.financial-audit{--fa:#086b69;--ink:#113c54}.fa-hero{background:linear-gradient(135deg,#eef7f6 0%,#fff 62%)}.fa-shell{max-width:1120px}.fa-lead{border-radius:24px;margin:36px 0 48px;overflow:hidden;box-shadow:0 20px 55px #0c3f5525}.fa-lead img{aspect-ratio:16/9;object-fit:cover;width:100%;display:block}.fa-body{max-width:980px;margin:auto}.fa-body p,.fa-body li{line-height:1.9}.financial-audit.arabic .fa-body p,.financial-audit.arabic .fa-body li{line-height:2.05}.fa-body section{margin:64px 0}.fa-body h2{color:var(--ink);font-size:clamp(1.55rem,3vw,2.35rem);line-height:1.45}.fa-body h3{color:var(--ink);line-height:1.55}.fa-definition{border-inline-start:5px solid var(--fa);background:#eef7f6;border-radius:18px;gap:22px;padding:30px;display:flex}.fa-definition>svg{width:42px;height:42px;color:var(--fa);flex:none}.fa-definition h2{margin-top:0}.fa-grid,.fa-opinion-grid,.fa-roles{grid-template-columns:repeat(2,1fr);gap:16px;display:grid}.fa-grid>div,.fa-opinion-grid>div,.fa-roles>div{background:#fff;border:1px solid #d9e6e8;border-radius:16px;padding:22px}.fa-steps{gap:12px;display:grid}.fa-steps>div{border-bottom:1px solid #d8e4e7;grid-template-columns:54px 1fr;gap:18px;padding:20px;display:grid}.fa-steps b{background:var(--fa);color:#fff;border-radius:50%;place-items:center;width:48px;height:48px;display:grid}.fa-steps h3{margin:0 0 5px}.fa-steps p{margin:0}.fa-evidence,.fa-opinions{grid-template-columns:minmax(260px,.75fr) 1.25fr;align-items:center;gap:42px;display:grid}.fa-evidence figure,.fa-opinions figure{border-radius:22px;margin:0;overflow:hidden}.fa-evidence img{aspect-ratio:4/5;object-fit:cover;width:100%;display:block}.fa-opinions{grid-template-columns:1.35fr .75fr}.fa-opinions img{aspect-ratio:1;object-fit:cover;width:100%;display:block}.fa-evidence svg{color:#d99021;width:38px;height:38px}.fa-warning{background:#fff4dc;border-inline-start:4px solid #d99021;border-radius:14px;padding:18px}.fa-list{gap:14px;padding:0;list-style:none;display:grid}.fa-list li{border-bottom:1px solid #e0e8ea;align-items:flex-start;gap:12px;padding-bottom:14px;display:flex}.fa-list svg{color:#d99021;flex:none;width:21px;margin-top:7px}.fa-roles{grid-template-columns:repeat(4,1fr)}.fa-roles span{width:44px;height:44px;color:var(--fa);background:#e8f5f3;border-radius:12px;place-items:center;display:grid}.fa-roles svg{width:24px}.financial-audit .article-sources li{align-items:flex-start;gap:12px;margin:12px 0;display:flex}.financial-audit .article-sources svg{width:20px;color:var(--fa);flex:none}@media (width<=800px){.fa-grid,.fa-opinion-grid,.fa-roles,.fa-evidence,.fa-opinions{grid-template-columns:1fr}.fa-opinions figure{order:-1;max-width:420px}.fa-lead{margin-top:24px}.fa-body section{margin:44px 0}.fa-definition{padding:22px}.fa-roles{grid-template-columns:1fr 1fr}}@media (width<=520px){.fa-roles{grid-template-columns:1fr}.fa-steps>div{grid-template-columns:44px 1fr}.fa-steps b{width:40px;height:40px}.fa-lead{border-radius:16px}}
