أثر جائحة كورونا (كوفيت-19)‎ على إعداد و مراجعة القوائم المالية للمؤسسات الصغيرة و المتوسطة بالمملكة العربية السعودية

الملخص EN

This study dealt with the impact of the Corona pandemic (Covit-19) on preparing and auditing the financial statements of small and medium enterprises in the Kingdom of Saudi Arabia.

The study aimed to find out the impact of the Corona pandemic (Covit-19) on preparing and the auditing financial statements of small and medium enterprises in the Kingdom of Saudi Arabia.

The importance of the study lies in the possibility of benefiting from the results of this study in mitigating the effects of the Corona pandemic (Covit-19) when preparing and auditing financial statements.

The study followed the descriptive approach, the analytical method and the case study method, with the use of the Statistical Package for Social Sciences (SPSS) program to analyze the data that was made It was collected by the questionnaire tool from (75) random samples from the study population.

Many conclusions were reached, most notably are: there is a statistically significant impact of the Corona pandemic (Covit-19) on preparing and auditing the financial statements of small and medium enterprises in the Kingdom of Saudi Arabia, and when applying the International Auditing Standard (ISA530) for documenting business for small and medium enterprises in the Kingdom of Saudi Arabia.

Repercussions of the Corona pandemic.

The study recommande: The Need to take into account the Corona pandemic (Covit-19) when the auditors apply the ISA710 standard for comparative information in small and medium enterprises in the Kingdom of Saudi Arabia, and the researcher recommends the need to develop review methods by using modern technologies and working remotely to implement the audit work and plan.