Auditors can now manage their digital audit reports and other accompanying documents exclusively electronically. Existing signature processes are significantly simplified with the introduction of a so-called remote signature and an electronic time stamp. Dr. Bertolt Eicke "Efficient signature processes with the remote signature" ( WPg issue 4/2020, p. 191 ff.) explains the legal framework, introduces the new procedures and outlines a typical workflow in auditing firms.
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