Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic
研究了审计师对疫情期间远程PCAOB检查的看法，发现技术使用影响社交线索读取和沟通，但媒体丰富工具可缓解；远程检查效率降低但允许实时研究问题，总体效果与现场检查相当。
SYNOPSIS We study auditor perceptions of the shift to remote PCAOB inspections required during COVID-19, identifying perceived advantages, disadvantages, and diversity in experience. We highlight key differences from prior in-person inspections, specifically the inorganically amplified role of technology and geographic dispersion of inspection participants. We find technology use hinders the ability to read social cues and effectively communicate. We note diversity in use of media-rich tools, such as chat, screen-sharing, and video, which can mitigate lost social presence, facilitate understanding, and reduce stress. The lack of proximity between inspection participants reduces efficiency and knowledge sharing but also provides auditors the ability to research and answer questions in real time and include additional personnel in meetings. Amongst engagement teams, proximity preferences vary, with auditors operating fully remotely or taking a hybrid approach. Despite some implications for the apprenticeship model, auditors perceive remote inspections are as effective as in-person inspections overall.