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The world faces a new challenge due to COVID-19 pandemic. Considering the new circumstances, significant changes are expected in all areas of business activity. Thus, accounting, reporting and auditing sphere is not an exception. There arise various questions that need to be addressed.
SARAS started updating Useful Links section on the website. It enables all interested parties to be introduced to views and recommendations from competent authorities, international organizations and oversight bodies.
Regarding the spread of COVID-19 worldwide, SARAS is actively engaged with oversight authorities of member states of International Forum of Independent Audit Regulators (IFIAR) to develop relevant guidelines.
Given recent epidemiological developments, SARAS has released the following guidance in response to the challenges that may be confronted by auditors/audit firms as a result of the COVID-19 coronavirus pandemic.