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ask questions when they are not in the same room All of those we
as their supervisors. For example, they cannot
observe when their supervisors are available and
in a good mood or have just come back from a interviewed indicated
discussion with the client, both possible question-
opening scenarios.
Because ECAs have not had sufficient op- they would use a
portunities to ask questions, they are likely to ask
fewer questions. This can lead to a slower learning
curve, increased time to complete audit tasks, and hybrid work schedule
therefore lower audit efficiency. Fewer opportuni-
ties for questions for ECAs also impedes supervi- in the future.
sors’ ability to know when ECAs are not making
progress on their work and an intervention is
needed, further increasing the inefficiency of the
audit process.
so much from listening to these conversations
Lower-quality coaching of ECAs almost through osmosis, like you hear things in the About the
The decrease in “touchpoints” between experi- office and you start to understand how to connect authors
enced auditors and ECAs can result in lower- the dots.” — Audit manager, top 10 firm Brian K. Hasson,
quality coaching of ECAs. Our interviewees noted CPA, DBA, CIA, is an
that the timeliness of feedback can be suboptimal, “You have that osmosis when you’re sitting in an assistant professor;
and it is sometimes difficult to know when to step audit room, you’re hearing the partner talk to the Pennie L. Bagley,
in and inquire about ECAs’ work status. Such a senior manager about X, Y, and Z. You might not CPA, Ph.D., is a
significant reduction of in-person interactions know what they’re talking about, but you can fa- professor; and C.
reduces ancillary learning for the ECA and coach- miliarize with what’s going on, the thought process Kevin Eller, Ph.D.,
ing opportunities for the experienced auditors. that these individuals have for certain topics that is an associate
you don’t necessarily get that exposure to at all.” professor, all in
Delayed relationship-building skill — Audit senior manager, Big Four firm the Department
development of Accounting
The relationship skills that an ECA needs to When relationship skill-building and ancillary at Appalachian
develop with their fellow auditors and with clients learning experiences are missing from ECAs’ State University in
can take longer to build in a remote environment. formative years in the profession, reduced profes- Boone, N.C.
With less opportunity to build and strengthen sional identity, lower efficacy, and reduced audit
those skills, ECAs may struggle when asked to knowledge can occur.
lead engagements as seniors and/or communicate
with their clients. Transactional vs. relational communications
Not all communication is direct; much of what Our interviewees also noted that communication
is missing in a remote environment can be de- style changed during the pandemic. They referred
scribed as unconscious assimilation of knowledge. to nonpandemic, in-person audit communication
Several of the auditors we spoke with referred to as being transactional, to accomplish an objective,
this as “osmosis”: and also relational, to improve or maintain the
client relationship. During the pandemic, commu-
“The biggest thing that was lost … when I was a nication within the audit team and from auditors
first year and an intern and all that back before to clients was much more transactional (i.e., get
pandemic, I learned so much from being in the on the call, ask the question, get off the call) and
audit room and around the in-charge and the lacked the relational aspect.
manager. Things as simple as the controller for The preponderance of transactional conversa-
the company who walks in to talk to the manager tions in a remote environment can delay relation-
about something. ship building and depth among team members
“They have a 10-minute conversation about and clients. This can have implications for the
something that’s not on my plate, something more ECAs’ career development. Lower relationship
complex, goodwill or something like that. I learned capital with the client may affect an ECA’s ability

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