Posted by: LYF | March 28, 2009

Senioring an audit – Part 3 (managing juniors)

Just to catch up, here are the first two entries of this three parter – Part 1 (planning & structure) and Part 2 (field work).

This felt really weird.  I’m not even 25, I have maybe a year and a half of practical experience and I only passed the UFE a few months ago.  So it didn’t sit right when I was assigned a junior.  I didn’t feel – intelligent, capable, experienced etc. – enough to manage someone else.

I know what it’s like to be the junior, and how it feels to get assigned all the shit work.  It’s really frustrating because you’re doing the jobs that no one else wants to do and you have no idea why you’re doing them in the first place.   And I hated when I got the answer, “well that’s just a test we do” or “they did that test last year, so we’re doing it this year” when I questioned the reasoning behind the work I was given.  Those weren’t answers.

Now I’m on the other side of the fence.  My junior asks me questions – a lot of questions.  And they’re all insightful, which makes them difficult to answer.  So what did I do?  I gave him the same bs that people gave me when I was a junior.  I told him just to do it.   I brushed him off.

And it wasn’t fair of me to do.  Later on I apologized.  Thankfully he understood that I was under a lot of stress and that I didn’t mean to be so dismissive.  From that point on, I tried to explain why he was doing each test.  When he finished a test, I showed him how his work fit into the overall audit file.  And yesterday I spoke to my partner and asked if he could sit in on the audit committee meeting – which he will – to see how the finished product is finally delivered to the client.

It’s already difficult enough, putting together a file in such a way that a partner can review it without having to ask any questions.  Throwing a junior into the mix, that needs to be managed as well as coached, adds a whole new layer of complexity.  It’s cool that I’m getting more responsibility.  But damn, it’s difficult keeping up.

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Responses

  1. You’re a good person for taking the time to work with your junior even if it’s time consuming and annoying at times.


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