Conducting a Remote Audit
Overview
Remote auditing has become increasingly prevalent in today’s environment. Considerations for a remote audit are detailed to help you properly perform the tasks necessary for a successful engagement.
Highlights
Prerequisites
None
Designed For
Objectives
- Identify why remote auditing has become an important skill.
- Recall the general characteristics of a remote audit.
- Identify techniques for managing your team, the client, and the remote audit process.
- Identify the considerations for engagement-wide audit procedures, including client acceptance, risk assessment, fraud, and documentation.
- Recall the considerations for obtaining and using audit evidence and for professional skepticism when conducting a remote audit.
- Identify general considerations for auditing significant asset and liability accounts.
- Identify techniques that can be used in remote walk-throughs and controls testing.
- Recall techniques to effectively perform inventory procedures when conducting a remote audit.
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