Abstract

The research aims to explain the possibility of explaining the reflection of the Corona's pandemic events on financial reports and the standard of international accounting 10 and the research problem focuses on the emergence of a global epidemic represented ( In the Korona Shory), as its appearance led to a great loss in the economies of countries for all economic units, some of them reached the announcement of their bankruptcy, and that the users of the financial statements need a diamond for reliable information that helps them in assessing the financial position of the economic unit. Therefore, the research problem is centered on the responsibility of the auditor for subsequent events in light of the Karena's pandem Impact on the date of preparing these reports, and the international accounting standard must be applied 10 due to its importance in decision -making and disclosure of transparent information with credibility and necessity.