Attractiveness of External Auditing : How to attract students to the field of auditing?

Abstract

Attractiveness of auditing is a current topic. External auditing as a profession has challenges on attracting graduating and recently graduated students as work force. There are not enough auditors entering into the business and at the same time there are people retiring. Majority of the current auditors are on the edge of retiring. To be an authorized auditor one needs to pass authorizing test. To get into the test one needs to have three years of experience in auditing. This means that auditing needs new professionals to enter the profession to grow into authorized auditors. Attractiveness of audit is current topic to me personally because I have experienced that auditing was more attractive than I thought it would be.

The purpose of this study is to find suggestions on how to attract more auditors. First I will find out reasons why students and resent graduates are or are not interested in external auditing. Also, I want to know what auditors do and do not value in their job. Through these two perspectives in my research I will capture the current perception of auditing and the problems auditing as a profession need to concur. Theory will help me to bring solutions to these problems found in my empiric research. The solutions will help auditing as a profession to attract more potential auditors.