تداعيات جائحة كورونا على التدقيق الخارجي : دراسة تحليلية

الملخص EN

This paper aimed to shed light on the implications of corona pandemic on audit process, and know how the auditor interacts and responds to current conditions.

in addition to determine some of the key considerations for the auditor by referring to relevant International Auditing Standards.

The results showed that corona epidemic has the potential to significantly influence the audit process, which means the need to adjust the audit plan, and develop alternative procedures to collect audit evidence.

Also that, in such circumstances, the auditor should due care and professional skepticism in evaluating going concern and subsequent events.