The Role of the Audit Room in Auditor Development: Remote Work Experiences of Junior Auditors During the COVID-19 Pandemic

This study examines the work experiences of junior auditors during the COVID-19 Pandemic (“the Pandemic”). In response to the Pandemic, audit firms closed their offices for in-person work and conducted audits in a remote work environment. I use semi-structured interviews to gather qualitative data about junior auditor work experience during the Pandemic. Evidence collected suggests that junior auditors struggle to develop technical knowledge, socialize within the firm, and separate work and life responsibilities during the Pandemic. Data collected during the interview process repeatedly highlights the importance of the audit room (i.e., a physical space for audit teams to collaborate on audit engagements). My data suggests that the audit room serves as a classroom, social hub and a physical barrier between work and life. My study extends research on auditor development and provides insights on how the Pandemic is impacting the newest members of the auditing profession.