Audit in the context of coronavirus

• Main Authors: Elena Ilyinichna Efremova, Natalia Alekseevna Prodanova, Kseniya Alexandrovna Kovaleva, Olga Vladimirovna Saradzheva, Galina Vladimirovna Glazkova, Elena Mikhailovna Kiseleva
• Format: Article
• Language: English
• Published: Editorial AAR 2021-09-01
• Series: Laplage em Revista
• Subjects: COVID-19 pandemic; Audit; Profit reduction; Impact of the pandemic on audit; Audit procedures
• Online Access: https://laplageemrevista.editorialaar.com/index.php/lpg1/article/view/1492

At the present stage the world economy is characterized by the process of increasing the interdependence of national economies, which is due to the stagnation of commodity markets, economic crises around the world and the presence of negative financial trends. The process of increasing the interdependence of national economies is based, among other things, on national selfishness, which is manifested more and more often. The COVID-19 pandemic has caused a temporary break in financial and economic ties and relations, which in turn leads to significant changes in both the Russian and global economy as a whole. At present, the question of the possible duration of the pandemic and the quarantine measures imposed because of it remains open, but it is obvious that the impact is not just an interruption of the activities of the national economy or an increase in the burden on budgets due to the increase in additional costs. We are talking about the formation of a new type of economy.