Audit offices have finite resources available and, as a result, changes in workload can create resource strain. Overworked employees are susceptible to burnout, which leads to a reduction in job performance and lower audit quality. We summarize key findings from recent publications on resource strain, identify settings where resource strain is more likely, and make suggestions for audit practitioners. Our literature review and insights are intended to help practitioners maintain audit quality.

JEL Classifications: M41; M42.

Keywords:
audit quality, resource allocation, resource strain
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2025
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