More than Making Copies: Survey Evidence on the Work of Novice Auditors

Abstract

The auditing landscape has changed dramatically in the last twenty years due to new standards, improved technology, internal shared services centers, and more. These institutional advances have altered the responsibilities of novice auditors. However, our knowledge of novice auditor task responsibilities and experiences has not been systematically updated in the 21st century. This study provides empirical evidence on the tasks and experiences of novice auditors by reporting survey responses from 104 audit interns, more than 30 intern supervisors, and 89 staff auditors. Our results shed light on the evolution of the roles of novice auditors by documenting the significant number and variety of tasks that they perform, as well as the interpersonal interactions, formal training, and other activities they commonly experience.

Keywords: Survey, Novice Auditors, Audit Tasks, Training