Conducting a Remote Audit

In these uncertain times, remote auditing has become a fact of life for many auditors. Understanding the considerations for auditing a client remotely should be understood in order to properly perform the tasks necessary.

• Recognize the differences between conducting a traditional audit and a remote audit.
• Identify engagement wide considerations under a remote audit, including client acceptance, risk assessment, fraud, and documentation.
• Identify considerations related to remote auditing within specific areas of the audit, including material asset and liability account, walk-throughs of internal controls, and inventory procedures.

• Basics of remote auditing.
• Engagement-wide considerations when remote auditing.
• Narrow topic considerations when remote auditing.