This study examines an alternative to the traditional time-based budget (TBB) audit model—called the non-time-based budget (NTB) model—where auditors are not given time budgets and do not track billable hours. Researchers worked with a large regional firm that piloted the NTB model, surveying 21 auditors who experienced both approaches and analyzing proprietary audit efficiency data. The study evaluates impacts on auditor autonomy, teamwork, performance evaluations, audit deliverables, and retention.