CURRENT TRENDS IN THE DEVELOPMENT OF REMOTE AUDIT

Audit is the examination of all activities of any economic entity. Clearly benefits of accurate data are significant to check and improve the quality of business. Prediction of potential risks and consequently preventing issues can reduce costs, and the companies that waste the opportunity of using modern technologies of audits fall behind the competitors. Audit in fact is the third-party warranty to stakeholders that the material misstatement has not been included in documents and data. Even though audit in the past mostly referred to the financial information, nowadays audit is used in larger areas, such as secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation, cost savings, vendor comparisons, customer service, process improvement, budget control, HR compliance, vendor billing, credit card usage, cash handling. Auditing since ancient times has expanded and is the safeguard measure for many public and corporate sectors.