Remote work is among threats to audit quality at US firms because it has created training gaps among entry-level employees, a new audit watchdog report found.
While many firms have implemented return-to-office policies, employees told the US Public Company Accounting Oversight Board that more in-person learning is needed to build essential skills and restore firms’ apprenticeship culture, a staff report published Thursday said. The PCAOB’s findings are based on more than 150 interviews with leaders and engagement partners at