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In the Quality Assurance Department (QAD), we ceased all onsite reviews at firms on Tuesday 17 March. Our reviewers are now solely working from their home offices and we have drawn up guidance on how the reviewers can continue with planned reviews remotely with the agreement of firms. Naturally if firms wish to defer their reviews then we are accepting this.
Remote audit visits comprise a telephone or Skype call to hold meetings with the firm and sharing of documents via secure internet portals. We arrange access to audit files either via ‘the cloud’ – possible in some cases where the firm has applications such as ‘MyWorkpapers’. Alternatively we are arranging to have firms’ paper files or laptops couriered, either direct between a firm and a reviewer’s office or via our office in Milton Keynes. We have informed our insurers of the change in our working practices and as a policy our reviewers must have no more than six laptops or paper audit engagement files in their offices at any one time.
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