Big Four interview prep in the age of AI

What audit leaders, regulators and the Big Four's member firms say they look for now, with practice interviews on scepticism, materiality, exceptions and independence.

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Wrenhollow · FY25 revenue · fictionalAnalytics matched 95,412 of 96,000 invoices. Which exceptions would you open first?

99.4% matched · it stays 99.4% whatever you open

Performance materiality $0.75m

Open a group to see what it is worth.

Follow the exceptions in a practice interview

What audit leaders say AI changes

“our people remain the differentiator, serving as reviewers and validators of the output, delivering a quality audit, developing tailored insights and upholding rigor as business complexity grows.” (opens the source)
Joe Link and Richard Jackson, EY Americas Vice Chair – Assurance; EY Americas Assurance Chief Technology Officer · EY, Apr 9, 2026
The junior's job becomes reviewing what the tool produced. Expect to be asked how you would check it.
“The reviewer should apply professional scepticism and their knowledge of the main risks of output deficiency for this tool and use case, and be aware of the risk of automation bias.” (opens the source)
Financial Reporting Council, UK audit regulator, guidance on generative and agentic AI in audit · Financial Reporting Council, Mar 30, 2026
The regulator names automation bias. Say what would make you doubt a confident output.
“Lean on AI for all the thinking early on, and you never build the instincts that make you a strong employee.” (opens the source)
Derek Thomas, National Partner-in-Charge, University Talent Acquisition, KPMG U.S. · KPMG, Aug 4, 2026
Instinct comes from doing the thinking yourself. Show where you did.
“AI is a powerful tool, but the professional judgement and accountability of the auditor remains at the core of how we regulate.” (opens the source)
Mark Babington, Executive Director of Regulatory Standards, Financial Reporting Council · Financial Reporting Council, Mar 30, 2026
Judgement and accountability stay with the auditor, whatever the tool.
“Many of the detailed, rules-based activities that historically helped professionals gain experience early in their careers are rapidly evolving. That shift does not diminish the profession. It elevates what the profession requires.” (opens the source)
Joe Link and Diana Kutz, EY Americas Vice Chair – Assurance; EY Americas Assurance Talent Leader · EY, Undated
The rules-based tasks that taught juniors are changing. The bar rises, it does not fall.
“Our technology absorbs time-intensive workstreams, elevating critical thinking and analysis.” (opens the source)
Will Bible, Deloitte Global Audit & Assurance Digital Products leader · Deloitte, Jun 24, 2026
Time freed from routine work goes to critical thinking and analysis.
“As KPMG firms accelerate the adoption of this innovative technology and deploy new capabilities, we are maintaining a high level of professional skepticism and upskilling KPMG professionals to drive trust in the capital markets.” (opens the source)
Scott Flynn, Global Head of Audit, KPMG International · KPMG, Apr 22, 2025
Professional scepticism is named alongside the new tools, not replaced by them.
“While the skills auditors need will change, embracing new technology will make the role more interesting and attractive to those looking to join the profession.” (opens the source)
Allee Bonnard, UK Managing Partner for Audit & Assurance, Deloitte · Deloitte, Oct 17, 2025
The skills change. Be ready to say which ones you are building.

One firm name, a different process in each country

Each member firm hires separately. The step each one’s own page singles out:

Deloitte PwC EY KPMG

United KingdomWorkplace scenariosNo page reachedBehavioural skills testAI avatar interview

United StatesScenario interviewNo step publishedBehavioral interviewNo page reached

IrelandPre-interview eventNo page reachedStrengths-based interviewAssessment or interview

CanadaBehavioural or case interviewNo page reachedNo page reachedOne campus role a cycle

AustraliaJob simulationsNo page reachedNo page reachedCognitive and values tests

South AfricaCompetency-based interviewNo page reachedNo page reachedNo page reached

IndiaThrough your campusNo page reachedNo page reachedNo page reached

What companies say they’re looking for

01 Question the output before you rely on it

“You’re always looking to learn quickly and have a questioning mindset — gathering relevant information with a real focus on self-development.” (opens the source)

EY UK Early Careers Recruitment, How to apply · EY UK, Undated

A questioning mindset is what checking a tool’s output takes. Expect to be asked how you checked it.

Deloitte UK, on its assessment: “We're interested in how you think and make decisions, how you solve problems, and consider using AI responsibly in a professional setting, not your technical AI knowledge.” (Deloitte UK Early Careers, Deloitte UK, opens the source) PwC US, on its entry-level assurance roles: “No matter your major, curiosity, collaboration and problem-solving are key to success.” (PwC US Careers, PwC US, opens the source)

Deloitte UK Early Careers Deloitte UK
PwC US Careers PwC US

Journal entries · Professional skepticismThe AI tool flagged 46 entries. Is journal-entry testing done?Example

The AI reconciliation balances. Is it right?

02 Set materiality and say what it leaves out

“Materiality is a consideration in the design of audit procedures” (opens the source)

Financial Reporting Council, UK audit regulator (Audit & Assurance Sandbox output) · FRC Innovation and Improvement Hub, Audit & Assurance Sandbox, Jun 4, 2026

Say what your materiality leaves out as well as what it covers.

KPMG Canada: “Make sure your responses are structured, answer the question directly, and relate your past accomplishments back to the role that you are interviewing for.” (KPMG Canada Campus Recruitment, KPMG Canada, opens the source)

KPMG Canada Campus Recruitment KPMG Canada

Materiality · PlanningProfit fell by a third. What materiality do you set?Example

03 Follow the exceptions, not the match rate

“You embrace new technologies that are emerging and show curiosity to learn about the benefits and risks.” (opens the source)

EY UK Early Careers Recruitment, How to apply · EY UK, Undated

Curiosity about a tool's risks is what an exception trail tests.

KPMG’s US audit chief digital officer: “The ultimate goal is not just automation, it’s elevation” (Thomas Mackenzie, KPMG, opens the source)

Thomas Mackenzie KPMG

Revenue · Data analyticsAnalytics matched 95,412 of 96,000 invoices. What about the rest?Example

04 Know where helping the client ends

“when pressure increases, so do ethical tensions” (opens the source)

Gabriela Figueiredo Dias, Chair, International Ethics Standards Board for Accountants (IESBA) · IESBA speech (published text), Mar 26, 2026

Pressure from a client is when independence is tested.

EY UK, on who it hires: “Working ethically is important to you.” (EY UK Early Careers Recruitment, EY UK, opens the source) EY's assurance technology chief: “Moving fast and applying appropriate governance are not mutually exclusive” (Richard Jackson, EY, opens the source)

EY UK Early Careers Recruitment EY UK
Richard Jackson EY

Independence · EthicsThe CFO asks you to fix their data. Can you help?Example

05 Tell the client what they don’t want to hear

“We value resilience, a growth mindset, and the ability to communicate your ideas with confidence.” (opens the source)

KPMG Australia Graduate & Student Careers, KPMG Graduate & Student Careers · KPMG Australia, Undated

Bad news for a CFO needs the same clarity as good news.

Deloitte US-India: “We look for young talents who have an analytical mind, can articulate their thoughts with confidence and logic, and can think out-of-the-box.” (Deloitte US-India offices Careers, Deloitte US-India, opens the source) EY Ireland: “Above all, we’re impressed by candidates who are authentic and honest in their answers.” (EY Ireland Student Recruitment, EY Ireland, opens the source)

Deloitte US-India offices Careers Deloitte US-India
EY Ireland Student Recruitment EY Ireland

Misstatements · Client communicationEvery error is below materiality. Does the CFO have to fix them?Example

Sources

Joe Link and Richard Jackson, EY Americas Vice Chair – Assurance; EY Americas Assurance Chief Technology Officer, at the time. EY, “Redefining the future of audit for the AI era”, Apr 9, 2026. Open the source. Checked against the published text.
Financial Reporting Council, UK audit regulator, guidance on generative and agentic AI in audit, at the time. Financial Reporting Council, “Generative and Agentic AI Guidance (HTML version)”, Mar 30, 2026. Open the source. Checked against the published text.
Derek Thomas, National Partner-in-Charge, University Talent Acquisition, KPMG U.S., at the time. KPMG, “Summer Intern Pulse Survey: As AI Reshapes Entry-Level Work, Gen Z Prioritizes Career Growth and Critical Thinking”, Aug 4, 2026. Open the source. Checked against the published text.
Mark Babington, Executive Director of Regulatory Standards, Financial Reporting Council, at the time. Financial Reporting Council, “Innovative new guidance supports audit firm adoption of emerging AI technologies”, Mar 30, 2026. Open the source. Checked against the published text.
Joe Link and Diana Kutz, EY Americas Vice Chair – Assurance; EY Americas Assurance Talent Leader, at the time. EY, “AI and people rising together”, Undated. Open the source. Checked against the published text.
Will Bible, Deloitte Global Audit & Assurance Digital Products leader, at the time. Deloitte, “Deloitte Unveils Connected Agentic Intelligence in Deloitte Omnia to Advance Audit & Assurance”, Jun 24, 2026. Open the source. Checked against the published text.
Scott Flynn, Global Head of Audit, KPMG International, at the time. KPMG, “KPMG advances AI integration in KPMG Clara smart audit platform”, Apr 22, 2025. Open the source. Checked against the published text.
Allee Bonnard, UK Managing Partner for Audit & Assurance, Deloitte, at the time. Deloitte, “Lifting the lid on audit”, Oct 17, 2025. Open the source. Checked against the published text.
EY UK Early Careers Recruitment, How to apply, at the time. EY UK, “How to apply”, Undated. Open the source. Checked against the published text.
Deloitte UK Early Careers, Early Careers Assessment, at the time. Deloitte UK, “Early Careers Assessment”, Undated. Open the source. Checked against the published text.
PwC US Careers, Entry-level Assurance, at the time. PwC US, “Entry Level Assurance Jobs & Careers”, Undated. Open the source. Checked against the published text.
Financial Reporting Council, UK audit regulator (Audit & Assurance Sandbox output), at the time. FRC Innovation and Improvement Hub, Audit & Assurance Sandbox, “Determining materiality for small and medium-sized entities (SMEs)”, Jun 4, 2026. Open the source. Checked against the published text.
KPMG Canada Campus Recruitment, Application journey, at the time. KPMG Canada, “Application journey”, Undated. Open the source. Checked against the published text.
Thomas Mackenzie, KPMG US and Global Audit Chief Digital Officer, at the time. KPMG, “Finance leaders race to scale AI: specialized talent and trust”, May 11, 2026. Open the source. Checked against the published text.
Gabriela Figueiredo Dias, Chair, International Ethics Standards Board for Accountants (IESBA), at the time. IESBA speech (published text), “Keynote Speech from IESBA Chair Gabriela Figueiredo Dias - APESB 20th Anniversary Event, Sydney”, Mar 26, 2026. Open the source. Checked against the published text.
Richard Jackson, EY Americas Assurance Chief Technology Officer; Global and Americas Assurance AI Leader, at the time. EY, “Autonomous AI implementation outpaces oversight”, Sep 15, 2026. Open the source. Checked against the published text.
KPMG Australia Graduate & Student Careers, KPMG Graduate & Student Careers, at the time. KPMG Australia, “KPMG Graduate & Student Careers”, Undated. Open the source. Checked against the published text.
Deloitte US-India offices Careers, Recruitment Process, at the time. Deloitte US-India, “Recruitment Process”, Undated. Open the source. Checked against the published text.
EY Ireland Student Recruitment, Application Tips, at the time. EY Ireland, “Application Tips”, Undated. Open the source. Checked against the published text.

Last reviewed Nov 11, 2026

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