Comment renforcer l'attrait du métier d'audit et améliorer le niveau de rétention des professionnels dans les cabinets de révision ?

Abstract

The auditing profession is known for offering strong career opportunities and continues to attract many young graduates. However, it remains a demanding career path, characterized by intense workloads, strict deadlines and a high level of responsibility. These working conditions contribute to a high turnover rate, particularly among junior auditors, creating a challenge for audit firms in terms of talent management and retention. This thesis explores how audit firms can enhance the attractiveness of the auditing profession and improve retention. Through a literature review and qualitative research based on 13 semi-structured interviews with young auditors, HR professionals, and representatives from the Belgian Institute of Registered Auditors (IRE), this study identifies key drivers and obstacles related to recruitment and retention. The findings confirm that young professionals from Generation Z seek a work environment that offers flexibility, well-being and development opportunities. Although audit firms provide valuable training and career acceleration, they also face challenges related to heavy workloads, rigid hierarchies, and work-life balance issues, particularly during busy seasons. Additionally, the profession suffers from negative stereotypes and a lack of understanding of the auditor’s societal role. In terms of recruitment, firms have invested in employer branding, diversified candidate profiles and engaged students through targeted events and internships. Regarding retention, initiatives such as flexible working arrangements, coaching systems, personalized training paths and well-being surveys have been implemented, especially in larger firms. However, these efforts are not always perceived as effective, and their impact depends on consistent managerial involvement. The study offers practical recommendations, including strengthening communication about the profession’s purpose and value, improving work conditions, offering more personalized career paths, and conducting exit and retention interviews. Ultimately, turnover in audit should not be eliminated, but managed at a sustainable level through strategies that align professional requirements with the evolving expectations of new generations.