Can we create an auditor labor union? All in favor say aye.

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You probably aren't serious but I think most firms (if they haven't already) would probably just outsource most audit work to India or similar low labor cost countries rather than deal with a union

Note I said * most * work can be outsourced, not all. Theoretically most if not all staff/senior work could be outsourced with a 'manager' level detail reviewer locally who does the critical thinking. Also - outsourcing internationally doesn't necessarily mean no professional skepticism. Objectively, someone working in India vs. the USA with the same skill set will cost less.

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