Which of the following is correct concerning performing certain audit procedures remotely rather than on the client$$s premises?

Remote auditing is limited to situations in which auditing on the client$$s premises is not possible.

The auditors should carefully determine which procedures can effectively be performed remotely and any procedures that may only be performed on the client premises.

Typically, any procedure is as effective when performed remotely or on the client$$s premises.

Remote auditing is not allowed.