Because of the globalization trend and of theneed to keep pace with changes in today’s changing environments, auditorganizations are extending their teleworking facilities, given the multiplebenefits both to auditors and to audit companies. The main purpose of thispaper is to emphasize the features of the teleworking concept and to identifythe key challenges auditors are facing when performing audit activities andaudit missions from remote locations. Furthermore, this paper focuses also onthe advantages brought by the on-line and continuous audit concept in order tosuccessfully implement teleworking. The contribution of this research paper isrepresented by the results obtained within a survey conducted by the authorsamong various audit companies from Romania, with regards to the impact of the extensive use of teleworking in theirorganizations. The survey was designed to establish the reasons auditorganizations are using teleworking audit teams and to identify the maindifferences between teleworking audit teams and traditional collocated teams.