The Hellenic Accounting and Auditing Standards Oversight Board (HAASOB), given the current situation, issues this Guideline relatively to the difficulties that may be confronted by the statutory auditors and audit firms, as a result of the Covid-19 coronavirus pandemic.
As the degree of uncertainty regarding the spread of the new Covid-19 coronavirus remains important, its economic impact, which will depend on the duration, intensity and extent of the disease, is a central topic of discussion both worldwide and at the national level of individual countries.