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The faraway audit

Remote auditing has rapidly become a norm during the COVID-19 pandemic. But with the practice has come many questions. We offer answers to eight of the most pressing.

During the COVID-19 pandemic the practice of remote auditing rapidly shifted from rare to run of the mill. The speed of change means that it still prompts plenty of questions, so this article offers answers to eight of those that are most frequently being asked on the matter.

Where changes are made to auditor appointments, alternatives to the usual physical review of electronic or paper files at the previous auditor's offices may be necessary.