Hi all, I’ve applied to firms for senior accountant role, audit and assurance.

HR mentioned that for final round, all questions will be technical, and I should be prepared for some more difficulty/technical related questions compared to the usual behaviour ones.

I’ve only had interviews as a new grad, where questions are all behavioural. I was wondering if anyone else has been through an experience hire process, and what might the questions be? How difficult was it for you all?

Thanks!

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When I think technical for senior auditors - it revolves around a few items:
1) Risk assessment - understanding the different levels of risk and what the most likely significant risk areas are (fraud/journal entries/revenue) versus lower risk areas (cash/expenses).
2) Assertions - understanding what the assertions are and how they are applied to different areas and why. (i.e. completeness for accounts payable - because the risk is liabilities are understated).
3) Procedures - understanding what typical procedures you may do for various areas. Analytics, substantive testing/sampling, and/or confirmations.

I would think they are trying to get a feel for your understanding of the why behind items and how they flow from the various stages of the audit - from planning to execution and wrap up. If you have a good understanding of these things, you should be able to field any technical questions they may have for you.

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Thanks for the response! This is genuinely a very insightful perspective to look at.

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