A controller says the audit is remote only this year. There will be no site visits, the team gets access through a client portal and video meetings, and most support comes as system exports instead of paper. Before we touch a single test, we still have to decide what evidence we need, how we will get it, and how we will supervise work when everyone is offsite. Those decisions become a short set of planning deliverables that drive the engagement, including an audit strategy memo, a focused PBC list, and a supervision plan that fits remote constraints. To see how those pieces fit together, start by mapping each constraint to a specific planning deliverable:
Pine Ridge Manufacturing, Inc. is a nonissuer with a year end of 12/31/2026. Revenue for the year is $38.0 million and total assets are $24.0 million. The largest balance sheet accounts are Inventory at $6.2 million, Accounts Receivable at $4.8 million, and Cash at $1.1 million. The audit is remote only and the ERP is NetSuite. Fieldwork is scheduled for 2/10 to 3/5/2027 and the report date target is 3/20/2027.
Remote only access changes planning because timing, staffing, and evidence flow are tighter. Inventory is significant at $6.2 million, and without being onsite we cannot treat observation logistics as an afterthought. NetSuite access also pushes planning toward early coordination on reports, role based permissions, and the completeness and accuracy of information produced by the entity, since many substantive procedures will rely on exports. Before building a calendar, we have to choose which actions are priorities for this specific set of facts under the engagement planning and quality management requirements in AU-C 300 and AU-C 220. Pick the three planning actions that must happen first for Pine Ridge’s remote audit: