Rigour, analytical mind, curiosity, team spirit: these words appear on almost every audit candidate’s CV, and that is precisely why they are useless. A recruiter cannot check them and no longer tells them apart. An auditor’s qualities are read elsewhere: in the way they describe a confirmation request that went unanswered, a stock count where the quantities did not match, an analytical review that revealed an unexplained variation. This article translates each quality firms expect into engagement situations, shows how to prove it on a CV and at interview, and flags the qualities candidates overrate.
Professional scepticism, a quality required by the standards
It is the only quality written down in black and white in the standards. The principles applicable to the audit of financial statements, incorporated into the professional auditing standards approved in France, require the statutory auditor to plan and perform the audit with professional scepticism, recognising that circumstances may exist that cause the financial statements to be materially misstated.
In practice, professional scepticism means:
- not settling for an oral explanation: when a chief accountant explains a change in margin by “a good product mix”, the auditor asks for sales by product family;
- noticing what does not add up: a bank confirmation reply mentioning an account missing from the trial balance, a supplier whose address matches an employee’s;
- staying alert to fraud without suspecting everyone: year-end manual entries, unusual transactions with related parties;
- reassessing conclusions when new information emerges at the end of an engagement.
On a CV, scepticism is not written, it is shown. A bullet point such as “identified a difference between a customer’s confirmation reply and the aged balance, analysed through to identifying an unrecorded credit note” says more than any adjective.
Rigour and documentation of work
An audit file must allow an experienced auditor who did not take part in the engagement to understand what was done, why and with what conclusion. This is what the manager, the partner, and then the oversight authority check during its inspections.
On an engagement, rigour translates into:
- referenced working papers: each figure points to a document, each document is identified;
- reproducible tests: the selection of the sample is explained, the criteria are written down;
- open points tracked: nothing is forgotten at the end of the engagement, every question has a documented answer;
- meeting the timetable: a rigorous file delivered after the signing date is useless.
At interview, you will sometimes be asked how you organise a working paper. A precise answer, mentioning references to documents, footing checks and the conclusion at the bottom of the sheet, shows a real habit.
Ease with the client’s teams
The auditor spends much of their time asking: for documents, explanations, extractions. They work at the client’s premises, often in a borrowed office, with accounting teams who are preparing their own close and see the auditor’s arrival as extra work.
Firms therefore look for candidates able to:
- make clear requests, grouped together, with an expected date, rather than constantly interrupting;
- explain why they need a document, without jargon;
- remain courteous and firm when a document is late or an answer incomplete;
- escalate a sensitive point to the audit lead rather than handling it alone with the client.
Student experiences dealing with the public (reception, sales, associations) are good indicators, provided you draw out what serves audit: handling busy contacts, the ability to obtain information.
Managing the workload during year-end
December year-ends concentrate the work into a few months. An auditor then works through several engagements, sometimes in different cities, with deadlines set by general meetings.
What firms expect:
- organisation: planning work across several engagements, anticipating document requests;
- stamina: keeping up a sustained pace without a drop in quality;
- prioritisation: knowing what must be finished before the summary meeting and what can wait;
- raising the alarm: warning early when an engagement goes off track, rather than discovering it the day before signing.
On a CV, managing the workload is proven by volumes (number of engagements handled during a season), by a job held during your studies, or by a demanding long-term commitment. Our article on the busy-season audit internship describes the pace of a season.
Proving your qualities on a CV and at interview
On the CV, the rule is to replace each quality with a fact. A few examples:
| Quality claimed | Fact that proves it | |---|---| | Rigour | “Drafted the notes to the accounts for 9 engagements, reviewed without major rework.” | | Analytical mind | “Analytical review of margins by site that led to identifying overstated closing inventory on one engagement.” | | Organisation | “Handled 9 engagements in parallel during the January-to-April season.” | | Interpersonal ease | “Contact for the accounting departments of 5 clients for sending and tracking 180 confirmation requests.” | | Team spirit | “Trained 2 busy-season assistants on the firm’s audit tool.” |
Our article on describing audit engagements on a CV gives other wording, and the audit assistant CV example applies it on a complete page.
At interview, prepare one or two situations per quality, told using a simple structure: the context, what you did, the result, what you learned. Behavioural questions are common: “Tell me about a time a client would not give you the documents you asked for.” “Tell me about a mistake you made and how you corrected it.” The recruiter is looking for facts, not generalities.
The qualities people overrate
Some qualities are often highlighted wrongly, or presented in a counterproductive way.
A “passion for numbers”. Liking numbers does not make an auditor. The job is about understanding processes, people and risks; numbers are only a way in.
Perfectionism. In a deadline-driven job, perfectionism can become a weakness. Firms look for sufficient quality, at the right time, with judgement about what is material.
Technical mastery in isolation. Knowing the standards perfectly without being able to apply them to a real engagement, or explain them to a client, is less reassuring than average technique put to good use.
Total autonomy. An assistant who never asks questions is more worrying than reassuring. Knowing when to escalate a point is a professional quality.
Languages without proof. “Fluent English” is only worth something if a score or experience confirms it.
Once your CV has been rewritten in this spirit, the CV editor takes care of the layout and produces a PDF readable by firms’ screening software, so that the facts you have chosen reach the recruiter intact. For the overall approach, see also our audit CV method.
Sources
- Haute Autorité de l’audit, principles applicable to the audit of financial statements carried out for certification 🔗.
- Onisep, internal auditor and financial auditor job profile 🔗.
- KPMG France, recruitment in audit roles 🔗.
Frequently asked questions
Should an audit CV have a “qualities” section?
No. It takes up space without convincing. Better to have experience bullet points that prove the qualities, and a skills section devoted to techniques and tools.
What is professional scepticism in practice?
It is the reflex of asking for evidence rather than settling for an explanation, noticing what does not add up and staying alert to the risk of fraud, without presuming bad faith.
How can you show you can handle the workload without audit experience?
Through a job held during your studies, a sport played competitively, a demanding volunteer commitment, or a course taken alongside work, such as a DSCG studied at evening classes.
Do the expected qualities change with grade?
Yes. For an assistant, rigour and organisation come first; for a senior, supervision and client relations; for a manager, judgement and the ability to make trade-offs.