CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Virtual Auditing and Critical Thinking

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Before starting this self study program, please go through the instructional document.


  • The New World
    6 mins
  • Sound Audit Methodology/Logic
    22 mins
  • New Challanges
    40 mins
  • Rules of Responsiveness
    53 mins
  • Remote Interviews
    91 mins
  • Systems Thinking in the Audit Process
    115 mins
  • Breakout Group Tips
    146 mins

Course Description

The Covid-19 pandemic has had a profound effect on the world.  As economies attempt to bounce back from the financial crisis, companies have had to adjust to a new way of doing business. Social distancing and government regulations have caused companies to work virtually and have limited on-site employee presence.  Essential businesses have incredible regulations regarding safety that may cause there to be no outside visitors allowed on the premises. As a result, auditors need to develop new techniques, using current technologies to perform required audit procedures.

A remote audit, also known as a virtual audit, is the method of conducting an audit remotely, using electronic methods such as video conferencing, email, and telephone to obtain audit evidence, just like you would during an on-site audit.  The overall aim is to evaluate this evidence objectively to determine the extent to which the audit criteria have been fulfilled.  

This webinar is a detailed discussion of Best Practices and new techniques, used by audit professionals to address the challenges of auditing during a pandemic. Learn how you can become a nimble and agile auditor, using current technologies, techniques, and methodologies to ensure proper audits are being performed in the uncertain and changing times of the Covid-19 pandemic. 

This online CPE webinar for CPAs, CIAs, and other professionals covered the following key topics:

  • Tools available for remote auditing
  • Current techniques used by auditors
  • Methods used to gather audit evidence
  • Analysis of audit evidence gathered during remote auditing

Click to access more CPE webinars on Accounting & Auditing 

Learning Objectives

  • To provide an understanding of what is meant by performing a virtual audit.
  • To identify current techniques the auditor can use to comply with recognized audit testing methods, such as inquiry, observation, examination of evidence, and re-performance.
  • To gain knowledge of new methods and techniques to gather audit evidence, and solidify the understanding of the different types of audit evidence.
  • To be able to critically analyze the quality of the different types of audit evidence
  • To provide an understanding of how you should approach remote auditing

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Business Owner
  • Certified Public Accountant
  • Certified Valuation Analysts
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • VP Accounts
  • Young CPA





This was a live presentation converted to self study. The live presentation had group break out sessions and the speaker often interrupted herself to respond to participants chat comments