Pros
Audit staff are friendly to talk to. But that does not mean they are good at their jobs and know what they are doing.
Cons
I don't think the auditors are actually understand their jobs that well when going out onsite audit. Many risky areas are overlooked in a recent sports retail clients' audit. I.e never looked into details of business sections below materially but actually are significant by natures. The auditors didn't challenge the client's accounting team for sufficient third party evidence like actually review and seeing suppliers' rec ties back to the suppliers' statements. The audit team just took the balances of suppliers' breakdown on face value without agree to backup statements. And probably due to the time pressure, they never dived into the account details and may never really understand a reconciliation should be from the source data to the accounts, they took what the client provided as "rec" from accounting records to accounting records which does not make sense, however they didn't question on it at all! And they in a rush to generate the management letter on site without raising any current reporting issues are coming up. i.e Sustainability report. The audit senior also tends to ask questions which they should be able to read and find answers in the backups. There are more trainings for staff you guys need to do!