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AUDITING

ECAs cannot see and This is especially true because these particularly
experienced auditors knew the performance of
sense an opening to pre-pandemic ECAs as a point of reference. Note
that our sample size is small and limited to large
firm auditors, and therefore it is not representative
ask questions when of ECAs as a whole. We also received indirect
information from ECA supervisors, not ECAs
themselves. However, our interview data provides
they are not in the a preliminary window into this cohort of profes-
sionals beginning their careers at such a tumultu-
ous time.
same room as their insights into the challenges and positives of
Our interviews provide some interesting
beginning an audit career remotely. It should
supervisors. interest firms as they continue to offer remote
work opportunities for ECAs. This article provides
an account of interviews conducted as part of a
larger academic research project. All quotes are
anonymous, except for firm size identifiers noted.

Like it or not, remote work, at least at some CHALLENGES EARLY-CAREER AUDITORS
level, is here to stay. Approximately three years EXPERIENCE DUE TO REMOTE WORK
after the pandemic began, audit firms continue Assimilating into professional life can be quite
to give ECAs the option to work at least part challenging for ECAs in any circumstance. Several
of the time remotely. Given that remote work challenges unique to that experience emerged
persists, what are the challenges to ECAs’ from our interviews when the process occurred in
remotely developing the relationships and a fully remote setting during the pandemic. The
experiences so critical to the on-the-job learning following represents a summary of challenges we
that builds ECAs into capable seniors, managers, learned through our discussions with the supervi-
and beyond? sors of ECAs during this time.
We interviewed six experienced auditors
— four employed by Big Four firms and two Feeling disconnected
employed by top 10 firms (by revenue) — to Our interviewees indicated that ECAs reported
understand how ECAs struggled, succeeded, feeling disconnected from the audit team, the
adapted, and persisted in working fully remotely firm, and the client when completing their work
during the pandemic. We interviewed experienced isolated from others. This disconnect and isolation
auditors because we believe those who supervise can cause several challenges to the audit process,
and review ECAs’ work are in the best position to particularly learning and professional develop-
provide direct evidence of successes and failures. ment. ECAs cannot see and sense an opening to

IN BRIEF work can be detrimental to ECAs’ high-level client interactions and
development. community activities.
■ Remote work became the exclusive ■ ECAs and supervisors were challenged ■ Given remote work appears to be here
professional experience of early-career by the remote setting, encountering to stay, suggestions to improve the
auditors (ECAs) during the pandemic issues with lower audit efficiency, development of ECAs include focusing
and has become a common experience relationship development, and more on intentional communication
in its aftermath. supervisory effectiveness. and relationship development
■ Based on interviews with experienced ■ Opportunities were noted for and using technology to increase
auditors that supervised ECAs, remote engagement through exposure to supervisory touchpoints.
To comment on this article or to suggest an idea for another article, contact Courtney Vien at Courtney.Vien@aicpa-cima.com.

22 | Journal of Accountancy April 2023