In February, Rutherford Cross hosted its first Audit roundtable breakfast in a new series, bringing together leaders from across the Scottish audit community.
The origin is this event came from ongoing conversations with professionals who were keen to connect with peers, exchange ideas and talk openly about the changes shaping the profession. What followed, was an honest, forward-looking discussion about where audit is heading and what firms need to think about next. Professional and Specialist Services consultant at Rutherford Cross, Fraser Burnett, shares an overview of the roundtable discussion.
Attendees joined from a broad range of firms, from large practices to smaller independents, and each brought a different perspective. The diversity of experience allowed for a richer, more rounded conversation; and what made the roundtable particularly valuable, was the openness in the room. The willingness to be transparent, to talk honestly about what is working, what is challenging and what needs to evolve, created a constructive space for shared learning. It is exactly the kind of dialogue that helps move the profession forward.
Across the session, three themes came through strongly.
1. The Growing Role of AI in Audit
There was a clear recognition that AI has real potential to improve the way audit work is carried out, but the group agreed that technology is not a replacement for human judgement. Instead, it should enhance the work that auditors do, freeing up time for deeper thinking and enabling better quality outcomes.
The message was clear: AI is a powerful tool, but people remain at the centre of delivering high quality audit.
2. The Importance of Value Add
The technical aspects of audit will always matter, but attendees highlighted that the strongest client relationships are built on communication, clarity and empathy.
Clients remember how they are supported, not just the tasks completed. As expectations evolve, firms that invest in strong relationships, clear messaging and consistent engagement are the ones that will stand out. Audit quality is becoming increasingly defined by the overall experience, not just the final deliverable.
3. The Ongoing Focus on People
Talent attraction and retention remain high on the agenda for firms of all sizes. Whether through mentoring, professional development, or simply giving individuals space to grow, investing in people is crucial to the future of the profession.
Creating environments where individuals feel supported, valued and able to progress is essential if firms want to sustain and strengthen their teams.
Shared Optimism
The roundtable discussion also uncovered that while the sector is facing real change, there is huge opportunity too. Firms are embracing new tools, evolving their approaches and recognising the importance of culture and capability
The appetite for collaboration and open dialogue is strong, and it was encouraging to see so much commitment to driving the profession forward.
We are looking forward to building on this momentum and hosting the next session later in the year in Glasgow. If you would like to get involved in the event series, or you are looking for support with your audit career or audit recruitment at your organisation, contact Fraser Burnett for a confidential discussion: [email protected].
