The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560)

This study aims mainly to reflect the impact of Covid-19 Pandemic on the auditing of subsequent events of financial lists in accordance with the international audit standard No. (560). to answer questions and test the study hypotheses, the researcher relied on the descriptive analytical approach, and to obtain the necessary data was distributed. After evaluating and judging from a number of specialists on the study community consisting of external audit offices operating in Cairo governorate, New Egypt City, Egypt, Arab Republic of Egypt, and 75 offices, as well as external audit offices operating in the governorates of the Gaza Strip in Palestine and 80 offices. The results of the study proved that there is an impact of Covid-19 Pandemic on the reviewer's design of procedures for obtaining adequate and appropriate audit evidence to identify and discuss subsequent events that need to be compromised with management. The study recommended that governance officials provide the auditor with a written declaration on an amendment if any subsequent events may affect the financial statements in the context of Covid-19 Pandemic, and the reviewers should obtain an understanding and inquiry about any measures put in place by the Administration to ensure the identification of subsequent events in the context of Covid-19 Pandemic. © 2023, An-Najah National University. All rights reserved.

Impact of IFRS 9 in Light of Uncertainty Caused by Corona Pandemic

This study aimed to highlight the impact of the application of the International Financial Instrumentation Standard (IFRS 9) in light of the uncertainty caused by the Corona pandemic. The results of the study concluded that IFRS 9 contributes to determining the expected credit losses that need to be recognized under the Corona pandemic in Palestinian banks listed in the Palestine Stock Exchange and that Palestinian banks listed in the Palestine Stock Exchange are working to prove the expected credit losses of financial instruments when credit risk increases in accordance with the requirements of the International Accounting Standard (IFRS 9). The researchers recommended that Palestinian banks listed in the Palestine Stock Exchange should further disclose financial instruments and estimate their financial impact in accordance with the requirements of the International Accounting Standard (IFRS 9) in case of uncertainty as a result of the Corona pandemic. © 2022 DAR Publishers/The University of Jordan.

12-Lead ECG Platform for Real-time Monitoring and Early Anomaly Detection

In response to the rapid digital revolution and the COVID-19 pandemic, the healthcare landscape has significantly shifted from physical to virtual care and telemedicine. As a result, healthcare providers and patients have shown increased interest and adoption for up-to-date technologies to monitor ongoing health conditions, including cardiovascular diseases. Driven by the importance of an efficient remote cardiovascular monitor for virtual care, we present a platform that enables remote ECG testing and provides ubiquitous data access to patients and their healthcare providers. A patent-pending 12-lead data acquisition ECG patch is attached to the patient's body to simultaneously collect heart signals, perform binary classification, and transmit the data to healthcare providers for further analysis at a high rate of up to 480 samples per second. As a preliminary classification phase, the presented platform introduces a machine learning technique to classify ECG signals near the ECG patch. The classification function is optimized for power-constrained devices using machine learning techniques. Moreover, the preliminary results of the energy consumption profile show that the ECG patch provides up to 37 hours of continuous 12-lead ECG streaming. © 2022 IEEE.