It is noted that the digital transition, sustainability assurance, and reporting and transformation in regulatory requirements are the three key drivers of transitioning audit teams. This chapter provides a literature review of audit team competence through composition, expertise, and dynamics. We have primarily reviewed established auditing journals for relevant articles in the audit team context. As a result, the future of the transformation auditing that audit teams face is conceptualised, and the chapter provides a visual model to highlight these new ideas. Propositions for future research are suggested about audit team competence through a discussion on composition, expertise, and dynamics.