I don’t want to be argumentative but I’ve never seen an auditing company under UNI EU ISO 19011 2003 installing the counterpart’s software to do its job.
Having the auditor install Manager and view data directly, or giving the auditor access as a user, was something @Joe91 suggested as one possible approach. The auditor’s willingness to do this would depend on the audit’s purpose and scope, as well as who the auditor is working for. I have been trying for the last 15 posts to reinforce the idea that different situations arise in different places. One user’s experience does constitute a universal accounting principle.
I work every day with spreadsheets prepared by my clients. I never check directly on the client’s software for any purpose. My job is to verify that the information provided by my client is complete by performing different tests, such reconciliation with the accounting balance (i.e. Receivables ageing report).
Actually, the fact that the information requested is delivered to the auditor in paper or pdf is not a guarantee that the document has not been altered in any way. that’s why auditors must ensure that the information is complete and accurate by alternative means.
More than willingness of the auditor it depends on the regulation in the corresponding jurisdiction.