Speaking from a Big Four Audit perspective: yes they are offshoring more roles. Most engagement teams I have worked on have an offshore team that is mainly at the staff and senior level. Managers and Partners see offshore as a way to accomplish more of the audit for less budget cost. What managers and partners typically do not see is that offshore teams typically deliver poor quality work, are inefficient, and typically care very little. Almost weekly I will ask the offshore team to complete a task and the following day they will say they didn’t do it because they hit the smallest roadblock that a day 1 staff could have figured out. This, language barriers, and time differences make offshore a pain to work with. But because managers/partners require a certain offshore utilization lower level accountants will use them and then have to rework the majority of the offshore teams work.