Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare

Abstract

Covid-19 (Coronavirus) is having a worldwide impact which in turn has affected businesses, governments in such a deep negative way, that its impact assessment is yet to be known by everyone. Companies will have tough times doing accounting in the backdrop of Coronavirus outbreak, various aspects like assessing impairments, or recognising deferred tax assets, or computing revenues would be a challenge during these times. This article presents potential issues related to the planning of the audit of financial statements and the prospects of the audit profession in pandemic conditions. JEL: M 42 - Auditing