Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how onshore teams and their offshore counterparts collaborate, paying close attention to the pivotal role of “boundary spanners,” who facilitate communication and work processes across diverse geographic locations, and aims to understand the operational and interpersonal challenges inherent in this global audit work model. The research seeks to reveal the intricate dynamics of offshoring in the audit industry, including how it affects work quality and team cohesion.