The Impact of Covid 19 on the Procedures of the External Auditor in Accordance with the Requirements of International Organizations

(Applied research in the General Directorate of Education of Al-Najaf Al-Ashraf)

Abstract

The research dealt with the procedures of the external auditor in light of the continuation of the Corona epidemic and the requirements of the crisis cell in light of social distancing and lack of contact, and the adoption of the General Directorate of Education in the Al-Najaf Governorate to implement this research and shed light on the repercussions of the Corona pandemic on the audit process and knowing how the external auditor interacted and responded to it, in addition to identifying some The main considerations that must be taken care of by the auditor, and this is with reference to the relevant international auditing standards, as the results showed that the epidemic has the ability to significantly affect the way the audit is conducted, which means the need to amend the audit plan and develop alternative procedures for collecting audit evidence and that such These circumstances will require the external auditor to exercise the necessary professional care and professional caution in assessing continuity and subsequent events, the problem of research was the spread of the global epidemic of Covid 19 and the presence of health determinants that led to the audit profession and because of its consequences in setting determinants of social separation and difficulty of movement and therefore the inability to The procedures of the external auditor are traditionally fulfilled by the necessity of taking other methods to give an accurate technical opinion hand in the financial statements.

Where the research was chosen in the General Directorate in order to reach the level of the external auditor’s procedures, as it is one of the service units and has a very large cadre through the possibility of knowing the procedures and their ability in the work of that unit, given what these procedures represent in giving a neutral technical opinion.