Top 20 Interview Questions & Answers for Accounts Auditor – 2025

Preparing for an accounts auditor job interview? This guide provides a list of essential questions and answers that will help you showcase your knowledge, experience, and skills in the field of accounting and auditing. Whether you’re applying for a role as a staff auditor, senior auditor, or internal auditor, these questions cover all key areas of the job.

General Questions

• 1. Tell me about yourself and why you decided to pursue a career in accounts auditing.
  Answer: This is a common question, so I'll try to keep it concise. I have always loved numbers and have a natural attention to detail, which led me to study accounting in college. I then discovered my interest in auditing during an internship and have been pursuing it ever since.
• 2. What do you think is the most important role of an accounts auditor?
  Answer: In my opinion, the most important role of an accounts auditor is to ensure the accuracy and reliability of financial statements. Auditors play a crucial role in providing assurance to stakeholders and identifying any potential errors, fraud, or financial irregularities.
• 3. How do you stay updated with the latest accounting and auditing standards?
  Answer: As an auditor, it is essential to stay updated with the latest standards and regulations in the field. I regularly attend seminars and webinars, read professional publications, and participate in training programs to stay informed and maintain my skills.
• 4. Can you explain the difference between internal and external auditing?
  Answer: Internal auditing is performed by individuals within an organization to assess and improve internal controls, while external auditing is conducted by a third-party to provide an independent opinion on an organization's financial statements.
• 5. How do you handle conflicting priorities and tight deadlines in your work?
  Answer: Prioritization and time management are crucial in the world of auditing. I make sure to plan and prioritize my tasks effectively, communicate any conflicts or challenges with my team, and maintain a positive attitude under pressure.

Behavioral Questions

• 6. Can you tell me about a time when you identified and resolved a significant issue during an audit?
  Answer: During a recent audit, I discovered a discrepancy in the company's inventory records. I immediately communicated the issue to my team and worked with them to identify the root cause and propose a solution, which was implemented and led to a significant improvement in inventory management.
• 7. How do you handle a situation where you suspect fraudulent activities?
  Answer: If I suspect fraudulent activities during an audit, I first gather sufficient evidence and then report my findings to the appropriate authorities. It is crucial to maintain full confidentiality and act with integrity in such situations.
• 8. Can you tell me about a time when you had to deliver difficult audit results to a client?
  Answer: In one audit, I found several non-compliance issues that needed to be addressed by the client. I made sure to communicate my findings with sensitivity and provided recommendations for improvement. The client appreciated my professionalism and implemented our recommendations, which resulted in a successful follow-up audit.
• 9. How do you handle conflicts or disagreements with team members during an audit?
  Answer: In a team environment, conflicts may arise, but I always try to handle them in a respectful and professional manner. I make sure to listen to my team members' perspectives, communicate effectively, and work towards finding a mutually agreeable solution.
• 10. Can you tell me about a time when you went above and beyond in your role as an auditor?
  Answer: During an audit, I noticed a discrepancy in the client's accounts receivable, which they were unaware of. I went the extra mile to investigate and discovered an error in their invoicing system, which led to significant cost savings for the company. The client was very pleased with our work, and I received praise from my superiors.

Situational Questions

• 11. How would you handle a situation where a client disagrees with your findings during an audit?
  Answer: If a client disagrees with our findings, I would make sure to listen to their perspective and address any misunderstandings. If needed, I would gather additional evidence and explain the reasoning behind our findings, while remaining professional and respectful.
• 12. If you discover a discrepancy during an audit, how do you determine its significance?
  Answer: To determine the significance of a discrepancy, I would consider the materiality of the amount, its impact on the financial statements, and the risk it poses to the organization. I would also consult with my team and follow the relevant accounting and auditing standards.
• 13. How would you handle a situation where you notice a possible conflict of interest within an organization?
  Answer: If I notice a potential conflict of interest during an audit, I would communicate my concerns to the appropriate authorities and follow ethical guidelines to maintain independence. I would also make sure to gather sufficient evidence to support my findings and recommendations.
• 14. How do you ensure that you remain objective and unbiased during an audit?
  Answer: To maintain objectivity and independence during an audit, I make sure to adhere to professional standards and ethical guidelines. I communicate openly with my team and remain neutral in my approach, relying on facts and evidence to support my findings and recommendations.
• 15. How would you handle a situation where you face resistance from an organization during an audit?
  Answer: In such a situation, I would try to understand the reasons behind the resistance and communicate effectively to find a resolution. If needed, I would seek guidance from my superiors or follow the appropriate policies and regulations to ensure our audit is completed successfully.

Technical Questions

• 16. Can you explain the difference between financial audit and internal controls audit?
  Answer: A financial audit focuses on reviewing the accuracy and reliability of financial statements, while an internal controls audit evaluates the effectiveness of a company's internal controls in mitigating risks and preventing fraud and errors.
• 17. How do you test the completeness of accounts payable during an audit?
  Answer: To test the completeness of accounts payable, I would select a sample of transactions and trace them to supporting documentation, such as purchase orders and supplier invoices. I would also perform analytical procedures, review accounts payable aging schedules, and confirm balances with suppliers.
• 18. Can you explain the process of journal entry testing?
  Answer: Journal entry testing involves selecting a sample of journal entries and reviewing them for accuracy, proper authorization, and adequate supporting documentation. I would also make sure to test both routine and non-routine journal entries to assess the effectiveness of internal controls.
• 19. How do you ensure compliance with relevant accounting standards during an audit?
  Answer: To ensure compliance with accounting standards, I would make sure to understand the relevant requirements and consult with my team to develop an audit plan that addresses all key areas. I would also use professional judgment and refer to auditing standards and regulations when necessary.
• 20. Can you explain the concept of materiality in auditing?
  Answer: Materiality refers to the threshold at which an item becomes significant enough to affect the decisions of the users of financial statements. In auditing, we use materiality to determine the scope of our work and assess the significance of any discrepancies or misstatements we discover.