Auditor Proud Day: Q and A with Executive Director, Justin Hallett

Today, we come together to celebrate #AuditorProudDay – a moment to recognise the vital role our auditors play in strengthening trust, transparency, and accountability in business and in society.

At BDO, we are proud of our auditors and the difference they make, every single day. Whether it’s through their dedication to detail, their commitment to integrity, or their ability to navigate complexity with clarity, our auditors are at the heart of what we do.

To mark the occasion, we’re asking our Executive Director, Justin Hallett to share his insights on the value of audit, the evolving landscape of the profession, and what has shaped his audit journey. Read his answers below: 

1. How has audit changed since you started?

When I first started in audit, contrary to popular belief, I did have a PC, but the audit files themselves were entirely paper-based. We’d lug around hefty files in “toppers” to client sites, which often felt more like a workout than a workday. Communication was slower and more manual: email wasn’t widely used, so we relied on fax, letters, and phone calls.

When emails became all the things, pace ramped up so to slow this down, I occasionally posted out the replies. It brough some time before getting an instant reply - can’t really do that these days!

Audit workbooks were completed by hand, and everything was far more labour-intensive. I still remember casting a 400-page printout manually, calculators helped, but it was still a marathon of concentration.

From a technical perspective, we operated under UK GAAP, and over time saw the rise of IFRS and the introduction of FRS 102, which replaced the old UK GAAP. Audit standards also evolved significantly, with UK standards eventually being overhauled and aligned with ISA (UK).

Perhaps the biggest shift has been the pace and expectations - everything is faster now. But through all the change, one constant remains: audit is, and always has been, about people.

2. How do you see technology (like AI and automation) transforming the auditor’s role in the next five years, and how should auditors prepare for this change?

Technology is already reshaping the audit landscape, and over the next five years, we’ll see even greater transformation. The traditional “tick and bash” work is being automated, freeing up time for auditors to focus on judgement, analysis, and client insight.

This shift could mean a quicker route to qualification, less time spent on repetitive tasks and more time developing professional scepticism and judgement. But therein lies the challenge: how do we ensure auditors still build the depth of understanding needed to make sound decisions?

AI won’t replace auditors -  it will augment them. The human element of judgement, ethics, and context remains irreplaceable. To prepare, auditors need to stay curious, embrace digital tools, and focus on developing critical thinking and communication skills. The future will belong to those who can blend technology with professional insight.

3. How do you manage stress during the busy season while maintaining team morale?

The key is preparation and mindset. You need to be organised, know your priorities, and make conscious decisions about what you’re not doing as well as what you are doing - surprises are what derail you.

I believe in leading by example. If the team is in, I’m in. Honesty and visibility go a long way. Keep communication open, stay positive, and offer support where it’s needed. Its about being a team and keeping an “in it together” attitude. When you invest in your team, it comes back in spades.

Staying calm, even when things are tough, helps steady the ship. I try to keep things positive, celebrate small wins, and make sure everyone feels appreciated. Little treats, regular feedback, and clear communication all help keep spirits up and the team moving forward.

4. What’s the most unusual place you’ve ever reviewed a set of accounts?

On a plane - not the most outrageous and definitely not the most ergonomic setup, but needs must!

Not quite reviewing a set of accounts, but I remember one site visit where the client set me up in a cupboard with a chair and using the shelves as a desk. Not quite what you’d expect, but it got the job done.

5. How did you navigate the transition from technical audit delivery to strategic leadership at Executive Director level?

With difficulty - and a fair bit of trial and error. Moving from technical delivery to strategic leadership isn’t a clean break; it’s a balancing act. Your comfort zone pulls you toward what you know - the detail, the delivery, the client work. But leadership demands that you zoom out, think long-term, and make space for strategy.

The hardest part is making time for both. I’ve learned to prioritise, delegate, and trust others and to remind myself that stepping back is sometimes the most powerful move.

6. What advice would you give to someone looking to build strategic influence while still delivering on core audit responsibilities?

Start by being excellent at the basics. Strategic influence doesn’t come from titles - it comes from trust. Deliver consistently, communicate clearly, and be visible.

Understand the bigger picture - the firm’s strategy, the audit stream’s goals, the direction of travel. Then ask: how can I contribute? Where do my strengths align?

Find ways to add value beyond your immediate role. Offer ideas, support initiatives, and build relationships. Influence is earned and it starts with showing up, being curious, and thinking beyond the file.

7. If you could redesign one aspect of the audit process to better serve clients and teams, what would it be and why?

I’d redesign the audit to be continuous - a “live audit” model. Imagine systems that feed data in real-time, allowing us to provide ongoing assurance rather than a single point-in-time report.

It would reduce disruption for clients, improve risk monitoring, and allow teams to work more flexibly. It’s ambitious, but I think we’re heading there at some point in the future.

8. What advice would you give to someone new joining the audit team this year?

Be engaged, be curious, and don’t be afraid to ask questions. Focus on learning as much as you can, building good habits, and taking ownership of your work. Don’t compare yourself too much to others, everyone’s journey is different. Understand the commercial realities of the business, and remember that success takes time and effort. Most importantly, be present, build relationships, and trust that if you do the right things, you’ll succeed. Your career is a marathon, not a sprint - so pace yourself, stay grounded, and enjoy the journey.