My first response to this question is no. This is not a good gauge in my opinion as to whether or not you will like being an auditor for a Big 4 accounting firm. I believe it’s tough to teach auditing in a college environment. The best place to learn auditing skills is on the job where you have real life clients. In the classroom, audit is largely relegated to boring case studies, an outline of key principles, and of course, talking a lot about the Enron scandal of the early 2000s. Most of this is quite dull.
However, if you’re looking for a way to determine if you’ll enjoy being an auditor, I would look towards your financial accounting courses – Intro to Financial Accounting, Intermediate FA I and II. I have found these to be a better judge in determining if you’ll like to be an auditor.
First, the principles taught in these classes are used almost every day as an auditor. Further, the most important job of an auditor is to ensure the accuracy of the financial statements. As such, many of the tests performed by auditors are based upon accounting principles taught in financial accounting courses. Walk into any audit room and the discussions will revolve largely around these principles.
Second, it’s often said that there are two types of accountants, auditors or tax accountants. You’re either one or the other. Rarely does someone like both. Therefore, if you find yourself enjoying your financial accounting courses way more than your tax courses, I would suggest you lean towards becoming an auditor.