Certification of Quality Management Systems during the Covid-19 Pandemic

Abstract:

The year 2020 brought about revolutionary and far-reaching changes, both in the private life of us all and in the mode of operation of many enterprises. The spread of the COVID-19 epidemic on a large scale in most countries of the world has led to the emergence of many effects in all fields, the most important of which are health, economic and social impacts (Zidan & Zayed, 2020). Also, the COVID-19 pandemic has caused an increase in the level of uncertainty for business enterprises, which creates many difficulties and challenges as for managing these enterprises. The audit profession has also been affected by this crisis, as it does not work in isolation from the surrounding environment, and the greater the uncertainty associated with the business environment, the greater the challenges facing the audit profession to carry out its responsibilities (Daoud & Serag, 2021).