<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1390-7794</journal-id>
<journal-title><![CDATA[Ius Humani. Revista de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Ius Humani]]></abbrev-journal-title>
<issn>1390-7794</issn>
<publisher>
<publisher-name><![CDATA[Universidad Hemisferios]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1390-77942020000200365</article-id>
<article-id pub-id-type="doi">10.31207/ih.v9i2.260</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Audit: legal aspects in a pandemic]]></article-title>
<article-title xml:lang=""><![CDATA[Auditoría: aspectos legales en una pandemia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Olyukha]]></surname>
<given-names><![CDATA[Vital&#1110;&#1110;]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Dobrovolska]]></surname>
<given-names><![CDATA[Vladimira]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Chaikovska]]></surname>
<given-names><![CDATA[Valentyna]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Popeliuk]]></surname>
<given-names><![CDATA[Vadim]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Dyshkantiuk]]></surname>
<given-names><![CDATA[Juli&#1110;a]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,National Academy of Sciences of Ukraine  ]]></institution>
<addr-line><![CDATA[Kyiv ]]></addr-line>
<country>Ukraine</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,National University Odesa Law Academy  ]]></institution>
<addr-line><![CDATA[Odesa ]]></addr-line>
<country>Ukraine</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Mechnikov National University  ]]></institution>
<addr-line><![CDATA[Odesa ]]></addr-line>
<country>Ukraine</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,National University Odesa Law Academy  ]]></institution>
<addr-line><![CDATA[Odesa ]]></addr-line>
<country>Ukraine</country>
</aff>
<aff id="Af5">
<institution><![CDATA[,National University Odesa Law Academy  ]]></institution>
<addr-line><![CDATA[Odesa ]]></addr-line>
<country>Ukraine</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>9</volume>
<numero>2</numero>
<fpage>365</fpage>
<lpage>388</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S1390-77942020000200365&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S1390-77942020000200365&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S1390-77942020000200365&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este artículo está dedicado a los cambios en las condiciones económicas y legales de la actividad de auditoría en el contexto de una pandemia y sus consecuencias. Será de utilidad tanto a los altos directivos de las empresas como a las empresas de auditoría y sus especialistas. Esta investigación se centra en las relaciones públicas en el campo de la auditoría. Los intereses de las tres partes principales se distinguen por separado: estados, sociedades comerciales y auditoras. El análisis se hace bajo la siguiente estructura: primero se ve la experiencia mundial en auditoría durante una pandemia; luego se analiza el marco legal nacional para realizarla, sus problemas y soluciones; a continuación se ve el estado actual del mercado de servicios de auditoría; y se finaliza con recomendaciones a los participantes del mercado de auditoría. La metodología de investigación se basa en métodos científicos generales y especiales, en particular: histórico-legal, formal-legal, análisis comparativo y modelización. El estudio concluye que el sistema de auditoría aún influye en el entorno empresarial: si el sistema está a la vanguardia de las últimas soluciones tecnológicas (procesamiento de big-data, nivelación de asimetría de información), es capaz de trabajar rápidamente con los informes económicos y proponer las medidas adecuadas. Sin embargo, para ello, la empresa no debe tener miedo de cambiar radicalmente en este mundo cambiante, y las empresas de auditoría deben adaptarse rápidamente a las nuevas tendencias y necesidades.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This article is devoted to changes in the economic and legal conditions of audit activity in the context of a pandemic and its consequences. It will be useful both to top managers of companies and to audit companies and their specialists. The object of the research is public relations in the field of auditing. The interests of the three main parties are distinguished separately: states, business and auditing companies. The work has the following structure: world experience in auditing during a pandemic; national legal framework for auditing: problems and solutions; the current state of the audit services market: problems and solutions; recommendations to the participants of the audit market. The research methodology is based on general and special scientific methods, in particular: historical-legal, formal-legal, comparative analysis, and modeling. The study concludes that it is the audit system that still acts as a locomotive for the business environment, since an audit is at the forefront of the latest technological solutions (processing Big Data, leveling information asymmetry), is able to quickly work with financial and economic reporting data and propose appropriate measures. However, for this, the business should not be afraid to change in the wake of this new changing world, and audit companies should quickly adapt to new trends and needs.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Audit]]></kwd>
<kwd lng="en"><![CDATA[Audit Services]]></kwd>
<kwd lng="en"><![CDATA[International Auditing Standards]]></kwd>
<kwd lng="en"><![CDATA[Financial Reporting]]></kwd>
<kwd lng="en"><![CDATA[Pandemic]]></kwd>
<kwd lng="es"><![CDATA[Auditoría]]></kwd>
<kwd lng="es"><![CDATA[servicios de auditoría]]></kwd>
<kwd lng="es"><![CDATA[normas internacionales de auditoría]]></kwd>
<kwd lng="es"><![CDATA[informes financieros]]></kwd>
<kwd lng="es"><![CDATA[pandemia]]></kwd>
</kwd-group>
</article-meta>
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