عمل التدقيق في ظل الأوبئة و الكوارث و انعكاسه في تخطيط عملية التدقيق : دراسة لآراء عينة من مراقبي الحسابات في العراق

الملخص EN

Epidemics and disasters impose great challenges to the professional practices carried out by the auditor.

The effects of those challenges were reflected in the first phase of these practices, represented by the planning process.

The aim of this paper is to identify epidemics and disasters, to show the impact of epidemics and disasters in planning the audit process carried out by the auditor and to stand on the difficulties and challenges that faced the work of the auditor.

The auditor faced real difficulties when starting to develop the audit plan because of the unclear vision, and the state of uncertainty and stability resulted from the stage.

On the practical side, this paper depends on the statistical approach through the distribution of the questionnaire in a way an electronic account on auditors working in the Iraqi environment, consisting of (156) respondents from specialists in the auditing aspect.

In order to test the hypotheses, an analysis of the obtained data was conducted by relying on statistical programs (SPSS).

The most prominent conclusions reached by this paper were in the theoretical and field framework: There is a significant impact of epidemics and disasters on the planning process.

It is no longer the planning process takes its traditional form, but the planning process has become remotely prepared through the available modern technical means.

When starting to develop the audit plan, the auditor must have a comprehensive understanding of the changes taking place in the work environment, to help them evaluate and identify areas of relative importance in order to take them into account and then design appropriate audit procedures in order to implement the plan with the highest degree of quality.

Based on the conclusions, the research presented some of the most important recommendations: The need for legal legislation to regulate the work of auditors while performing their entrusted duties in light of epidemics and disasters, especially with the audit taking another form, which is remote auditing.