Final answer:
The question involves the shift in focus towards the quality of auditors who are involved in menial auditing tasks. This shift is reflected in the broader context of decreased frequency of tax audits in the US due to reduced government resources, underscoring the importance of quality assurance in audit work.
Step-by-step explanation:
There has been a shift from simply providing reasonable assurance to ensuring additional assurance of the quality of auditors that are performing the menial audit work.
In the auditing field, especially within businesses and organizations, the focus on quality assurance implies that there is an increasing demand for the auditors to not only be thorough in their investigations but also to maintain a high standard of professionalism and accuracy. This shift can also be seen in the context of the decreasing likelihood of tax audits in the United States, particularly among high-income individuals. It's been noted that the federal government has allocated fewer resources to these exhaustive processes, thus emphasizing the need for exceptional quality in the work carried out by auditors.
When considering how this impacts businesses, it leads to a more critical view of the procedures and controls in place to ensure auditors are capable and that their work adheres to the standards required for credible and reliable audits.