10:40 am – 11:50 am
The past two years have left us all running on fumes, but when it comes to conducting audits virtually, including those under Government Auditing Standards (GAS), we can see the light at the end of the tunnel: the standards remain fairly flexible. In this session, we will explore best practices, tools and technology that may be leveraged, and what firms have learned during the pandemic to ensure they have obtained audit evidence that is credible, appropriate, and reasonable for purposes of conducting a virtual audit.