Explain how the work environment becoming more flexible?

Current developments to improve audit quality
The two developments I need researched are the following:
• Flexibility in the work environment
o How is the work environment becoming more flexible? (Working remotely, etc)
o How do they improve audit quality

• The automation of audits.
o How are they becoming automated?
o How do they improve audit quality?
An introduction is not needed. Just write one page for each development with at least one reputable source per page.

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