Gen Z and the future of audit

As Gen Z enters the audit profession, both educators and employers need to take note of their changing expectations around careers and adapt as needed. By aligning academic preparation with the expectations of employers, educators play a critical role in shaping future auditors who are engaged, resilient, and ready to lead. But before students enter the workplace, their understanding of what audit is and what it can be is developed largely in the classroom by our activities as educators. We have the unique opportunity to shape how Gen Z perceives audit—not just as an academic subject, but as a career.

Who is Gen Z?

Born roughly between 1997 and 2012, Gen Z students are ‘digital natives’ with strong values around diversity, inclusion, mental health, and work-life balance. They want careers that offer more than a good salary and security—they’re looking for meaningful impact in their work and flexibility in how they work. In the classroom, this often translates to a desire for engaging, applied learning experiences, not just memorizing rules taught in lectures. They also value autonomy and self-direction, meaning traditional, top-down teaching styles may not resonate as effectively. As educators, adapting our teaching approach to meet these expectations can make audit more accessible, relevant, and inspiring to Gen Z.

Why this matters for audit education

For many students, their university modules on audit and related topics are the starting point for understanding audit and developing perceptions about what working in audit might be like. If students see audit as rigid, outdated, or lacking in purpose, they are less likely to pursue it. But if they encounter audit as a dynamic, evolving profession—one that plays a vital role in upholding public trust and enabling business accountability—they are more likely to engage. As educators, our influence is powerful. We can shape not only students’ technical competencies, but also their sense of what kind of career audit offers.

A purpose-driven profession

It is crucial that audit is put forward as a purpose-driven profession. Today’s students care deeply about making a difference. They are more likely to engage with audit when they understand its role in protecting stakeholders beyond investors. In my own classes, the sessions where we consider the evolution of the profession in terms of sustainability assurance resonate strongly with students as they begin to see the importance of the profession beyond the purely financial. Using real-world cases and discussions to highlight how auditors contribute to ethical business and societal well-being is a great way to engage students and show them how the profession is dynamic and responsive to global challenges.

Digital advances

Audit has sometimes been unfairly perceived as dry, mundane and repetitive. But audit practice is rapidly changing, especially with the rise of audit data analytics and artificial intelligence. Integrating these topics into the classroom helps students see the relevance of what they’re learning and prevent worries about AI threatening the existence of the audit profession. Using simulations and providing demonstrations of audit software tools where possible gives students a taste for how audit is performed in the real world. Hands-on experience with emerging audit technologies introduces exciting new learning opportunities for students.

The importance of skills and behaviours

While technical proficiency remains essential, we know that audit firms value a range of skills and behaviours. Resilience, adaptability, and the ability to apply ethical judgment and professional scepticism are sought-after skills. Embedding these into our teaching and assessments—through group work, presentations, or ethical dilemma exercises—can help students build resilience and confidence. I use a role-play based on fraud to support students in developing a behaviour of professional scepticism—an activity that goes down well in class and which students remember and discuss in job interviews. Encourage students to think beyond “what” and explore “why” and “how.” Why do auditors need professional scepticism? How do they respond to emerging challenges like sustainability reporting?

Bring the profession into your classroom

Gen Z values transparency and career clarity. Help demystify the audit career path by inviting guest speakers from audit and assurance practice, professional bodies and business. Collaborate with local firms to develop teaching and learning activities such as mock audit tenders, audit planning meetings, and reviews of audit work. But it’s not just about the audit process. Gen Z students may not be aware of the strategic role auditors play in risk management, sustainability reporting, or data assurance. Including these developments in the curriculum can help students see audit as future-oriented and intellectually rewarding.

By making the curriculum more applied, aligned with the evolution of the profession, and engaging, we as educators can help to ensure that the next generation of auditors is not only technically competent and equipped with relevant skills but is also excited at the potential to join the profession. With the right teaching tools and approaches, we can inspire students to see audit not just as a job, but a rewarding career which aligns with the core values of Gen Z.

^{Featured image by Kelly Sikkema via Unsplash.}