Auditing the continuity of small and medium enterprises in light of the adoption of the International Financial Reporting Standard (SMEs) a proposed audit program


bstract: The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, the international financial reporting standard for small and medium-sized enterprises, and the international auditing standards Standard (570) this continuity assessment in the theoretical side. As for the practical side, continuity indicators were analyzed to measure the reflection of adopting a standard International financial reporting for small and medium-sized enterprises on the auditor's procedures in auditing the continuity of companies using the Sherrod model by applying the model to the company's financial statements under the unified accounting system and the company's financial statements after applying the SME standard. The proposal for an audit program to verify the extent of management's commitment to imposing continuity is prepared in accordance with international auditing standards. The research reached a set of conclusions, the most prominent of which is. The adoption of the International Financial Reporting Standard for Small and Medium-sized Enterprises has a statistically significant effect on the results of assessing the viability of the company. There are no auditing programs to verify the appropriateness of the administration’s use of the going concern basis in preparing financial statements in small and medium-sized enterprises with auditors ’offices. The research recommended the necessity of adopting the proposed audit program to audit the continuity of small and medium-sized enterprises.