This practice note explores how virtual and hybrid teamwork affects audit quality, learning, and working conditions. Based on surveys of 624 auditors and interviews across six firms, the study finds that remote work offers strategic advantages such as improved audit efficiency, strong quality orientation, better work-life balance, and enhanced integrity through increased skepticism and ethical behavior. Firms also learned valuable lessons about training and social processes.
However, structural challenges persist: reduced on-the-job learning, weaker social dynamics, difficulties in training new employees, and unchanged budget and deadline pressures. First-year engagements remain particularly vulnerable in virtual settings. Auditors prefer a hybrid model, working from home about 1.6 days per week, indicating that virtual teamwork will remain a key feature of the profession.
