Control Procedures of the Auditor and Methods of Preparedness for Pandemics (COVID-19 as an Example) in the Iraqi Environment (A Survey Study on a Group of Auditors)

Authors

  • Hussien Sabea Khamees Technical Institute of Baqubah , Middle Technical University, Diyala, Iraq Author
  • Sarmad Mazen Fouad General Directorate of Education, Diyala, Iraq Author

Keywords:

COVID-19, audit procedures, going concern, alternative auditing methods

Abstract

This study focuses on identifying the impact of pandemics (with COVID-19 as an example) on the external auditing environment in Iraqi institutions, taking into account both local and international standards. To achieve the desired results, the researchers sought to identify the most significant problems and challenges that auditors may face when conducting audits during a pandemic outbreak, as well as to determine the tools and mechanisms that could assist auditors in overcoming these challenges. The practical aspect of the study was carried out by distributing a questionnaire to a sample of auditors. The findings revealed that COVID-19 leads to a set of problems, the most notable of which are: increased audit risk levels, inadequacy of routine control procedures, the need for continuous updating of audit plans, assessment of a company’s ability to continue as a going concern, and auditing accounting estimates. The study suggests that these problems and challenges can be addressed through various mechanisms, including: enhancing auditors’ professional skepticism and judgment, obtaining written representations from management and those charged with governance, engaging the work of experts, maintaining adherence to professional ethics and independence requirements, ensuring coordination between Iraqi and international auditing standards, using electronic means to design and perform additional audit procedures, emphasizing the scientific and practical qualification of auditors, expanding disclosures in audit reports, and utilizing internal audit departments’ work.

 

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Published

2025-08-23