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Context? A lot of times we use the term desktop review or desktop study to describe work for which we are not actually sending anyone into the field. So, review of engineering drawings or calculations or ensuring that all of the proper documentation or procedures have been followed for a proposed project.
I have seen it referenced in appraisals. The appraiser did not visit the property but looked it up and comps online.
Used in the context of audit, i see the term ‘desktop review’ of models and estimates come up in the audit plan.
Thanks EY1!