An-Najah University Journal for Research - B (Humanities)


This study aims mainly to reflect the impact of Covid-19 Pandemic on the auditing of subsequent events of financial lists in accordance with the international audit standard No. (560). to answer questions and test the study hypotheses, the researcher 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 80 offices. The results of the study proved that there is an impact of 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 a written declaration on an amendment if any subsequent events may affect the financial statements in the context of 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 Covid-19 Pandemic.