Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments

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Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments

remote auditing becomes a common work arrangement, the profession is concerned that decreased auditor-client interactions and remote supervision challenges diminish audit quality. In response, firms have instituted steps such as increased supervisor monitoring.

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