چکیده
توضیحات داده ها
طراحی آزمایشی، مطالب و روش ها
منابع
Abstract
Data Description
Experimental Design, Materials and Methods
Data Availability
References
چکیده
شروع همهگیری COVID-19 در پایان سال 2019 زندگی افراد و شرکتهای بزرگ را به طرز چشمگیری تغییر داده است. علاوه بر نگرانیهای بهداشتی ناشی از همهگیری، چالشهای قابل توجهی برای برخی مشاغل وجود دارد که معمولاً خدمات خود را رو در رو ارائه میکنند و کیفیت خدمات را مختل میکنند. به ویژه، حسابرسان خارجی، مهمترین و قابل اعتمادترین اعتباربخش گزارشهای مالی، برای انجام کارهای حسابرسی و جمعآوری شواهد حسابرسی کافی و مناسب در وضعیت بیسابقهای قرار دارند. برای دریافت چگونگی تأثیر COVID-19 بر حسابرسان در عربستان سعودی، یک پرسشنامه آنلاین از آوریل تا اوت 2021 از طریق ایمیل برای همه 417 حسابرس/شرکت حسابرسی ثبت شده در سازمان حسابداران رسمی و حرفه ای عربستان (SOCPA) ایجاد و توزیع شد. این مجموعه داده شامل پاسخ های 193 حسابرس، در چهار بخش عمده است: اطلاعات جمعیت شناختی (7 مورد). تلاش ممیزی در طول COVID-19 (3 مورد)؛ عملکرد حسابرس در طول COVID-19 (7 مورد)؛ و مهارت حسابرسی از راه دور (6 مورد). ممکن است برای ارزیابی نظری و عملی حسابرسان در زمان کووید-19 مفید باشد، به عنوان مثال، ارزیابی نحوه انجام کار حسابرسان در طول قرنطینه و اینکه چگونه مهارت حسابرسی از راه دور بر تلاش و عملکرد حسابرسان تأثیر میگذارد. علاوه بر این، میتوان از آن برای ارزیابی تفاوتهای بین حسابرسان با در نظر گرفتن تأثیر تعدیلکننده ویژگیهای شخصی آنها بر تأثیر مهارت حسابرسی از راه دور بر تلاش و عملکرد استفاده کرد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
The onset of the COVID-19 pandemic at the end of 2019 has dramatically changed the life of both individuals and corporate businesses. Besides the health fears of the pandemic, there are sizable challenges for some jobs that habitually deliver their services face-to-face, disrupting the quality of service. In particular, external auditors, the most critical and reliable accreditors of financial reports, are in an unprecedented situation to conduct audit works and collect sufficient and appropriate audit evidence. To capture how COVID-19 affects auditors in Saudi Arabia, an online questionnaire was developed and distributed from April to August 2021 via email to all 417 auditors/audit firms registered with the Saudi Organization for Chartered and Professional Accountants (SOCPA). This dataset contains responses from 193 auditors, in four major sections: demographic information (7 items); audit effort during COVID-19 (3 items); auditor performance during COVID-19 (7 items); and remote audit proficiency (6 items). It may serve for theoretical and practical assessment for auditors in the time of COVID-19, for example, evaluating how auditors conduct their work during the lockdown and how remote audit proficiency impacts the effort and performance of auditors. In addition, it can be used to assess the differences between auditors by considering the moderating effect of their personal characteristics on the impact of remote audit proficiency on both effort and performance.
Data Description
uditors in normal times conduct most of their work on their clients’ site, but during COVID19 it became impossible to physically attend their clients [1]. Thus, auditors during COVID-19 were put in the unprecedented situation of ensuring that they could continue to deliver highquality audit [2]. This dataset provides information on remote audit proficiency, audit effort, and audit performance during the pandemic. This information, stored as raw data in a Microsoft Excel Worksheet (xls), was obtained by online questionnaire from 193 external auditors from April to August 2021, in the Kingdom of Saudi Arabia.1 The returned responses were all usable and represented 46% of the whole auditors’ population in Saudi Arabia. The dataset comprises four major sections detailing items related to auditors’ demographic information (7 items), audit effort (3 items), auditor performance (7 items), and remote audit proficiency (6 items).
Experimental Design, Materials and Methods
This dataset contains responses from 193 auditors in Saudi Arabia obtained within the timeframe April to August 2021. A descriptive online survey design was adopted to evaluate auditors’ perception of their effort and performance during COVID-19, and how remote audit has been embedded as a normal practice in their business model. The questionnaire was originally written in English and shared with audit professors and audit partners to assess the face reliability and readability of the content. After the suggested amendments had been made, it was translated into Arabic language by experts. This online survey (questionnaire) was emailed as a Google Form link to all registered audit firms in Saudi Arabia (25 audit offices/firms), based on the email address provided on the website of SOCPA. According to the list of firms available on the website in early April, 417 audit partners and staff were associated with these firms. Thus, a friendly appreciative request was inserted in the email requesting the audit firm to share the link with all auditors in the firm.