Unveiling the Impact of COVID-19 on the Accounting and Auditing Profession in the Light of Subsequent Events: Algeria as a Case Study
| المصدر: | مجلة الدراسات التجارية والاقتصادية المعاصرة |
|---|---|
| الناشر: | جامعة ابن خلدون تيارت - الملحقة الجامعية قصر الشلالة |
| المؤلف الرئيسي: | Chablaoui, Brahim (Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | جانفي |
| الصفحات: | 287 - 295 |
| DOI: |
10.55624/2382-006-001-019 |
| ISSN: |
2661-7153 |
| رقم MD: | 1358409 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Covid 19 | The Financial Statements | External Auditor | The International Audit Environment
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
This research aims to shed light on the effects of coronavirus pandemic on the financial statements through identifying the reflections of the events after the reporting period on the accounting and auditing profession. As long as the National Accounting Council has taken a number of actions relating to the COVID-19 pandemic, these procedures and measures include the updates on the financial reporting processes, disclosures in financial statements and the auditor’s report. These latter, indeed, have given several benefits to ease the tasks of the external auditors and a better range of strategies for dealing with the financial statements that might be affected by the COVID-19. Additionally, the government seeks to make its local environment for external auditing compatible with the international audit environment. |
|---|---|
| ISSN: |
2661-7153 |
عناصر مشابهة
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The Impact of the COVID-19 Pandemic on the Auditing of Subsequent Events of Financial Lists in Accordance with the International Auditing Standard No. "560"
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Studying Accounting and Audit Considerations of Global Pandemic Coronavirus (Covid-19) Crisis and its Effects on Financial Reports and Auditing Procedures: Survey Study in Egyptian Market
بواسطة: فراج، ناصر فراج مصطفى منشور: (2021) -
Accounting for the Impact of Covid-19 on Impairment of Assets under Lass
بواسطة: Abdelkader, Kadri منشور: (2021) -
The Reality of External Auditing of the Arab Maghreb Countries under the International Standards on Auditing (ISAs): Case study of Algeria, Tunisia and Morocco
بواسطة: Chablaoui, Brahim منشور: (2019) -
Using Modern Audit Methods to Overcome the Challenges Facing the Audit Profession in the Covid-19 Pandemic
بواسطة: Serag, Asmaa Abd El-Monem Mohamed منشور: (2021)
