IN 2022 during our audit planning period, we have not yet cleared the fog on whether field audit would be possible for 2022 financial statement audit.
For almost three years, everyone tried to regain balance after the Covid-19 pandemic caught us off guard. We, as auditors, were suddenly stuck in front of our computers, busy with our mobile phones contacting clients or booking couriers to transport documents, engaged in endless virtual conferencing, constrained to send countless emails and trapped within the corners of our offices. With the incredible benefits of technology, the field audit work was bypassed and surely, audit may be completed in the convenience of our offices or homes. As auditors, we started contemplating — can we absolutely drop audit field work?
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