آليات مقترحة للحد من التداعيات السلبية لجائحة (COVID-19)‎ على الأداء المهني لمراجعي الحسابات و دعم الحكم المهني حول قدرة المنشأة على الاستمرارية : دراسة ميدانية

الملخص EN

The study aims to develop proposed mechanisms to reduce the negative repercussions of the COVID-19 crisis on the professional performance of auditors and support their professional judgment about the facility's ability to continue.

The study used the inductive approach to build the theoretical framework of the study, and the Deductive approach when conducting the field study and to test the assumptions made.

It was reached through the theoretical study, and the study reached a set of results, the most important of which is that the proposed mechanisms support the professional judgment of auditors about the entity's ability to continue with increasing the quality of auditors 'judgments and then increasing the quality of financial reports in addition to increasing the audit team's ability to analyze The study of cash flows and their discussion with the management, and the method of electronic brainstorming is a motivating tool for the review team to develop their creative intellectual capabilities to keep pace with the development in information technology, as well as a training tool for the less experienced auditors by contacting the more experienced auditors to deepen and develop their knowledge structures, and it helps to create an appropriate climate.

For the review team to participate, share their ideas and evaluate it electronically, and supports Characteristics of professional skepticism for members of the review team, and the industrial neural networks method is one of the best prediction methods that help the auditor to predict the continuity of the facility, and it also helps the auditor to predict the extent of the establishment's continuity, and also supports the auditor to discover intentional errors in the financial statements and enables him to overcome the limitations that You encounter the reviewer when performing the review process.