Direct correspondence with independent parties is a procedure widely used in auditing and has since moved away from traditional mail to email given increased digitalization and remote working.

The process of organizing and planning how to divide your time between specific has become increasingly more difficult when working from home

A benefit from this is that there is less of an environmental impact and that there is an a document trail

This is the recommended method to safely exchange confidential client information virtually.

This generally involves the collection of oral evidence from management or independent parties; remote working and increased digitalization has caused less face-to-face communication and more digital channels such as email, zoom, web meetings, or phone calls. This form of audit evidence is never sufficient on its own.

There have been increasingly more technical difficulties while trying to perform this action.

A benefit from working from home is an increase in this social behaviour among colleagues and with the client

This is to be expected in the process of completing work remotely and should be integrated into planning

A helpful online Deloitte resource that can be consulted to better understand sampling procedures; it is increasingly relevant since the introduction of remote working as we do not see our seniors or other team members face-to-face or as frequently.

Not able to complete your testing because of this

Being able to choose how you organize your day

It's an attitude that includes a questioning mind and a critical assessment of the appropriateness and sufficiency of audit evidence.