Audit and remote working

Audit and remote working

2 min read
By : Ryan Newby

Throughout the lockdown period, we at Hentons have adapted our Audit approach to ensure that our Audit teams can continue to perform detailed testing and provide our clients with the same level of assurance that we always strive to give. Here’s how we have adapted;


As all our Audit teams are working remotely from home, a large priority is to remain connected to each other and to our clients. We have accomplished this by utilising Microsoft Teams, creating groups for each Audit conducted, and we have held regular update calls internally, as well as externally with clients, to ensure that progress updates are available to all and to ensure we remain transparent with our clients. We’ve also remained in constant communication with our clients to ascertain how we can help them survive this uncertain time, such as assisting with applying for CBILS and Government grants, to ensure that we all get through these difficult times together.

Where we are operating as a component auditor of a foreign subsidiary as part of audits of larger groups we have remained in constant communication with the Big 4 group Auditors who are auditing the group as a whole, ensuring that we follow all component guidelines in place, and issuing our deliverables in a timely manner to the parent company.


Due to the current situation, we understand that productivity may fall on occasion, and to ensure that we remain on track to deliver our Audit reports, we have put into place detailed timetables on all Audit engagements, providing teams with milestones and achievable deadlines. This has ensured we remain productive and able to deliver Audit reports in a timely fashion.

Adjustments to procedures

Through regular communications between partners, managers, and seniors, we have kept up to date on guidance issued by ICAEW on the conduct of Audit procedures, for example surrounding the Going Concern of our Audit clients. We have ensured that our procedures over Going Concern take into account all guidelines from ICAEW, including performing stress tests on the budgets/forecasts of our clients, to ensure that the Going Concern basis is appropriate for the accounts. For other procedures, such as testing over Fixed Assets, as we have occasionally not been able to verify these physically due to working remotely, we have requested that the client provide other supporting evidence, such as a video call, to inspect the asset remotely. Where we have adapted our procedures, we have often gained assurance through secondary means. In the case above, we have extended our testing over additions to ensure that we obtain the same level of assurance as if we were on site with the client

We at Hentons strive to deliver quality Accounting services, and the above measures are only some of the measures we have put in place to ensure that, despite current conditions, we don’t fail to deliver the same level of quality across all of our services.

Written by:

Director at Hentons


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