2yKNhKM&amp;__tn__=*bH-R\"><img decoding=\"async\" src=\"https:\/\/z-p3-scontent.fadd2-1.fna.fbcdn.net\/v\/t39.30808-6\/469124507_1011537767678901_441077667850798492_n.jpg?stp=dst-jpg_s600x600&amp;_nc_cat=107&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_eui2=AeEW9J5k7qluGU0BD532y1eSt2kC11gk6iy3aQLXWCTqLITo5yEs2VymctK4ny9oWbxhptZfuojXTK6YeQ6ZnBpk&amp;_nc_ohc=FGwZUHVNMiEQ7kNvgEdn1Is&amp;_nc_zt=23&amp;_nc_ht=z-p3-scontent.fadd2-1.fna&amp;_nc_gid=ASLGj-a9HxX7ioNASktU2Mk&amp;oh=00_AYBi3kjG4_LwUju0zl7bGLoyynHw8GuaKU4NiHEzRsyUTg&amp;oe=6755F4C4\" alt=\"\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/web.facebook.com\/photo\/?fbid=1011538057678872&amp;set=pcb.1011538444345500&amp;__cft__[0]=AZUXLSFsUs4eOjNATI5HTLHUk08hSsHe5DLj7uLWFEYedwjInr3oMm-LbaORKF9_fsP1aO1iN1lh-Wco1otQ_Ozyo0K1adD5PgrQZaf-6mBPPx3Uih5OvN0zNcs4yn5J7_b_zg0Qv6Jvx6VJr_goH0L6mYD-rVUCoOe2ZEqf1B1y0UAwaVCZWCUqPBhg2yKNhKM&amp;__tn__=*bH-R\"><\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/web.facebook.com\/photo\/?fbid=1011538057678872&amp;set=pcb.1011538444345500&amp;__cft__[0]=AZUXLSFsUs4eOjNATI5HTLHUk08hSsHe5DLj7uLWFEYedwjInr3oMm-LbaORKF9_fsP1aO1iN1lh-Wco1otQ_Ozyo0K1adD5PgrQZaf-6mBPPx3Uih5OvN0zNcs4yn5J7_b_zg0Qv6Jvx6VJr_goH0L6mYD-rVUCoOe2ZEqf1B1y0UAwaVCZWCUqPBhg2yKNhKM&amp;__tn__=*bH-R\"><img decoding=\"async\" src=\"https:\/\/z-p3-scontent.fadd1-1.fna.fbcdn.net\/v\/t39.30808-6\/468864186_1011538061012205_3989196089657763208_n.jpg?stp=dst-jpg_s600x600_tt6&amp;_nc_cat=100&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_eui2=AeHCEfZBX3XYpkY_dZtpdtb0BYYZq7YV0e8FhhmrthXR7wM3k8Ge4flXFPiMWqna26ic9_jXkg8uBZ58t3SXUfY4&amp;_nc_ohc=asRUrvpFFFkQ7kNvgG41MG1&amp;_nc_zt=23&amp;_nc_ht=z-p3-scontent.fadd1-1.fna&amp;_nc_gid=ASLGj-a9HxX7ioNASktU2Mk&amp;oh=00_AYBmZ0eFJA8DKsgKt2H4ZtQg1vNEf7lo2JJ5ZUhTp_v9Kg&amp;oe=6755EA9B\" alt=\"\"\/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u12e8\u12a0\u12ca \u1265\u1214\/\u12a0\u1235\/\u1205\u1265\u1228\u1275 \u1235\u122b \u121b\u1205\u1260\u122b\u1275 \u121b\u1235\u134b\u134a\u12eb \u1218\u121d\u122a\u12eb 3\u129b \u12d9\u122d \u1225\u120d\u1320\u1293 \u1260\u1235\u1229 \u120b\u1209 \u12e8\u12c8\u1228\u12f3 \u1263\u1208\u1219\u12eb\u12ce\u127d\u1293 \u1261\u12f5\u1295 \u1218\u122a\u12ce\u127d \u1225\u120d\u1320\u1293 \u1218\u1235\u1320\u1275 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