The question, “Why audit?” is one of the most frequently asked screening questions encountered in any accounting interview process. Interviewers use this simple query to quickly assess a candidate’s genuine motivation for entering the profession. A well-crafted response demonstrates a deep understanding of the work’s nature and signals a long-term commitment to the career path. Preparing a compelling answer is the first step toward securing an auditing role.
Understanding the Question’s True Purpose
When an interviewer poses this question, they are performing a risk assessment, looking beyond surface-level enthusiasm. Firms are primarily concerned with candidate retention, given the demanding schedule of busy seasons and the significant investment in training new staff. They want assurance that the applicant will remain with the firm for several years and not quickly seek an industry role.
The second assessment point is the candidate’s comprehension of the role’s rigorous nature and actual responsibilities, which extend beyond simple number-checking. Interviewers seek evidence that the applicant understands the profession requires long hours and technical proficiency. This comprehension helps filter out individuals seeking a less demanding path.
Finally, the question evaluates professional fit, determining if the candidate possesses the necessary personal attributes for success in assurance work. These attributes include professional skepticism, attention to detail, and personal integrity. The ideal response incorporates these qualities into the stated career drivers.
The Structure of a Winning Answer
Delivering a strong response requires a clear structure that prevents rambling and ensures all main points are covered efficiently. The answer should begin with a brief, personal statement of interest that acts as the hook. This opening should be concise and establish the candidate’s initial connection to the field, perhaps relating to an academic experience or a specific skill.
The next segment, the core drivers, forms the body of the answer and links the candidate’s skills directly to the benefits of the auditing profession. This section allows the candidate to discuss what they hope to gain, such as specialized technical expertise or broad business exposure. This is where the professional reasons for choosing this path should be articulated.
The final component is the firm connection, which explicitly aligns the candidate’s goals with the specific organization or team being interviewed. Mentioning a firm’s specialization, culture, or commitment to a particular industry shows that the interest is targeted rather than generic. This framework ensures the response is professional, easy to follow, and memorable.
Key Themes to Emphasize in Your Answer
Continuous Learning and Skill Development
The first theme to articulate is the aggressive pace of professional growth inherent in the assurance function. Audit work demands the rapid development of technical accounting skills, particularly proficiency in Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). This constant exposure to complex financial reporting standards accelerates learning faster than many entry-level corporate roles.
The job also cultivates professional skepticism and advanced critical thinking, skills applicable to any business environment. Auditors must question management assertions and analyze evidence objectively, moving beyond surface-level data to understand underlying transactions. This methodical approach to problem-solving becomes a permanent professional asset.
Exposure to Diverse Industries and Career Progression
Another motivator is the unparalleled access to a wide array of business operations and sectors. Working in public accounting means engaging with multiple clients annually, which provides a comprehensive overview of diverse organizational structures and strategic models. This exposure is seldom matched by working for a single company.
This breadth allows the auditor to understand how different industries generate revenue and manage risk, developing business acumen early in a career. Furthermore, the clear path for career progression and stability is a professional draw, as the acquired skills are highly demanded in both public accounting and subsequent industry roles.
Contribution to Business Integrity
Candidates should emphasize their desire to contribute to the financial ecosystem’s stability and the profession’s public-interest mandate. The assurance function provides confidence to stakeholders, which maintains market trust and facilitates efficient capital allocation. Expressing a commitment to ethical standards demonstrates a grasp of the profession’s purpose.
Tailoring Your Answer to the Audit Environment
The motivations presented must align specifically with the type of auditing environment being sought, as external (public accounting) and internal roles have distinct drivers. For external audit, the response should focus on the fast-paced nature of client interaction and the steep learning curve associated with achieving certification, such as the CPA. This environment demands technical knowledge in GAAP and auditing standards (GAAS).
An external audit answer should reflect a desire to provide assurance to external stakeholders and a willingness to embrace frequent travel and the dynamic schedule of multiple client engagements. This path appeals to those who thrive on variety and financial reporting deadlines, driven by the public trust aspect of the work.
Conversely, a response for an internal auditing role should emphasize a desire to serve as a trusted advisor and focus on process improvement within a single organization. Internal auditors are driven by operational efficiency, risk management, and strengthening internal controls. The motivation is to improve the company’s performance, requiring continuous immersion in one company’s processes and culture.
Common Pitfalls and Answers to Avoid
Candidates often undermine their qualifications by providing answers that signal a poor understanding of the profession or a lack of genuine commitment. The most common pitfall is giving a generic response, such as stating “I like math” or “I am good with numbers,” which fails to capture the complexity of the assurance function. The job is about judgment and analysis, not just computation.
Similarly, answers focused only on extrinsic factors, like “I just want job security” or “I heard the pay is high,” suggest the candidate lacks intrinsic motivation for the work itself. Responses that demonstrate a lack of preparation, such as “I don’t really know, but it seemed like a good start,” immediately disqualify an applicant.
Final Preparatory Steps Before the Interview
Before the interview, candidates should take specific steps to personalize and refine their response. Researching the firm’s audit clients, industry niches, or recent successes allows the candidate to weave tailored details into their connection component. This demonstrates specific, rather than general, interest in the organization.
Practicing the entire three-part response aloud ensures the delivery is smooth, confident, and fits within a concise timeframe. Candidates should also ensure their final answer integrates the firm’s stated values or mission statement. This preparation transforms a good answer into a persuasive one that links the candidate’s future to the firm’s success.