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The Future of Audit 2026

Published Aug 2026

What is the value of external audit to clients, and how are clients’ attitudes to AI evolving?  

Gain exclusive insight into the future of the audit industry. Explore clients’ preferences for buying audit services, the barriers to change, what they value in audit, and the impact of AI on delivery. 

This research will help your firm navigate the changes that are set to reshape the industry, by better understanding the views of those who matter most: clients. A continuation of past “Audit Challenger” and “Future of Audit” reports, this analysis includes a global sample of 301 senior buyers of external audits. 

This leadership presentation is structured around three key factors driving change in the industry, focusing on the implications for your firm: 

  • The potential clients’ see in auditors expanding their role 
  • Clients’ views on the value of external audit 
  • The role of AI and how it differs for the Big Four and mid-tier firms 

This is sold with an accompanying presentation to voice over the main themes.  

To find out more, access the report or contact us.

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