أثر مواجهة جائحة كورونا (كوفيد-19)‎ على انشطة المراجعة الخارجية و مهام و مسؤوليات المراجع الخارجي : دراسة ميدانية على مكاتب المراجعة في القاهرة الكبرى و الإسكندرية

الملخص EN

This study aimed to identify the impact of facing the risks that were assessed in the light of Corona pandemic (Covid_19) on the external audit activities and the external auditor tasks and responsibilities.

in the light of Standard No.

330 of the Egyptian Auditing Standards, “The External Auditor's Procedures to Face the Assessed Risks.

”.

The The problem summary of this study is how to control the external audit activities and the external auditor tasks and responsibilities through the application of the mechanisms of facing risks that are evaluated in the light of the Corona pandemic.

The sample used to mesuer the stady is made up of a group of different-sized accounting offices in terms of (Big4 - medium - small) at the level of Greater Cairo and Alexandria governorates.

The final sample was formed of (80) individuals.

The results of the study concluded that there is a statistically significant effect of facing the risks that are assessed in the light of the Corona pandemic (Covid-19) on the external audit activities and the external auditor tasks and responsibilities.

In term of facing the risks that it is evaluated in light of the Corona pandemic (Covid-19) affects the audit procedures by 71.5% according to the coefficient of determination, professional care of the auditors by 63.6% , auditors' fees by a percentage of 36.1% and the external auditor's report with a percentage of 51.55% at a moral significance of less than 5% with a confidence degree greater than 95% .

The researcher recommends developing mechanisms for obtaining evidence directly from its source through the use of technology, in addition to the importance of auditing offices By directing more investments in the field of technology.

Also, to external auditor must make more effort to communicate continuously with the management, the audit committee and governance officials regarding determining the impact of the the risk outbreak and indicating the impact of this on the financial reports of the facility, to begin early stage before starting the audit process, and that this communication continues during all stages of the audit process.

Putting into concidertion need for the external auditor to use the work of the internal auditors at the audit client's facility.