Checked against the official source:
A large share of audit procedures does not require physical presence: working with documents, ledgers and third-party confirmations can be done just as well remotely.
But some procedures cannot be replaced by a remote format — and they determine whether the audit is complete.
How it works remotely
- documents are provided electronically: e-invoices (ESF), bank statements, ledgers, reports from the taxpayer's personal account;
- the auditor is entitled to obtain all documentation and to check the physical existence of assets (Article 28 of Law ZRU-677 "On Auditing Activity") — inventory counts and inspections require a site visit or, by agreement, video recording;
- written confirmations are requested directly from banks and counterparties.
What is done remotely
- Analysis of financial statements and accounting ledgers
- Testing of primary documents from electronic copies
- Confirmation requests to banks and counterparties
- Analytical procedures and recalculation testing
- Discussions with the accounting team by video call
What requires presence
Observing an inventory count and physically inspecting assets cannot be done remotely. If evidence is needed for these items, either the auditor must be present or alternative procedures are used — which give a less reliable result, and this is reflected in the audit opinion.
A practical approach
A sensible format is hybrid: the main work is done remotely, and site visits are planned for the stages where presence is genuinely needed. This reduces both the cost and the burden on the accounting team.
Discuss a remote format
We will propose a hybrid schedule: remote work plus site visits where they are necessary.
Go to the Voluntary Audit serviceFrequently asked questions
How secure is the transfer of documents?
The procedure for exchanging and storing data is agreed before work begins. All information received is protected by the confidentiality requirement set by the legislation on auditing activity.
Can an audit be carried out entirely remotely?
Most procedures, yes; but observing an inventory count and checking the physical existence of assets (Article 28 of ZRU-677) require presence or agreed video recording.
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