More than Making Copies: Survey Evidence on the Work of Novice Auditors
通过调查104名审计实习生、30多名实习主管和89名初级审计员，揭示了新手审计师执行任务的多样性和数量，以及他们的人际互动和培训经历，为理解审计角色演变提供实证。
SUMMARY The auditing landscape has changed dramatically in the last 20 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. Data Availbility: Please contact the authors.