أثر جائحة فايروس كورونا (Covid-19)‎ على اتجاهات المرجعية الجزائرية في تدقيق القوائم المالية لسنة 2019

الملخص EN

The spread of the Corona virus has impacted Algerian economic entities in a way that threatens their continuity, and is reflected in the financial statements, to which the audit mission is related.

Therefore, Regulators have issued guidelines in light of the prevailing conditions.

In this context, this paper aims to explore the impact of the Corona virus epidemic on the directions of the Algerian referential in auditing financial statements for the year 2019, based on an analysis of the profession control rules issued in response to the pandemic.

We concluded that the national referential, which relies heavily and indirectly on the publications of the International Federation of Accountants, has directed those charged with preparing the financial statements to develop the disclosures and present the evaluation methods that have been dealt with in these circumstances, as well as to ensure minimum disclosures related to the continuity of exploitation and financial cycles' independence, to reduce the manifestations of doubt and uncertainty.

Results indicate as well that the Algerian standards on auditing provide additional guidance that enables statutory auditors to obtain the most convincing elements about the validity and credibility of the disclosures in light of the spread of the pandemic.