People all around the world are now working from home, including audit professionals. Despite the change in work environment, auditors are still expected to deliver the same level of services in an audit as they would if they were on-site and must continue to comply with audit standards. In a remote audit, auditors must integrate information and com munication with data analytics to assess the accuracy of financial data and the effectiveness of internal controls while gathering electronic evidence and interacting with clients...all in a virtual setting. This course will go over the basics to consider and explain the challenges and benefits of a remote audit. It will cover the latest standards and how auditors can continue to comply with those standards while doing the work from a distance using technology and thoughtful processes.
Learning Objectives
• Identify and explain the challenges of a remote audit
• Identify and explain the benefits of remote auditing
• Maintain integrity and professional skepticism
• Apply the concepts in the audit standards to a virtual audit experience
• Develop procedures to ensure the highest level of quality remains in the audit despite it being remote
• Identify and define methods to properly communicate with clients and members of the audit team in order to obtain and share information effectively and in a secure manner
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