Auditors continue to balance public-interest responsibilities with growing regulatory scrutiny, recurring deficiencies, and evolving fraud risks. Bill Miller, Professor of Accounting at the University of Wisconsin in Eau Claire, emphasizes the central role of integrity, independence, and professional skepticism in strengthening audit quality. He discusses persistent challenges in areas like internal controls and risk assessment, the importance of emerging standard-setting updates, and the need for stronger accountability to rebuild and maintain public trust.