The change to completely remote work has challenged the profession in many ways, particularly for A&A. It’s hard for many auditors to imagine not going on-site for an audit mainly because we have always done it that way. Even in the at-client environment, auditors tend not to take full advantage of the on-site face-to-face connection with their client. The challenges from the pandemic have hit your clients as hard as your firm, if not more so. The earth has shifted under all our feet, and forced auditors to retool the way they carry out their work. The result: an audit model that can become the new normal for your firm over the long haul. This session will cover the three critical components and best practices of remote auditing: Computer use, Connection and Corroboration. Regardless of the extent of your remote audit approach, you should focus on the three C’s as the framework.