I am working in Big4 as an auditor as well. Just like to give some response:

1) Time cost - Managers always say they want to know the true hours, BUT they did NOT apporve OT claim, and did NOT appreciate the long working hours EVEN they TOTALLY UNDERSTAND it would be impossible to the complete the work without OTing late.

2) I am a lucky one that I am NOT assigned for China engagment, but work for HK financial institutions at most of the time. I had ~3-4 months of PRC experiences when I was a junior. …well, I understand the long hours, and how harsh it is in PRC. Other than the unpleasant PRC experiences, working in HK is not great at all. Comparing to my colleagues, my hours is not long at all (get out before 2300). However, audit is not as professional as others think. The audit procedures are simply documentations, and doing composition.

The ONLY reason to stay is the practical experience of gaining the CPA qualification

If someone asked my life in Big4, the 1st adjective came up to my mind is ‘dark ages’.

I think most people who would like to work for a Big 4 do not think, at least, that it is easy. I mean it is no secret about what you have written. Any sane person who is thinking about a career in the Big 4 surely would have found out something similar about the perceived norm of the Big 4 culture, put aside whether it is the whole or partial truth. Now you are not going to tell me you did not know this and if you did, why did you join the Big 4 in the first place and if you had joined with the knowledge of such circumstances, why all the bitter comments now? As cliché as this may sound but there is this saying about if the cows don’t drink, one cannot force their heads to bow. I am not taking sides and one does have the right to voice out their comments.

Regarding your comments about “out job” in the PRC, I know some people joined the Big 4 to get such experience. A minority they may be, but wherever you go and whatever you read, there is one inescapable conclusion - China is a global economic powerhouse. FA investment in China reached USD846 billion in 2004, an increase of just over 25%. Exports rose to about half a trillion USD. I think you get the idea. To think that you may not need to go to the PRC for audit is just silly or impractical. Working late with people you may not get on with is not inherent to audit. It is life and what makes one stand out from the rest is his/her interpersonal skills which help him/her to turn an unfavourable situation to a favourable one. While I sympathise with your situation, may be you could have taken a half-full attitude instead and worked out the differences. In addition, it makes sense to have continuity, don’t you agree?

On the issue of eating time, everyone knows that it exists but the usual reason behind this is about recoverability. But if you think deeper, mgt does not appreciate you not reflecting the actual time incurred. It makes no sense to window-dress the recoverability from a mgt’s standpoint as it would have no mgt value at all. However, the manager’s objectives usually differ from those of the partners. However, I’d suggest one should try to talk some sense into any manager who asks you to eat time. Of course, the above only stands provided that you actually work efficiently and justifiably.

Last but not least, being reckless, negligent and careless causes mistakes which is, again, not inherent to audit and news travel fast, especially bad news. It is just the way things are. Surely it is the same, if not worse, in law. Don’t you agree, Alan?

One more important thing…..what will also set you apart from people are your technical skills, you need them to get the job done, but what people will remember are your soft skills…you need both!!!