Learning the Craft of Auditing: A Dynamic View of Auditors On-the-Job

Learning
The article aims to explain the amount of knowledge that is required to be a
professional auditor and the methods through which this knowledge can be
gained. The authors in the article highlight that on-the-job learning (OTJL) is
an essential way for the auditors to achieve the knowledge required. Through
OTJL the senior auditors supervise the audit staff thus much is learned
through the senior auditors experience. The article focuses on the
development of technical knowledge in the profession. To investigate this
semi-structured interviews with 30 audit partners of different generations
from one Big 4 Accounting firm have been used. The authors have used
qualitative approach.
The authors through their investigation have found out that the role of OTJL
continues to be an essential factor for gaining knowledge in aduting. Auditors
believe that one on one interaction with the senior auditor is a key factor in
the success of the audit staff. While the OTJL model is stable at its place
many important changes have been observed in the processing of the model.
The reason for the changes in the process is the well prepared and
information technology based incoming auditors. The new generation is
resistant to conformity, is not equally motivated to invest time and effort. The
effectiveness and effeiciency that technology adds to auditing are considered
to be very beneficial but at the same time the side effects of technology
such as the disappearance of critical thinking, reduced faced to face
feedback, and decreased coaching opportunities coaching can not be
neglected. As a result of this the complex work goes to the managers thus
reducing the opportunities for senior auditors and staff to learn form
managers' experience. The study also explains that the social context of the
new auditors are constructed by the auditing firm to match the firm's
professional norms.
As mentioned above the article compares the audit staff of today and the
staff of the past. some of the negative points regarding the new audit
generationis that they are more concerned about work-life balance. The
respect for the hierarchy has been decreased. The new generation is not long
term oriented and lack motivation for the job. There is also lack of patience
regarding learning auditing processes which are complicated and this results
in senior auditors taking more pressure and doing the complex jobs. The
authors highlight that one of the reason for this change in attitude of the new
generation is the development of technology. The article also mentions the
positive points about the new audit generation. The new audit generation
have the skills to use technology which make them more effecient. They are
good in researching and is motivated to learn. According to the study the
process of selecting new audits is very demanding, the seniors have to be
careful in chosing the right person doing the job. It is the responsibility of

both the new audits and the seniors to contribute in training the new audit
staff.
Comments and questions

Why have not the authors considered of triangulation, how valid can
the results of this study be since its just based on semi-structured
interviews.

Why should resistance to confirmity be considered as a negative

characteristics of new audits?

Auditing stories about discomfort: Becoming comfortable with comfort theory

The authors in this article aim to extend the understanding of how the
production of comfort is perceived by the auditors; the process of producing
comfort by auditors. To investigate this 20 seniors have been interviewed.
The production of comfort has been also linked to the study of Pentland, B.T.
(1993) where he mentions that auditing is a ritualistic process and that being
comfortable is a sign of trustworthy work. As theoretical framework for this
study the authors have relied on comfort theory of Kolcaba and Kolcaba
(1991). Kolcaba and Kolcaba (1991) have derived three technical senses of
comfort namely, the state sense, the relief sense and the renewal sense. In
the study these three senses have been used for the classification of comfort.
comfort in the article has been explained as a process where the auditors
have done the work needed and are ready to give opinions. The three senses
of comfort according to comfort theory can be explained as follows:
The relief sense of comfort
The relief sense of comfort is about finding discomfort and eliminating
discomforts. From the data which have been collected from the interviews
one source of relief for the auditors is finding and disclosing discomforts. The
auditors mean if the have not found something which is discomfortable
means that they have not done anything. The interviewees also mention that
finding discomfort needs cooperation from the audited firm. It needs
cooperation from the the crew and CFO of the audited firm. Without their
assistance findign discomfort can be very tough and challenging. The
cooperation of CFO is important for auditors but at the same time it can be
questioned how trustworthy they are. Even though with the trust factor
according to many interviewees relief is a process which can be solved
through mutual cooperation between the auditors and CFO of the audited
firm.
The state sense of comfort
According to the author it is hardly possible to relief oneself from all

discomforts, despite this remaining discomfort the audit is considered to be

finished when enough of work has been done. Many of the interviewees
shared the view that comfort for them is highly related with the signing
partners. According to senior auditors discomfort can be sufficiently
eliminated once the work is finally reviewed by the signing partner. The
review of the signing partner is important for the senior auditors because of
experience and the hierarchical situation. The inteviewees also mention that
there can be clashes between the opinions of the signing partners and the
clashes are then solved through negotiations. According to the senior
auditor's opinion the budget also reflects when comfort level is reached. But
investing the budget does not mean that the work ends, if the audiors are not
comfortable the work goes on. The amount of time auditors have is also an
essential factor for their comfort.
Renewal sense of comfort
The state of discomfort changes over time. Renewal sense of comfort is about
how new discomforts are added to the old ones and this happen. Renewal
occurs when the things which were acceptable in the past is no more
acceptable. The increase in client's knowledge also leads to renewal. Renewal
also depends on the client's situation for instance the financial performance
of the client can affect the discomfort. The dicomfort level of auditors can
also change with the changes in standards such as IASB. Moreover media
also plays an important in altering the comfort level of auditors. All the above
mentioned factors lead to renewal sense of comfort in auditing.
The authors conclude at the end that auditing could be seen as an act of
configuring discomforts and comforts rather than a ritual.
Comfort within the micro-level leads to trusthworthiness in the macro-level
Questions and comments

Besides the senior auditors the authors could also interview auditors
from different level for instance incoming audits, signing partners etc.
Interviews based only on senior audits can not give a whole picture of
how comfort is produced in all levels.

Since the article highlights that comfort is one key factor for the
auditors to know if they have done a good job, but comfort in itself is
something very subjctive, how can the investors and interested parties
rely on the audit opinion when they are so subjective.