متطلبات تطبيق التدقيق عن بُعد: دراسة استطلاعية لآراء عينة من مراقبي الحسابات المجازين في العراق

Abstract

This paper intends to investigate the theoretical implications of COVID-19 on the Iraqi market environment's remote external auditing strategy. The results of this paper were achieved using a desk research design to examine the potential effect of COVID-19 crisis on three significant audit quality determinants during the pandemic. These techniques include risk management, risk assessment, and risk assessment. To, study and find answers to questions, we conducted a descriptive survey of (25) auditing firms and (127) auditing bureaus. There is a consensus and acceptance to introduce remote auditing by external auditors due to the assumption that the consequences of the COVID-19 pandemic will be the greatest challenge for auditors. Furthermore, under normal circumstances as well as during the pandemic phase, the remote auditing method can be introduced. External auditors can incorporate a remote auditing approach that can be customized to suit the unique needs of the organization.