The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560)
Authors:
Article info
2021-05-02
2021-07-28
805 - 844
Keywords
- Financial Statements
- Subsequent Events
- Covid-19 Pandemic
Abstract
This study aims mainly to reflect the impact of the Covid-19 pandemic on the Auditing of subsequent events of financial lists in accordance with the international audit standard No. (560), and to answer questions and test the study hypotheses, the researchers relied on the descriptive analytical approach, and to obtain the necessary data was distributed After evaluating and judging from a number of specialists on the study community consisting of external audit offices operating in Cairo governorate, New Egypt city, Egypt, Arab Republic of Egypt, and 75 offices, as well as external audit offices operating in the governorates of the Gaza Strip in Palestine and 80offices. The results of the study proved that there is an impact of the Covid-19 pandemic on the reviewer's design of procedures for obtaining adequate and appropriate audit evidence to identify and discuss subsequent events that need to be compromised with management. The study recommended that governance officials provide the auditor with with a written declaration on an amendment if any subsequent events may affect the financial statements in the context of the Covid-19 pandemic, and the reviewers should obtain an understanding and inquiry about any measures put in place by the Administration to ensure the identification of subsequent events in the context of the Covid-19 pandemic.
Rashwan, A. E. R., & Shuaib, F. (2023). The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560). An-Najah University Journal for Research - B (Humanities), 37(4), 805–844. https://doi.org/10.35552/0247-037-004-008
[1]A. E. R. Rashwan and F. Shuaib, “The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560),” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 4, pp. 805–844, Apr. 2023, doi: 10.35552/0247-037-004-008.
Rashwan, Abd El Rahman, and Fatima Shuaib. “The Impact of TheCovid-19 Pandemic on the Auditing of Subsequent Events of Financial Lists in Accordance with the International Auditing Standard No. (560).” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 4, Apr. 2023, pp. 805–44. Crossref, https://doi.org/10.35552/0247-037-004-008.
1.Rashwan AER, Shuaib F. The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560). An-Najah University Journal for Research - B (Humanities) [Internet]. 2023 Apr;37(4):805–44. Available from: http://dx.doi.org/10.35552/0247-037-004-008
Rashwan, Abd El Rahman, and Fatima Shuaib. “The Impact of TheCovid-19 Pandemic on the Auditing of Subsequent Events of Financial Lists in Accordance with the International Auditing Standard No. (560).” An-Najah University Journal for Research - B (Humanities) 37, no. 4 (April 2023): 805–44. https://doi.org/10.35552/0247-037-004-008.
تأثير جائحة Covid-19 على مراجعة الأحداث اللاحقة للقوائم المالية وفقًا لمعيار المراجعة الدولي رقم ((560
المؤلفون:
معلومات المقال
2021-05-02
2021-07-28
805 - 844
الكلمات الإفتتاحية
- Financial Statements
- Subsequent Events
- Covid-19 Pandemic
الملخص
تهدف هذه الدراسة بشكل رئيسي إلى تجسيد تأثير جائحة كوفيد-19 على استعراض الأحداث اللاحقة للقوائم المالية وفقاً لمعيار التدقيق الدولي رقم (560)، والإجابة على الأسئلة واختبار فرضيات الدراسة، اعتمد الباحثين على المنهج الوصفي التحليلي، وللحصول على البيانات اللازمة تم توزيع استبانة بعد تقييمها من عدد من المتخصصين على مجتمع الدراسة المكون من مكاتب التدقيق الخارجية العاملة في محافظة القاهرة بمدينة مصر الجديدة في جمهورية مصر العربية، وعددها 75 مكتبا، وكذلك مكاتب التدقيق الخارجية العاملة في محافظات قطاع غزة في فلسطين وعددها 80 مكتبا. وقد أثبتت نتائج الدراسة أن هناك تأثير لجائحة كوفيد-19 على تصميم عملية التدقيق لإجراءات الحصول على أدلة كافية ومناسبة لتحديد، ومناقشة الأحداث اللاحقة التي أثرت على البيانات المالية والتي تحتاج إلى تعديل ومناقشة مع الإدارة لاتخاذ الإجراءات المناسب. وأوصت الدراسة بضرورة قيام مسؤولي الحوكمة بتزويد مدققي الحسابات إعلاناً خطياً بشأن أي تعديل إذا كانت هناك أي أحداث لاحقة قد تؤثر على البيانات المالية في ظل جائحة كوفيد-19، وينبغي أن يحصل المدققين على فهم كافي بشأن أي تدابير تتخذها الإدارة لضمان تحديد الأحداث اللاحقة في ظل جائحة كوفيد-19.
Rashwan, A. E. R., & Shuaib, F. (2023). The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560). An-Najah University Journal for Research - B (Humanities), 37(4), 805–844. https://doi.org/10.35552/0247-037-004-008
[1]A. E. R. Rashwan and F. Shuaib, “The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560),” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 4, pp. 805–844, Apr. 2023, doi: 10.35552/0247-037-004-008.
Rashwan, Abd El Rahman, and Fatima Shuaib. “The Impact of TheCovid-19 Pandemic on the Auditing of Subsequent Events of Financial Lists in Accordance with the International Auditing Standard No. (560).” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 4, Apr. 2023, pp. 805–44. Crossref, https://doi.org/10.35552/0247-037-004-008.
1.Rashwan AER, Shuaib F. The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560). An-Najah University Journal for Research - B (Humanities) [Internet]. 2023 Apr;37(4):805–44. Available from: http://dx.doi.org/10.35552/0247-037-004-008
Rashwan, Abd El Rahman, and Fatima Shuaib. “The Impact of TheCovid-19 Pandemic on the Auditing of Subsequent Events of Financial Lists in Accordance with the International Auditing Standard No. (560).” An-Najah University Journal for Research - B (Humanities) 37, no. 4 (April 2023): 805–44. https://doi.org/10.35552/0247-037-004-008.
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