Conducting a Remote Audit (4 hours)

Overview

Auditing for today’s world

Remoting auditing is happening everywhere you turn. Understanding the considerations for a remote audit and the specific techniques for performing the engagement will help you integrate remote auditing into your practice.

You will learn how to:

• Leverage the benefits of remote auditing
• Manage the team, client, and audit process remotely
• Identify engagement-wide procedures from client acceptance through report issuance when remote auditing
• Identify and obtain audit evidence for generally material accounts

Highlights

• Benefits of remote auditing
• How to manage the team, the client, and the audit process remotely
• Engagement-wide procedures, from client acceptance through report issuance when remote auditing
• Narrow-topic considerations when remote auditing

Designed For

• Auditors

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.

Notice

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