The two years since COVID struck, have seen virtual auditing checks and inspections take the place of on-site visits. Some auditors believe that the tools and adapted services they have developed during the pandemic might offer a permanent solution, but deeper analysis shows that clients have misgivings about this scenario. Two years on from the first wave of COVID and following a new survey that was conducted in February 2022, Alasdair Leckie at Rephine, looks at clients’ auditing preferences.