Audit carries weight. Every engagement affects markets, investor confidence, and the credibility of financial reporting. The stakes are high, and so are the expectations, so quality is absolutely not optional in auditing, it’s the foundation of everything we do.

Across my career, I’ve seen what happens when firms treat quality as a department instead of a culture. The ones that succeed build it into everything: processes, staffing, governance, tools, and training. The ones that don’t eventually feel it where it hurts: client trust, regulatory attention, and brand reputation.

New Standards, Higher Stakes

With the PCAOB’s new audit standards coming into effect on December 15 2025¹, the pressure to get it right has intensified. These rules, going into effect December 2025, require a clearer line between judgment and evidence. Documentation can no longer be a formality. It needs to show the thinking, not just the outcome.

These are not theoretical updates. They change how audits need to be planned, staffed, and reviewed.

The urgency is backed by data. According to the PCAOB’s 2023 report, 40% of audits inspected had at least one deficiency, a sharp rise from 33% in 2022². The quality standard is shifting, and firms that don’t invest in quality now will be playing catch-up later.

Burnout Breaks Quality

Most audit errors don’t come from bad intent. They come from bad resourcing. Teams stretched thin, new staff dropped into complex work without support, reviews rushed because the schedule is already behind.

Quality gaps don’t usually show up until it’s too late, that’s why staffing decisions matter just as much as technical ones. Trained, well-supported teams reduce risk while overworked ones introduce it.

Audit Quality Needs the Right Model

Makosi works with firms that want to grow without compromising quality. We supply assurance professionals with the experience to step in and deliver, even under pressure. Our WIN Lab tool helps firms flag inefficiencies and misalignment in their resource plans so they can shore up weak spots before they show up in the file.

Firms that want to scale need to protect what matters. Audit quality does not come from luck. It comes from structure, consistency, and the people doing the work.

Want to see how leading firms are building that foundation?

Read The Firm of the Future and see what audit leadership looks like when quality leads.