Remote audits can represent a major efficiency advantage for an audit firm, but only if they are handled correctly. In the Conducting Remote Audits course, we cover the advantages and disadvantages of this unique approach to auditing, what tools are needed to make it work, how to plan for it, and how to provide proper training to and supervision of the audit team. The auditing CPE course also covers a variety of special situations, such as dealing with inventory observations, electronic confirmations, and client personnel who are also working from remote locations.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the different types of remote audits.
Specify the advantages and disadvantages of remote auditing.
Identify the unique characteristics of an audit plan for a remote audit.
Recall the circumstances under which a remote audit might use an auditor's specialist.
Specify the supervisory issues associated with remote audits.
Major Topics
What is a Remote Audit?
Remote Audit Tools
Remote Audit Planning
Skepticism
