Our audit culture

Our audit culture is fundamental to high quality and enables our teams to perform rigorous and challenging audits.

Our audit specialists

Our people are specialists with deep industry knowledge and expertise. Ensuring our teams are made up of the right people with the right skills is crucial to quality and we’re focused on attracting, developing, rewarding and retaining talented individuals with diverse skills, experiences and perspectives.

Connected Development

Our Connected Development Programme supports and upskills our new graduate joiners through one-to-one mentoring across their portfolio of engagements.

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30/10/24

Our Audit Behaviours

Our audit culture is fundamental to performing consistently high quality audits and is underpinned by three Audit Behaviours: Team first; Challenge and be open to challenge; and Take pride. These behaviours are embedded into everything we do, from audit training to delivery and the evaluation of our people’s performance.

We undertake an annual Audit Culture and Behaviours survey to measure how well our behaviours are embedded and identify any barriers to demonstrating them. We use these findings to inform our activities to ensure our culture continues to drive high quality.

94%

FY23: 93%

I understand how the work I do on a day-to-day basis supports the purpose of audit and assurance

84%

FY23: 87%

Challenge and be open to challenge: I feel confident to challenge others who demonstrate behaviours that put audit quality at risk

88%

FY23: 87%

Team first: My team regularly shares problems with each other in order to find effective solutions

82%

FY23: 79%

Challenge and be open to challenge: My team regularly challenges each other around whether the course of action we are taking is realistic and/or will deliver a quality audit outcome

93%

FY23: 91%

Take pride: I am encouraged to perform a high quality audit

Our annual Audit Awards

Every year we celebrate the best examples of our people and teams living the Audit Behaviours at our Audit Awards.

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30/10/24

Explore the full version of the Transparency Report

Download the report

Explore our Transparency Report

Audit quality

Quality is our top priority and we’re committed to delivering consistently high quality audits that meet the needs of investors, the organisations we audit and wider stakeholders.

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Our audit culture

Culture is really important at PwC and our audit culture is fundamental to high quality. It enables our teams to perform rigorous and challenging audits.

Find out more