REMINDER | 2023 COVID Auditing Requirements

January 31, 2023

This year, auditors should resume pre-pandemic audit techniques
Effective January 1, 2023, auditors should have resumed using pre-pandemic audit techniques this includes:
  • No restrictions on the use of on-site data gathering. 
  • Documentation may be reviewed remotely and/or on-site.
  • Interviews may be conducted remotely and/or on-site.
  • Observations must be conducted. 
For more information review the COVID Auditing Requirements Guideline.