{"id":777,"date":"2018-06-26T08:54:08","date_gmt":"2018-06-26T08:54:08","guid":{"rendered":"https:\/\/icpas.org.il\/hs\/?page_id=777"},"modified":"2018-07-17T12:41:25","modified_gmt":"2018-07-17T12:41:25","slug":"%d7%a8%d7%99%d7%a9%d7%95%d7%9d-%d7%a8%d7%90%d7%a9%d7%95%d7%a0%d7%99-%d7%9c%d7%90%d7%aa%d7%a8","status":"publish","type":"page","link":"https:\/\/sites.icpas.org.il\/hs\/%d7%a8%d7%99%d7%a9%d7%95%d7%9d-%d7%a8%d7%90%d7%a9%d7%95%d7%a0%d7%99-%d7%9c%d7%90%d7%aa%d7%a8\/","title":{"rendered":"\u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8"},"content":{"rendered":"

\u05dc\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd – \u05e2\u05e7\u05d1 \u05d4\u05e2\u05dc\u05d0\u05ea \u05d4\u05d0\u05ea\u05e8 \u05d4\u05d7\u05d3\u05e9 \u05d9\u05e9 \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05d5\u05d6\u05d0\u05ea \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05d2\u05d9\u05e9\u05d4 \u05dc\u05db\u05dc\u05dc \u05d4\u05ea\u05db\u05e0\u05d9\u05dd \u05d4\u05de\u05d5\u05e4\u05d9\u05e2\u05d9\u05dd \u05d1\u05d5.<\/p>\n

\u05dc\u05d4\u05d5\u05e8\u05d3\u05ea \u05d7\u05d5\u05d1\u05e8\u05ea \u05d4\u05d3\u05e8\u05db\u05d4 \u05dc\u05d2\u05d1\u05d9 \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d0\u05ea\u05e8\u00a0\u05dc\u05d7\u05e6\u05d5 \u05db\u05d0\u05df<\/a>.<\/p>\n

\u05dc\u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8 \u05dc\u05d7\u05e6\u05d5 \u05db\u05d0\u05df<\/a>.<\/p>\n

 <\/p>\n

\u05e9\u05d9\u05de\u05d5 \u05dc\u05d1: \u05e2\u05dc \u05d4\u05e1\u05d9\u05e1\u05de\u05d4 \u05dc\u05d4\u05d9\u05d5\u05ea \u05d1\u05e2\u05dc\u05ea \u05e9\u05de\u05d5\u05e0\u05d4 \u05ea\u05d5\u05d5\u05d9\u05dd \u05d1\u05dc\u05d1\u05d3.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u05dc\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd – \u05e2\u05e7\u05d1 \u05d4\u05e2\u05dc\u05d0\u05ea \u05d4\u05d0\u05ea\u05e8 \u05d4\u05d7\u05d3\u05e9 \u05d9\u05e9 \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05d5\u05d6\u05d0\u05ea \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05d2\u05d9\u05e9\u05d4 \u05dc\u05db\u05dc\u05dc \u05d4\u05ea\u05db\u05e0\u05d9\u05dd \u05d4\u05de\u05d5\u05e4\u05d9\u05e2\u05d9\u05dd \u05d1\u05d5. \u05dc\u05d4\u05d5\u05e8\u05d3\u05ea \u05d7\u05d5\u05d1\u05e8\u05ea \u05d4\u05d3\u05e8\u05db\u05d4 \u05dc\u05d2\u05d1\u05d9 \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d0\u05ea\u05e8\u00a0\u05dc\u05d7\u05e6\u05d5 \u05db\u05d0\u05df. \u05dc\u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8 \u05dc\u05d7\u05e6\u05d5 \u05db\u05d0\u05df.   \u05e9\u05d9\u05de\u05d5 \u05dc\u05d1: \u05e2\u05dc \u05d4\u05e1\u05d9\u05e1\u05de\u05d4 \u05dc\u05d4\u05d9\u05d5\u05ea \u05d1\u05e2\u05dc\u05ea \u05e9\u05de\u05d5\u05e0\u05d4 \u05ea\u05d5\u05d5\u05d9\u05dd \u05d1\u05dc\u05d1\u05d3.<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\n\u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8 - \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sites.icpas.org.il\/hs\/\u05e8\u05d9\u05e9\u05d5\u05dd-\u05e8\u05d0\u05e9\u05d5\u05e0\u05d9-\u05dc\u05d0\u05ea\u05e8\/\" \/>\n<meta property=\"og:locale\" content=\"he_IL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8 - \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd\" \/>\n<meta property=\"og:description\" content=\"\u05dc\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd – \u05e2\u05e7\u05d1 \u05d4\u05e2\u05dc\u05d0\u05ea \u05d4\u05d0\u05ea\u05e8 \u05d4\u05d7\u05d3\u05e9 \u05d9\u05e9 \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05d5\u05d6\u05d0\u05ea \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05d2\u05d9\u05e9\u05d4 \u05dc\u05db\u05dc\u05dc \u05d4\u05ea\u05db\u05e0\u05d9\u05dd \u05d4\u05de\u05d5\u05e4\u05d9\u05e2\u05d9\u05dd \u05d1\u05d5. \u05dc\u05d4\u05d5\u05e8\u05d3\u05ea \u05d7\u05d5\u05d1\u05e8\u05ea \u05d4\u05d3\u05e8\u05db\u05d4 \u05dc\u05d2\u05d1\u05d9 \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d0\u05ea\u05e8\u00a0\u05dc\u05d7\u05e6\u05d5 \u05db\u05d0\u05df. \u05dc\u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8 \u05dc\u05d7\u05e6\u05d5 \u05db\u05d0\u05df.   \u05e9\u05d9\u05de\u05d5 \u05dc\u05d1: \u05e2\u05dc \u05d4\u05e1\u05d9\u05e1\u05de\u05d4 \u05dc\u05d4\u05d9\u05d5\u05ea \u05d1\u05e2\u05dc\u05ea \u05e9\u05de\u05d5\u05e0\u05d4 \u05ea\u05d5\u05d5\u05d9\u05dd \u05d1\u05dc\u05d1\u05d3.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sites.icpas.org.il\/hs\/\u05e8\u05d9\u05e9\u05d5\u05dd-\u05e8\u05d0\u05e9\u05d5\u05e0\u05d9-\u05dc\u05d0\u05ea\u05e8\/\" \/>\n<meta property=\"og:site_name\" content=\"\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd\" \/>\n<meta property=\"article:modified_time\" content=\"2018-07-17T12:41:25+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/sites.icpas.org.il\/hs\/#website\",\"url\":\"https:\/\/sites.icpas.org.il\/hs\/\",\"name\":\"\\u05d7\\u05e9\\u05d1\\u05d9 \\u05e9\\u05db\\u05e8 \\u05d1\\u05db\\u05d9\\u05e8\\u05d9\\u05dd\",\"description\":\"\\u05dc\\u05e9\\u05db\\u05ea \\u05e8\\u05d5\\u05d0\\u05d9 \\u05d4\\u05d7\\u05e9\\u05d1\\u05d5\\u05df\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/sites.icpas.org.il\/hs\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"he-IL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sites.icpas.org.il\/hs\/%d7%a8%d7%99%d7%a9%d7%95%d7%9d-%d7%a8%d7%90%d7%a9%d7%95%d7%a0%d7%99-%d7%9c%d7%90%d7%aa%d7%a8\/#webpage\",\"url\":\"https:\/\/sites.icpas.org.il\/hs\/%d7%a8%d7%99%d7%a9%d7%95%d7%9d-%d7%a8%d7%90%d7%a9%d7%95%d7%a0%d7%99-%d7%9c%d7%90%d7%aa%d7%a8\/\",\"name\":\"\\u05e8\\u05d9\\u05e9\\u05d5\\u05dd \\u05e8\\u05d0\\u05e9\\u05d5\\u05e0\\u05d9 \\u05dc\\u05d0\\u05ea\\u05e8 - 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