External Auditor Interview Questions UK: 8 Real Questions and What Interviewers Want

Most External Auditor interviews in the UK follow a pattern, and knowing it beats guessing. Below are eight questions from our bank of 16, each with a note on what the interviewer is really after.

Eight External Auditor interview questions, and what the interviewer is thinking

1. Talk me through the audit process from planning to signing the audit report.

Why they ask: This checks that you can describe the full audit cycle in your own words.

2. How do you test journal entries for management override of controls?

Why they ask: Journals testing is mandatory under ISA 240 and often a file inspection focus.

3. How do you decide on sample sizes and selection methods in an audit?

Why they ask: They test the technical basis of your testing decisions.

4. What are the key differences between FRS 102 and UK-adopted IFRS that an auditor should be aware of?

Why they ask: UK auditors work with both frameworks.

5. How do you audit inventory when the client has a large warehouse and you cannot attend the year-end count?

Why they ask: A realistic technical problem for an external auditor.

6. A client wants to change its revenue recognition policy at year-end and the effect is to increase profit. How do you respond?

Why they ask: A realistic judgement scenario that tests scepticism.

7. Tell me about a time you identified an audit adjustment and had to persuade management to accept it.

Why they ask: They assess your ability to hold your ground with evidence.

8. Why do you want to work as an external auditor, and what do you see as the most challenging part of the role?

Why they ask: They test both motivation and realism.

A sample answer to question 1

Talk me through the audit process from planning to signing the audit report.

I begin with client acceptance and planning, understanding the business, assessing risk of material misstatement and setting materiality in line with ISA (UK) 315. Then I design the audit approach, which includes control testing where we intend to rely on controls, and substantive procedures such as tests of details and analytics. In fieldwork, I perform the testing on areas such as revenue, receivables, inventory, payables and journals, and I record the evidence in the audit file. I evaluate misstatements, discuss adjustments with management and conclude on going concern, subsequent events and the adequacy of disclosures. During completion, the manager and partner review the file, and an engagement quality review may be applied where required. We obtain written representations from management, report significant matters to those charged with governance and finally issue the audit report once the accounts are approved. Documentation must be complete, and the file should be assembled within 60 days.

Common mistake to avoid: Skipping completion; ignoring communication with governance

Want the rest?

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