Author(s): Ziad Odeh Al-Aamaedeh, Atallah Ahmad Alhosban
The study aimed to show the impact of Coronavirus (Covid -19) on external audit from the viewpoint of external auditors. The study relied on books and references to achieve the aims of the study. Among the most important results: that there are new tasks and jobs that appeared for auditors with the emergence of Corona delinquency, which is to ensure the reliability of computer networks and the need to devise tools to communicate with customers, and that cloud accounting is one of the important things that must be followed during the impact of Corona delinquency, given that it depends on following up the requirements of customers remotely Or conducting accounting and auditing operations from different places where clients are located, and this helps to find divergence. Among the most important recommendations: the need for clear standards to apply the principles and procedures of auditing in light of the Corona delinquency through accounting organizations and global and local auditing bodies.