
Auditor Interview Questions and Answers
Last updated: January 29, 2026Type of Questions to Expect in an Auditor Interview
- Technical Procedures: "How do you determine the appropriate sample size when testing a large population of transactions?"
- Risk Assessment: "Describe your process for identifying 'high-risk' areas in a company’s financial statements before the audit begins."
- Ethics & Integrity: "What would you do if you discovered a significant discrepancy but your supervisor or the client asked you to overlook it?"
- Communication: "How do you explain a complex audit finding to a department head who is defensive or disagrees with your conclusion?"
- Substantive Testing: "What is the difference between substantive testing and a test of controls?"
What the Interviewer Will Expect
- Professional Skepticism: Do you take information at face value, or do you seek independent verification?
- Analytical Thinking: Can you spot patterns or anomalies in data that suggest error or fraud?
- Unwavering Ethics: Since you are the "moral compass" for the data you review, you must demonstrate total integrity.
- Proficiency in Tools: Are you an expert in Excel (Pivot Tables, VLOOKUPs) and specialized audit software like ACL or IDEA?
- Clarity in Reporting: Can you write a concise audit report that clearly states the issue, the risk, and the recommended solution?
Tips on Getting Ready
- Review Standards: Refresh your knowledge of GAAP (Generally Accepted Accounting Principles) or IFRS, and the IIA standards for internal auditors.
- Prepare "Conflict" Stories: Use the STAR method to describe a time you had to stand your ground on a difficult audit finding despite pressure from others.
- Brush Up on Data Analysis: Be ready to discuss how you use data analytics to make your audits more efficient and thorough.
- Practice Explaining "Risk": Be prepared to discuss how specific weaknesses in a process can lead to financial loss or legal trouble for the company.
- Audit the Company: Research the company's industry. Every industry (healthcare, finance, manufacturing) has unique risks and regulations.
Total Questions
149
Per Attempt
10
Time Limit
60 min
Difficulty


