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

More than making copies: Survey evidence on the work of novice auditors. 2023. Auditing: A Journal of Practice & Theory 42 (4): 1-26.

26 Pages Posted: 10 Sep 2020 Last revised: 31 Jul 2023

See all articles by K. Kelli Saunders

K. Kelli Saunders

University of Nebraska at Lincoln - School of Accountancy

Marsha B. Keune

University of Dayton

Erin M Hawkins

Clemson University

Date Written: 2023

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

Suggested Citation

Saunders, K. Kelli and Keune, Marsha B. and Hawkins, Erin M, More than Making Copies: Survey Evidence on the Work of Novice Auditors ( 2023). More than making copies: Survey evidence on the work of novice auditors. 2023. Auditing: A Journal of Practice & Theory 42 (4): 1-26., Available at SSRN: https://ssrn.com/abstract=3663514 or http://dx.doi.org/10.2139/ssrn.3663514

K. Kelli Saunders (Contact Author)

University of Nebraska at Lincoln - School of Accountancy ( email )

307 College of Business Administration
Lincoln, NE 68588-0488
United States

Marsha B. Keune

University of Dayton ( email )

Dayton, OH 45469
United States

Erin M Hawkins

Clemson University ( email )

Clemson, SC 29634
United States

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