by Steven M. Bragg (Author)

Remote audits can represent a major efficiency advantage for an audit firm, but only if they are handled correctly. In the Conducting Remote Audits manual, 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 manual 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.