Abstract

ALBANESE, Diana Ester  and  RIVERA, Claudia Inés. Auditoría de estados financieros en contexto de pandemia por COVID-19: un análisis de la normativa argentina. Escr. Contab. Adm. [online]. 2021, vol.12, n.1, pp. 103-123. ISSN 1853-2055.

Auditing based on risks includes a broader definition of the business risks and processes, and a greater attention to fraud risk. The pandemic situation derived from the COVID-19 outbreak taking place in the world in general and in Argentina in particular, looks into certain risks and introduces new events that impact on the financial statement audit. From a risk-based auditing approach, the present article aims to identify the risks associated to the pandemic context and the impact on the auditor's opinion. A descriptive study was carried out based on the bibliographic review. The most relevant situations submitted to the accountant are the assessment of the on-going enterprise scenario and the possible limitations to obtain valid and sufficient evidence during his job development.

Keywords : COVID 19; Auditing Based on Risks; Audit Report.