91

(Worldometers 2020) 022

(Fernandes 2020; McKibbin and
Fernando 2020)

1
 91

1
0
3
4
5

2
 9

Wade and Bjerkan (2020)

(Wade and Bjerkan

2020)






3
 91

0202


12

15 0202 31 0202 32 0219 31

0202

1
0202 31
0202 32

0202
3 




12 8 
4
 ‫‪‬‬

‫‪‬‬
‫‪‬‬
‫‪‬‬
‫‪‬‬
‫‪0202‬‬ ‫‪‬‬
‫‪‬‬
‫‪‬‬
‫‪52‬‬
‫‪IFRS 9‬‬ ‫‪‬‬
‫‪15‬‬
‫‪0202‬‬

‫‪‬‬
‫‪6522‬‬ ‫‪‬‬
‫‪‬‬

‫‪2‬‬

‫‪rules-based‬‬ ‫‪principles-based‬‬

‫‪0213‬‬

‫(‪1‬تى إَشاء يجهس يعايير انًذاسثح انذونيح )‪ )IASB‬في عاو ‪ 1002‬نيذم يذم نجُح يعايير انًذاسثح انذونيح‪ .‬وقذ قاو انًجهس تتعذيم تعض‬
‫يعايير انًذاسثح انذونيح‪ ،‬وإنغاء انثعض اآلخر وإدالنها تًعايير جذيذج أطهق عهيها يعايير انتقرير انًاني انذونيح (‪ .)IFRS‬وسىف يتى‬
‫إستخذاو إصطالح "يعايير انًذاسثح انذونيح" نهذالنح عهى يعايير انًذاسثح انذونيح انًعذنح ويعايير انتقرير انًاني انذونيح انقائًح يعا (شذاته‬
‫‪.)1022‬‬
‫‪5‬‬
 91

SOCPA 2020
0202

Going Concern Subsequent Events

Impairment of Assets Accounting for Contract Amendments
Expected Credit Losses Inventory Valuation
Financial Instruments Classification
SOCPA

SOCPA 2020

Discontinued Operations 9 2

30 IFRS 5

IFRS 2019

6
31 IAS 36

IFRS 2020

SOCPA 2020

Contingent Events 2 2
5 IAS 8

1 IAS 1

SOCPA 2020

7
 91

08 IAS 37

SOCPA 2020
IASB

IFRS 9

8
 IFRS 9
IFRS 2020

Going Concern 3 2

0202

1 IAS 1

9
 91

SOCPA 2020

Subsequent Events 4 2
7 IAS 10


SOCPA

0219 10 31

0219
SOCPA2020

Measurement Criteria

10
 3

0219

0219 Arens et al. 2016)

9 3







2 3








11
 91




3 3





4 3








0228

IAASB

12
 IAASB

IAASB 2020a 1

 Identifying and
Assessing the Risks of
Material
 Misstatement
 ISA 315

The auditor's
response to the
assessed risks

ISA 330


13
 91




 Auditing Accounting
Estimates
ISA 540

Subsequent Events

ISA 560

Going Concern
ISA 570
14
 

Audits of Group
ISA 600

ISA 700 & ISA 701

15
 91

ISA 720

IAASB 2020a

(CEAOB)

0202

(AASB & AUASB 2020; CAQ 2020, IAASB 2020;

ICAEW 2020; SOCPA 2020)

9 4

9 9 4
(ISA 315)

16
 2 9 4

3 9 4

0202 31 0202 32 0219 31

0202 15

FRC

(FRC 2020a

2 4

17
 ‫‪91‬‬

‫‪9 2 4‬‬
‫‪ISA 315‬‬

‫‪CAQ‬‬

‫‪fraud‬‬
‫‪CAQ 2020a‬‬ ‫‪triangle‬‬
‫‪‬‬

‫‪‬‬

‫‪‬‬

‫‪1‬‬
‫( ( يعتثر يركس جىدج انًراجعح (‪ ) Center for Audit Quality‬يُظًح يستقهح وغير هادفح نهرتخ تى إَشاؤها في عاو ‪ 2002‬في واشُطٍ وهي تاتعح‬
‫نًجًع انًذاسثيٍ انقاَىَييٍ في انىالياخ انًتذذج األيريكيح ‪ .‬وتتًثم رسانح انًركس في تعسيس ثقح انًستثًريٍ وانًجتًع في أسىاق انًال انذونيح يٍ خالل‬
‫رعايح أداء عاني انجىدج يٍ قثم يراجعي دساتاخ انشركاخ انًقيذج تانثىرصح‪ ،‬وانتعاوٌ يع أصذاب انًصهذح في يُاقشح انقضايا انذرجح انتي تتطهة‬
‫انتذخم‪ ،‬وتذعيى انسياساخ وانًعايير انتي تعسز يىضىعيح يراجعي دساتاخ انشركاخ انًقيذج وفعانيتها وإستجاتتها نظروف انسىق انذيُاييكيح‪.‬‬
‫‪18‬‬
 CAQ
CAQ
2020b


Cybersecurity 


2 2 4
ISA 330

PCAOB
PCAOB 2020







3 2 4
ISA 320
materiality
19
 91

performance
materiality

AASB & AUASB 2020

3 4

9 3 4
ISA 500

20
 ISA 705

ACCA 2020; AICPA 2020; ICAEW 2020a



SOCPA

ISA 705

2 3 4
ISA 540
IAASB

IAASB 2020b

21
 91

Uncertainty 

Complexity 

packages 





Subjectivity 











22
 

CAQ

CAQ 2020c

3 3 4
ISA 600

ICAEW

23
 91

ISA 600
ISA 705
(ICAEW 2020b)

4 4

9 4 4
ISA 560

0214

SOCPA

ISA 560

24
 IAASB

IAASB 2020c










25
 91

2 4 4
(ISA572
570)



IAASB
IAASB 2020d ;







KAM 

IAASB
IAASB 2020d





26
 

solvency 
CAQ)

CAQ 2020d
SOCPA

ISA 570

27
 91

3 4 4

(IAASB 2020e; FRC 2020b)




KAM 
ISA 705

ISA 570

28
 2

29
 91

IAASB 2020e

30
 ISA 701 KAM

ISA 705 ISA 701

ISA 570

EOM

ISA 706)
EOM

31
 91

a questioning mind

32
COVID-19 0202

0202

0202

91 0202 SOCPA
SOCPA

0202 FRA

FRA

0213
04 1

33
 91

0214

025 157

0219

19 0202

2195 0215
158

Arens, A. A., R. J. Elder, M. S. Beasley &C. E. Hogan.2017. Auditing and Assurance Services: An
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Association of Chartered Certified Accountants. 2020. The impact of Covid-19 on Audit and
Assurance – challenges and considerations. Glasgow: ACCA.

Association of International Certified Professional Accountants. 2020. Consequences of COVID-19

Potential Auditing Challenges. NC 27707-8110: AICPA.

Australian Accounting Standards Board and Auditing and Assurance Standards Board. 2020. The
Impact of Coronavirus on Financial Reporting and the Auditor’s Considerations. Victoria:
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Center for Audit Quality. 2020a. Managing Fraud Risk, Culture, and Skepticism During COVID-
19. Washington, D.C. 20004: CAQ.

Center for Audit Quality. 2020b. Focus on the Auditor’s Risk Assessment. Washington, D.C.
20004: CAQ.

Center for Audit Quality. 2020c.Auditing Accounting Estimates in the COVID-19 Environment.
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Areas that are of High Importance in View of Covid-19 Impact on Audits of Financial
Statements. Europa: CEAOB.

Fernandes, N. 2020. Economic effects of coronavirus outbreak (COVID-19) on the world

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34
McKibbin, W., R. Fernando. 2020. The Global Macroeconomic Impacts of COVID-19 Seven
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Considerations for inventory audit testing. London: ICAEW. Available
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considerations-for-inventory-audit-testing.

The Institute of Chartered Accountants in England and Wales. 2020b. Coronavirus (COVID-19):
Considering the Impact on Group Auditors. London: ICAEW. Available at:
https://www.icaew.com/technical/audit-and-assurance/audit/group-audit/coronavirus-guidance.

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Standards. London: The IFRS® Foundation.

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Foundation.

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International Quality Control, Auditing, Review, Other Assurance, and Related Services
Pronouncements. New York, NY 10017: International Federation of Accountants.

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Focus in an Evolving Audit Environment Due to the Impact of COVID-19. New York, NY
10017: International Federation of Accountants.

The International Auditing and Assurance Standards Board (IAASB). 2020b. Auditing Accounting
Estimates in the Current Evolving Environment Due to COVID-19. New York, NY 10017:
International Federation of Accountants.

The International Auditing and Assurance Standards Board (IAASB). 2020c. Subsequent Events in
the Current Evolving Environment―Audit Considerations for the Impact of COVID-19.
New York, NY 10017: International Federation of Accountants.

The International Auditing and Assurance Standards Board (IAASB). 2020d. Going Concern in the
Current Evolving Environment―Audit Considerations for the Impact of COVID-19. New
York, NY 10017: International Federation of Accountants.

The International Auditing and Assurance Standards Board (IAASB). 2020e. Auditor Reporting in
the Current Evolving Environment Due to COVID-19. New York, NY 10017: International
Federation of Accountants.

The Public Company Accounting Oversight Board. 2020. COVID-19 Reminders for Audits
Nearing Completion Spotlight. Washington, D.C. 20006: PCAOB.
35
 91

Wade, M. and H. Bjerkan. 2020. Three Proactive Response Strategies to COVID-19 Business
Challenges. MIT Sloan Review. Available at :https://sloanreview.mit.edu/article/three-
proactive-response-strategies-to-covid-19-business-challenges.

Worldometers. 2020. COVID-19 Coronavirus Pandemic. Available at: https://www.worldometers

.info/coronavirus/.

36