Audit Manager Interview Questions UK: 8 Real Questions and What Interviewers Want

Before your Audit Manager interview, it helps to see the questions from the interviewer's side. We have picked eight from our set of 16 and added the reason each one gets asked.

Eight Audit Manager interview questions, and what the interviewer is thinking

1. How do you plan an audit and set materiality for a new client, and how do you decide the level of review you will give it?

Why they ask: Planning is the manager's core responsibility and drives quality and profit.

2. What is your approach to auditing revenue, and how do you respond to the presumed fraud risk?

Why they ask: Revenue is the most common area of misstatement and a presumed fraud risk.

3. How do you assess going concern during an audit, and what do you do if you have concerns?

Why they ask: Going concern is a high-profile area in UK audit with updated standards.

4. How do you review an audit file, and what are the most common issues you find in juniors' and seniors' work?

Why they ask: Review quality is what prevents regulatory findings.

5. What audit work would you carry out on accounting estimates, such as a provision or an expected credit loss?

Why they ask: Estimates carry high risk and are covered by a recently revised standard.

6. During the final stages of an audit, the finance director refuses to make an adjustment you believe is material. What do you do?

Why they ask: A classic manager-level scenario testing resolve and process.

7. Tell me about a time you identified a significant audit issue and what you did about it.

Why they ask: They want evidence of professional scepticism and judgement.

8. Why do you want to be an audit manager, and how do you see the role in the current UK audit environment?

Why they ask: They want motivation, realism and awareness of regulatory change.

A sample answer to question 1

How do you plan an audit and set materiality for a new client, and how do you decide the level of review you will give it?

I start with client acceptance and understanding the business, its environment, its controls and key risks, in line with ISA (UK) 315 (Revised July 2020). I use that to identify risks of material misstatement, including presumed risks such as revenue recognition and management override, and plan responses. Materiality is chosen with a suitable benchmark, often 5% of profit before tax or 1% of revenue for loss-making entities, then performance materiality at around 50-75% depending on risk, with a clearly trivial level. I involve the partner and agree the strategy with the engagement team through a planning meeting, so the team knows the risks and where I expect to focus. I decide review levels based on risk, so for high-risk areas such as complex estimates, I review in depth and involve the partner early. I also build a realistic timetable and budget, identifying where specialists, for example tax or IT, are needed, and document all this in the planning memorandum.

Common mistake to avoid: Using a mechanical materiality figure without judgement; planning without client or partner input

Want the rest?

Full model answers, key points and common mistakes for all 16 questions are on the Audit Manager interview questions page. The first five are free, no sign-up needed.