متطلبات تطبيق التدقيق عن بُعد: دراسة استطلاعية لآراء عينة من مراقبي الحسابات المجازين في العراق

Authors

  • أ.م.د. سلوان حافظ حميد

    salown_altaey@yahoo.com

    جامعة الفلوجة

Abstract

This paper intends to investigate the theoretical implications of COVID-19 on the Iraqi market environment's remote external auditing strategy. The results of this paper were achieved using a desk research design to examine the potential effect of COVID-19 crisis on three significant audit quality determinants during the pandemic. These techniques include risk management, risk assessment, and risk assessment. To, study and find answers to questions, we conducted a descriptive survey of (25) auditing firms and (127) auditing bureaus. There is a consensus and acceptance to introduce remote auditing by external auditors due to the assumption that the consequences of the COVID-19 pandemic will be the greatest challenge for auditors. Furthermore, under normal circumstances as well as during the pandemic phase, the remote auditing method can be introduced. External auditors can incorporate a remote auditing approach that can be customized to suit the unique needs of the organization.

Keywords:

منهج التدقيق عن بُعد, الاستراتيجية, خطة التدقيق, تكنلوجيا وتقنيات, معايير التاْكيد, والتدقيق الدولية

Published

2021-11-29
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How to Cite

حميد أ. س. ح. . (2021). متطلبات تطبيق التدقيق عن بُعد: دراسة استطلاعية لآراء عينة من مراقبي الحسابات المجازين في العراق. Journal of Business Economics for Applied Research, (خاص – ج2). Retrieved from https://pkp.foxytech.net/index.php/new/article/view/75