Abstract

The COVID-19 crisis has brought remote auditing to the forefront. There are definite pros and cons to remote auditing that auditors must be aware of before deciding which route to take. A remote audit requires planning, time, resources and implementation of auditing best practices, just as if conducting an on-site audit. Taking adequate time and following best practices may be even more important when conducting a remote audit. The author offers eight best practices to incorporate into remote activities.