How our culture and audit behaviours support high quality

Culture and behaviours

Culture is at the heart of everything we do, from audit training and delivery to the evaluation of our people’s performance. Our culture is underpinned by three audit behaviours: Team first; Challenge and be open to challenge; and Take pride.

(PDF of 13.07MB)

Audit culture and behaviours survey

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.

86%

Team first: My teams stay connected and regularly share problems with each other to find effective solutions.

FY24: 88%

87%

Challenge and be open to challenge: My teams are willing to challenge each other over the audit approach and whether we will deliver a high-quality audit.

FY24: 82%

94%

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

FY24: 93%

Transparency Report 2025

(PDF of 13.07MB)

Video 30/09/25

Our audit behaviours

Hear some of our people bring our audit behaviours to life.

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Explore our Transparency Report

Find out more about how our firm and audit practice are governed, including our commitment to consistent high quality, and how this is underpinned by our culture and powered by technology.

Overview

Our Transparency Report

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Consistent high quality

How we’re committed to high-quality audits

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Powered by technology

How tech powers our audits

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Contact us

Andy Hammond

Head of Audit, PwC United Kingdom

Sotiris Kroustis

Audit Chief Risk and Quality Officer, PwC United Kingdom

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