2022B02 – One Step Back, Two Steps Forward: A layered examination of ex-post and ex-ante relational drivers of audit quality

Audits do not happen in a vacuum. They are co‑produced by auditors and governance actors. In practice, how these actors set expectations, handle unforeseen circumstances, and interact with one another often determines whether high audit quality is attainable. This practice note—based on interviews with experienced auditors—seeks to demystify how relational drivers shape audit quality. We highlight five findings and invite auditors and governance actors to share their views based on these initial insights.