Hoàn thiện hệ thống kiểm toán nội bộ đáp ứng yêu cầu đổi mới

Chia sẻ: _ _ | Ngày: | Loại File: PDF | Số trang:3

Thêm vào BST

Báo xấu

34
lượt xem 3
download

Download Vui lòng tải xuống để xem tài liệu đầy đủ

Bài viết trình bày vai trò của kiểm toán nội bộ trước những yêu cầu đổi mới; các vấn đề đặt ra trong việc hoàn thiện hệ thống kiểm toán nội bộ trước yêu cầu đổi mới.

Chủ đề:

Bình luận(0) Đăng nhập để gửi bình luận!

Lưu

Nội dung Text: Hoàn thiện hệ thống kiểm toán nội bộ đáp ứng yêu cầu đổi mới

012345ÿ789ÿ
ÿ3 5ÿ 235ÿ2ÿ 251ÿ 3¡¢ÿ £5ÿ5¤3ÿ¥¤ÿ ¦§¨ÿª«¬ÿ®¯ÿ°±¯ÿ¦²³ÿ´µ³ ¶ ·¸¹º»¼º½ÿ¿ÀÁÂÿÃÄÁÿÅÆÇÁÂÈ QRSTU VWXYZXZWY[ \]^Tÿ`SaUÿÿÿÿÿÿÿÿZWXWYXZWZW bcde`ÿfgThUÿÿÿYZXWZXZWZW ÉÊËÿÍËÎÏÿÐÑÒÓÔÿÏÕÖÏ×ÿÐÕØÙÿÚÛËÿÜÝÿÞßÔÿÐËàáâÿÔÕãÏÕÿäåÔÕÿæÕåÐÿÐÑËçÏ ZOaÿZ^uÿLqOaÿO^H{fÿ^OÿW[OÿeO èËÏÕÿÐéÿÐÑêÏ×ÿÔëÿÔÕéÿèËÏÕÿÐéÿÞÓËâÿÉìÏ×ÿÔíÏ×ÿÜÓËÿîÕïÿÏÒÓÔÿÚðÿÜïÿÐËéæ W{ÿjOÿLM]O~ÿ^Hifÿvfwÿt^HÿbÿlsOaÿL]H ÐßÔÿñòÙÿÍóÏ×âÿÕêïÏÿÐÕËÎÏÿÕÎÿÔôÏ×ÿÔßÿõáìÏÿö÷ÿèËÏÕÿÐéÿÏÕøÞÿÚùÐÿÚÒúÔ bwOÿZkjÿO^]ÿOXpZÿL}HÿZNZÿmTnÿopH ÔåÔÿÞßÔÿÐËàáÿÚðÿÚÝÿÑØûÿüÑêÏ×ÿÚýâÿÔÕþÿÐÑÿÏ×ÿÚéÏÿÜØËÿÐÑ0ÿÔ1ØÿèËçÞÿÐêåÏ O^OaÿgfÿZfÿW~ÿeHiZÿgÿlOa Ï2Ëÿ32ÿÐÑêÏ×ÿÜËÎÔÿèËçÞÿÐÑØâÿèËçÞÿäêåÐâÿõáìÏÿÐÑ4ÿÚËÝáÿÕïÏÕÿÐùËÿÔåÔÿÚëÏ ^M]OÿL^HiOÿZrOaÿZsÿvfwOÿ\xÿ^f Ü4ûÿ5ÓËÿÜËÎÔÿ6áÊÔÿÕ2ËÿÚÒØÿèËçÞÿÐêåÏÿÏ2Ëÿ32ÿõáÙÿÚ4ÏÕÿÐÑêÏ×ÿ7á8Ðÿ9é ^HifÿLqXpZÿgfÿZfÿWHÿJpHÿ\]ÿJPL ÐêåÏÿÜïÿ ÕãÏÕÿæÕ1ÿ3ØÏÿÕïÏÕÿî×Õ4ÿÚ4ÏÕÿäÊÿ
îÉ âÿÚðÿÔÕê ÐÕÙÿäóÿõáØÏÿÐòÞÿÐÿæÕãØÿîÕïÿÏÒÓÔÿÐÑêÏ×ÿÜËÎÔÿÐÕËéÐÿö8æÿ32ÿæÕ8Ï eOÿW{ÿJjOaÿLzO^ÿLLÿg[fnÿ èËçÞÿÐêåÏÿÏ2Ëÿ32ÿÐÕêÿÚþÏ×ÿÔÕÔÿÏÏ×âÿÏÕËÎÞÿÜßÿÐùËÿÔåÔÿÚëÏÿÜ4â SqMOaÿaHjHÿWM}OÿLÿO`Jÿ ÐÑÒÓÔÿÙàáÿÔáÿÚÛËÿÞÓËÿÕËÎÏÿÏØÙûÿ W[OÿOjg~ÿwOaÿe]ÿT^]ÿOXpZÿWjOa ÿ 9ËçÞÿÐêåÏÿÏ2Ëÿ32!ÿ9ËçÞÿäêåÐÿÏ2Ëÿ32û LcdÿLqfOaÿL^Zÿ^HiOÿLNHÿZÿZfÿmT "ÏÿÐÕÿÏ#ÿÔêÏêÞËÔÿÞÔÕØÏËäÞäâÿËÏÿ$ÑêÏÐÿê$ÿÔÕØÏ×äÿËÏÿê3%ÔÐËÜäâ O^]ÿOXpZnÿgÿ\]ÿZ^kÿLqXOaÿ\pO ÔêÏêÞËÔÿÍÜöêæÞÏÐÿæêöËÔÙûÿüÕÿæØÑÐÙÿØÏÍÿÐÕÿ&ÐØÐÿÕØÜÿØÏÍÿÔêÏ epHÿJsZÿLHfÿL^Zÿ^HiOÿbdÿ[d~ÿZ ÐËÏáÿÐêÿ3áËöÍÿØÏÍÿËÞæÑêÜÿÐÕÿÔêÏêÞËÔÿÞØÏØ×ÞÏÐÿÐêêöäÿÐê d^Oÿ^j~ÿL^MNHÿeOÿO^]ÿOXpZÿWI ØÔÕËÜÿÐÕÿ×êØöäÿäÐûÿ"ÏÿËÐâÿ$êÔáäÿËäÿêÏÿÐÕÿÑêöÿê$ÿËÏÐÑÏØöÿØáÍËÐÿËÏ mTÿO^]ÿOXpZÿZÿZÿZfÿ^Ydÿ\xÿ^O~ ÐÕÿËÏäæÔÐËêÏâÿÔêÏÐÑêöâÿñÔáÐËÜÿÞØÏØ×ÞÏÐÿØÐÿÐÕÿáÏËÐûÿ'ËÐÕÿÐÕ LcdÿLqfOaÿe]MÿOa]O^~ÿ\O^ÿeZÿL^O êÏ×Ñääÿê$ÿ3ÑËÏ×ËÏ×ÿËÏÐÑÏØöÿØáÍËÐäÿäæÔË$ËÍÿËÏÿÐÕÿ7Ø#ÿêÏÿØÔÔêáÏÐ Z^LnÿOaÿL^H~ÿL^Zÿ^HiOÿZrOa ËÏ×ÿØÏÍÿÐÕÿ(êÜÑÏÞÏÐÿËääáÍÿ)ÔÑÿîêûÿ
î) âÿäÕê#Í t^jH~ÿJHO^ÿQ}Z^ÿL^MÿZÿZ^[ÿL^ ÐÕÿËÏÐÑäÐÿ$ÑêÞÿÐÕÿ&ÐØÐÿËÏÿäÐØ3öËäÕËÏ×ÿÐÕÿ"ÏÐÑÏØöÿ*áÍËÐÿ+ÏËÐÿÔØÑ LqXOaÿe]ÿvfgÿWO^ÿZkjÿd^Ndÿ\fcL ÑËäÿÐÕÿÑË×ÕÐÿÞØÏËÏ×ÿËÏÿÐÕÿæÑñËäÐËÏ×ÿËÏÏêÜØÐËêÏÿÑõáËÑÞÏÐäû LqMOaÿZÿd^Oÿ^jÿe]ÿL^MNHÿeO~ ,-.ÿ/012ÿ"ÏÐÑÏØöÿØáÍËÐ!ÿ"ÏÐÑÏØöÿÔêÏÐÑêö t^rOaÿWIÿwgÿqjÿLHfÿZZ~ÿ\YHÿzZ^ *+ÿ-./ÿ012ÿ3/45ÿ0678ÿ89/ÿ:9 ^iÿL^Oaÿt[ÿLMNOÿe]ÿ^iÿL^OaÿtHIJ O^J~ÿL^LÿL^MNLÿeO~ÿL]HÿbwOÿO^] 01;?8@ÿABCÿ=DCÿEF/ÿ5
012345ÿ789ÿ
ÿ3 *+,-.ÿ0123ÿ415-ÿ41-6ÿ78ÿ769 0O-ÿD9bÿj[ÿ76d =¤-ÿ7pÿB6mB-6 -q?ÿ ¡-ÿ6E-6 71Y3ÿB3M1ÿB¦-.ÿNEÿ0l?ÿNK1ÿ6153ÿQ3R B6I-.ÿ-6:ÿ615-ÿ->J-6ÿ.>J V.69ÿ09-6ÿ^*V`ÿDEÿ`Fÿ*E1ÿB6X-6 B>,ÿ-6¢7b .L7-.ÿN¢JÿSÿ418-ÿ+F-.ÿ+1ÿBc>ÿBTB ¨©ªÿ¸³¯ V.69ÿ09-6ÿgM 0F-.ÿQ3R-ÿNSÿAÿBTBÿUVÿBE-.ÿH6R1 B63JY-ÿ.1>ÿ6\Bÿ7+,-. ¡¹ º¹Vn»j¼ÿ0ÿi>-ÿ6E-6ÿDEÿBI -W-.ÿB>,ÿ7X-6ÿB63JY-ÿ-.615HÿDZ1ÿ65 N£-6ÿD]Bÿ48ÿ7,T-- 6153ÿN]Bÿ761ÿ6E-6-ÿ7+\-. 6E-6ÿ*6@-.ÿ7:ÿ6:Z-.ÿ=¤-ÿBk-. 09-6ÿ+¢7ÿ+ÿ+E-.ÿD2ÿ0M1ÿ7:e-.ÿDE,ÿ65ÿ76M-.ÿ^_V` -6:ÿj63¥-ÿ?]BÿD2ÿ^*V`bÿndÿBTB D9- Q3Jÿ09-6ÿ-EJÿ01ÿDE,ÿ76]Bÿ78ÿ?F7 0O-ÿD9bÿ*3Jÿ-61Y- 7+\-.ÿDEÿ6a3ÿ6153ÿBc>ÿB6X-6ÿBTBÿ-6E BTB6ÿH6¦ÿ6eHÿDEÿBIÿ6153ÿQ3R1ÿV.69ÿ09-6ÿBc>ÿj6X-6 Q3R-ÿNSÿBh-ÿH6R1ÿ.1R1 H6cÿDE,ÿ76]Bÿ78J§ B6¢7ÿN:e-.ÿ-.3r-ÿ-6W-ÿN]Bÿ^*V`b 687ÿ.1fHÿQ3R-ÿNSÿDEÿ41d?ÿg,T7ÿQ3R- ¨©ªÿ¬©®¯j6,ÿ08-ÿ->JJ?ÿ0>-. NSÿBTBÿV6EÿQ3R-ÿNSÿ7K1ÿBTB 76183ÿ-6123ÿ-.3r-ÿ-6W-ÿN]Bÿ0:eB 0F-.ÿ0O-ÿD91ÿ7+°ÿBc>ÿ^*V`ÿNEÿB6:> 0E,ÿ7K,ÿB63JY-ÿgW3ÿD2ÿ^*V`bÿ£-6 -W-.ÿB>,ÿ6153ÿN]Bÿ6,K7ÿ0F-.ÿDEÿ7K, 76]Bÿg]ÿ76M-.ÿ-6¢7ÿDEÿ0hJÿ0cbÿnWJ D]Bÿ^*V`ÿD¤-ÿB6:>ÿ76]Bÿg]ÿ763 -12?ÿ71-ÿ7+,-.ÿ-F1ÿiFÿUV,bÿjTBÿ7+:;-.ÿnK1ÿ6\B-.ÿ7X-6ÿ6P-6ÿ76mB D1Y-ÿ-F1ÿiFÿDEÿR-6ÿ6:A-.ÿ08-ÿ6153 76@-.ÿ71-ÿ41-6ÿ78J,ÿ3Jÿ7X-ÿBTBÿUVÿ0M1 ¨©ªÿ©³´§ÿs15Bÿ7pÿB6mBÿtWJÿ=]-. H6:O-.ÿH6THÿ^*V`ÿ0:eBÿTH DZ1ÿBTBÿ-6Eÿ0h3ÿ7:ÿDEÿBTBÿ0M1ÿ7TBb DG-ÿ6E-6ÿ^*V`ÿ7K1ÿBTBÿ0O-ÿD9ÿH6[ =[-.ÿ.1M-.ÿ-6:ÿH6:O-.ÿH6TH vwÿyz{ÿ|}~ÿÿÿÿ~ÿ|{ 763FBÿ+¢7ÿNZ-ÿDE,ÿBTBÿ0oBÿ01d?-6
012345ÿ789ÿ
ÿ3 *+ÿ-./.ÿ0120ÿ1345ÿ61.75ÿ17 lhÿauÿ\cQOY\ÿaJP\ÿMoÿr£ÿ\]e\ÿa]}M aJK£\cÿ^I_`WÿpUqVÿabg\ÿXUP\ÿ\mU 61859ÿ:;?@AÿBCDÿAEDÿFG. XkÿXjUÿaJWÿruÿMR\ÿa]UfaÿaJb\cÿ]bsa imÿMR\ÿSK MÿZQOÿS[\]ÿXhÿa]zjÿ\]e\ H@. Sm\cÿZQx\ÿlWÿSUkQÿ]h\]ÿ¡_WÿM¤\c Jm\cÿJUÿaJb\cÿÿ]mUtÿ³b\cÿrb\c IJKLMÿOPQÿMRQÿSTUÿVLUWÿXUYMÿZQO lhÿXUYMÿZQx\ÿlÿahUÿrx\ÿMjÿM]|\] XLUÿSyWÿ`mÿIhUÿM]|\]ÿM¤\cÿ]KL\c S[\]ÿ^I_`ÿaJb\cÿdQeaÿ^fÿabg\ÿXh V\]tÿUÿXLUÿMgMÿMoÿZQj\WÿMgMÿ¡_ \ÿM]UÿaUfaÿXkÿMgMÿ{]Ko\cÿ{]g{ ij\ÿ]h\]ÿ_c][ÿS[\]ÿXkÿ^I_`ÿlh \]hÿ\KLMÿXUYMÿaTÿM]}Mÿ^I_`ÿMR\ a]uMÿ]UY\ÿ^I_`ÿasUÿMgMÿSo\ÿX[ VmaÿiKLMÿZQj\ÿaJn\cWÿaJb\cÿXUYM {]xUÿVj\cÿa|\]ÿg{ÿSatÿ`£UÿahUÿrx\ \]Vÿa]uMÿ]UY\ÿS\cÿMgMÿM]}M ]bh\ÿa]UY\ÿMgMÿMoÿM]fÿpUqVÿrbgaÿasU Mjÿ\]hÿ\KLMÿlQw\ÿaUkVÿ\ÿ\]UkQ \\cÿpUqVÿrbgaWÿZQx\ÿaJ[ÿJUÿJbWÿaK MgMÿSo\ÿX[tÿIQOÿ\]UP\WÿSqÿSKjÿMgM JUÿJbÿcOÿJjÿMgMÿa]vaÿa]bgaWÿl\c Xv\ÿMjÿ^I_`t ZQOÿS[\]ÿXhbÿa]uMÿafÿlhÿVmaÿXv\ÿSk {]|Wÿr¥ÿ\cÿp]w\cÿMyÿ]UYQÿZQxWÿb IJKLMÿruÿSTUÿVLUÿaJb\cÿMoÿM]f p]w\cÿSo\ÿcUx\ÿMR\ÿMyÿruÿXhbÿMQmM SyÿMR\ÿ{]xUÿSK MÿZQx\ÿlWÿpUqV ZQx\ÿlÿpU\]ÿafÿ_]hÿ\KLMWÿXUYM azÿ{]|jÿMgMÿMoÿZQj\ÿ\]hÿ\KLMWÿaT rbgaÿVmaÿMgM]ÿM]aÿM]¦tÿIJb\cÿa]~U Oÿu\cÿXhÿ]bh\ÿa]UY\ÿMgMÿMw\c M]}Mÿ]mUÿ\c]kÿ\c]UY{Wÿ\cK~UÿlhV cUj\ÿXzjÿZQjÿ\]UkQÿXÿSsUÿg\ÿXk MÿpUqVÿrbgaÿaJb\cÿSyÿOÿu\cW pfÿabg\WÿpUqVÿabg\ÿXhÿabh\ÿÿ]mUt pU\]ÿafÿlhÿVU\]ÿM]}\cÿJ§ÿJh\cÿ\]va ]bh\ÿa]UY\ÿ]Yÿa]\cÿ^I_`ÿlhÿVma IJb\cÿSyWÿMR\ÿae{ÿaJQ\cÿa]uMÿ]UY\ M]bÿXUYMÿOfQÿp¨VÿaJb\cÿZQx\ÿlWÿr¥ Xv\ÿSkÿVj\cÿa|\]ÿavaÿOfQtÿOÿlh VmaÿrÿMgMÿcUxUÿ{]g{ÿ\]KÿrjQ \cÿahUÿrx\ÿ\]hÿ\KLMÿM¤\cÿ\]Kÿru Xv\ÿSkÿp]yÿp]\ÿXhÿMR\ÿMyÿM]Uf\ ÿR\ÿaUf{ÿaMÿSOÿVs\] aM]gUMfÿQMÿoXÿZ\Qcjÿ\MWÿ¡_ÿ jÿ]Yÿa]\cÿ^I_`ÿasU lK MÿlQÿhUWÿSqÿa]uMÿ]UY\ÿSK M _]hÿ\KLMt aQOP\ÿaJQOk\Wÿ{]TÿiUf\ÿJm\cÿJUÿXk MR\ÿMyÿruÿXhbÿMQmMÿMjÿMgMÿMo XjUÿaJÿMjÿ^I_`ÿSqÿ\\cÿMjb ©ÿÿR\ÿSOÿVs\]ÿMw\cÿagM ZQj\ÿZQx\ÿlÿ_]hÿ\KLMWÿMgMÿaT \]e\ÿa]}MÿXkÿ^I_`ÿaJb\cÿXUYM ShbÿasbWÿ{]gaÿaJUq\ÿ\cQ\ÿ\]\ÿluM M]}MÿmUÿ\c]kÿ\c]UY{Wÿ\]ª\c ZQx\ÿaJ[ÿJUÿJbWÿZQx\ÿlÿSUkQÿ]h\] MyÿM]vaÿlK \cÿXkÿ^I_`tÿIJb\cÿa]~U \cK~UÿlhVÿMw\cÿagMÿpfÿabg\WÿpUqV So\ÿX[tÿMÿiUYaÿSUÿXLUÿMgMÿ\]h cUj\ÿaLUWÿMR\ÿMyÿpfÿ]bsM]ÿOÿu\c abg\ÿaJb\cÿXUYMÿij\ÿ]h\]ÿMgMÿX\ ZQx\ÿlÿasUÿSo\ÿX[ÿMR\ÿ\]e\ÿa]}M M]Ko\cÿaJ\]ÿShbÿasbÿM]QOP\ÿrQ ix\ÿ{]g{ÿlQeaWÿMgMÿ]KL\cÿ\ÿXk S\cÿS\ÿXkÿXjUÿaJWÿÿ\c]jÿMj ]KL\cÿaLUÿasbÿu\cÿVmaÿSmUÿ\c¤ MgM]ÿa]}MÿaTÿM]}MWÿ]KL\cÿ\ÿXk ^I_`ÿaJb\cÿXUYMÿpUqVÿrbgaWÿ\c\ pUqVÿabg\ÿXUP\ÿ\mUÿimÿM]QOP\ \c]UY{XWÿSMÿiUYaÿMR\ÿMyÿruÿa]\c \czjÿXhÿ{]gaÿ]UY\ÿMgMÿrjUÿ{]sV \c]UY{tÿ\cÿa]~UWÿMyÿ\]ª\cÿZQO \]vaÿaJb\cÿZQj\ÿSUqVÿ\]e\ÿa]}Mÿaz aJb\cÿZQx\ÿlWÿSUkQÿ]h\]ÿSo\ÿX[t S[\]ÿMÿa]qÿXkÿaUPQÿM]Q\ÿ\c]UY{ MgMÿ\]hÿZQx\ÿlÿSo\ÿX[Wÿabh\ÿÿ]mU \cÿa]~UWÿMyÿVmaÿMgUÿ\]\ÿijb XWÿ\\cÿluMÿXhÿSsbÿS}Mÿ\c]k XkÿXjUÿaJÿMjÿ^I_`ÿXLUÿVMÿaUPQ ZQgaÿaT\cÿa]qWÿXÿVwÿXkÿXjUÿaJÿMj \c]UY{ÿMjÿpUqVÿabg\ÿXUP\tÿOÿlh lhÿVU\]ÿisM]Wÿlh\]ÿVs\]Wÿ{]gaÿaJUq\ ^I_`WÿSOÿp]w\cÿ]bh\ÿabh\ÿlhÿim VmaÿcUxUÿ{]g{ÿVj\cÿa|\]ÿlQÿhU \k\ÿpU\]ÿafÿa][ÿaJK~\cÿS[\]ÿ]KL\c {]e\ÿpUqVÿaJjWÿpUqVÿrbgaÿ]h\]ÿXU aJb\cÿM]Uf\ÿlK Mÿ{]gaÿaJUq\ÿ^I_` ÿ]mUÿM]ÿ\c]jt´ MjÿMgÿ\]\ÿ]jOÿae{ÿa]qÿVhÿix\ asUÿ«UYaÿ_jVtÿUÿXLUÿMgMÿaJK~\c M]vaÿMQUÿM\cÿMjÿ\yÿM]|\]ÿlhÿO sUÿ]nMÿIe{ÿaJQ\cÿaJj\cÿi[ÿM]b u\cÿMw\cÿMÿpUqVÿrbgaWÿ]s\ÿM]f rU\]ÿXUP\ÿ\]ª\cÿpUf\ÿa]}MÿXk MgMÿJUÿJbÿMyÿa]qÿxOÿSf\ÿXLUÿSo\ ^I_`WÿMyÿa]qÿSKjÿVw\ÿ]nMÿ^I_` µÿ¶·ÿ¸¹ÿº¸»¼ X[Wÿcy{ÿ{]R\ÿXhbÿOÿu\cÿSo\ÿX[ XhbÿM]Ko\cÿaJ\]ÿ]nMÿiaÿiQmMÿSU {]gaÿaJUq\ÿbÿM]|\]ÿV\]ÿZQx\ÿlW XLUÿMgMÿrU\]ÿXUP\ÿM]QOP\ÿ\ch\]ÿ^f SUkQÿ]h\]tÿ abg\ÿ¬ÿ^UqVÿabg\tÿUÿXLUÿMgMÿaT ÿÿ_]hÿ\KLMÿMR\ÿa]\c M]}MÿmUÿ\c]kÿ\c]UY{ÿI]K~\c ÈÔÕÖ½ÿ¾ÎÿÏÀÍÁ½Â½ÃÍÿÎÄÅ ÿÃÆÇÈÉÿÊËÿÌÌÍÎÏ½ÐÍÑÒ½ÓÉ \]vaÿXhÿSKjÿJjÿ]KL\cÿ\ÿMgMÿSo\ QOP\ÿV£ÿMgMÿlL{ÿXkÿShbÿasbÿMv{ Î¾ÿ×ÔØÙÿÚÙÈØ¾ÿÏÐÍÎÏ½ÛÍ×ÜÝÞßÉÿÈÔÕÖ Ï½Ð X[ÿaTÿM]}Mÿ^I_`ÿ\]VÿSxVÿixb M]}\cÿM]®ÿiUÿK¯\cÿ\c]UY{ÿX ÎÎÍÏ½ÍÎÏ½Û¾ {]ÿ] {ÿXLUÿSMÿSUqVÿ]bsaÿSm\c ^I_`ÿa]¢bÿM]Q\ÿVuMÿXhÿa]w\cÿlY Ó¾ÿßàá¾âáÿÜãÈÔÿäåÈÿâØæÈØÉÿÿÄâ×çÿÝ pU\]ÿbj\]WÿSMÿSUqVÿZQOÿaJ\]WÿMo ZQMÿaftÿ {ÿagMÿXLUÿMgMÿaTÿM]}M ÞèÈÔÿéêÿëìíîÿÊÆÇÃÿÃØìÅÃÿÖÅÁÉÿâïðÿéØñÿÄÅ MvQÿaTÿM]}MÿMjÿSo\ÿX[WÿZQOÿVw pUqVÿabg\ÿ]h\cÿSRQÿaJP\ÿa]fÿcULUW ÃÆÇÈÿòÕÿÄìíîÿÃÆÇÈ¾ ]bsaÿSm\cÿMjÿaz\cÿSo\ÿX[tÿ_]h \]Vÿ]°ÿaJ ÿaJb\cÿXUYMÿaJjbÿSTU éÇéÿóô×É ¾ÿßàá¾âáÿÜãÈÔÿäåÈÿâØæÈØÉÿÄâ×çÿÃïì \KLMÿMR\ÿ]KL\cÿ\ÿagM]ÿiUYaÿJUP\c pU\ ] ÿ \ c ] UY Vÿ ] bM ÿSh bÿasbÿ \cQ \ ÄûÿÖ Å Áÿ ÿÃØõéÿÃöïÈÔÿòÕÿÈØ÷ÈÔÿòìøéÿéùÈÿúÕîÉ Òü ìÿÃØýÆÿÄØÆæÿØþéÿÑÁËéÿÃÅÉÿ×ÿç Xkÿ{]Ko\cÿa]}MÿaTÿM]}MÿXe\ÿ]h\] \]\ÿluMÿM]vaÿlK \cÿMjbtÿ âÕì ÿéØ ñ ÈØ ¾ÿ ^I_`ÿSUÿXLUÿ¡_ÿXhÿSUÿXLUÿMgM ©±²ÿÿ_]hÿ\KLMÿMR\ÿZQOÿS[\] Ð¾ÿâá¾ÿßØæÈÿâöÁÈÔÿÄì0ÈÉÿàìÇÆÿÃö1ÈØ So\ÿX[WÿaTÿM]}MÿMjÿ_]hÿ\KLMtÿI]¢b J§ÿJh\cÿXhÿMÿa]qÿXkÿS[jÿX[ÿ{]g{ÿl Äâ×çÿÃöÆÈÔÿô×Éÿ×ÿçÿâÕìÿéØñÈØ¾ SyWÿXUYMÿaTÿM]}Mÿ^I_`ÿasUÿMgMÿ¡_ Mjÿ^I_`WÿMgMÿM]}Mÿj\]ÿXk 2¾ÿôõÿÃØýÆÿÞØÁ3ÈÿîõéÿÄâ×ç¾ ÿ ÿÿÿÿ !"ÿÿ#$ÿ%ÿ&'()()