By collecting and analysing survey data from newly employed audit assistants at the largest accounting firms in Sweden, this chapter aims to analyse key aspects of becoming an auditor. The study investigates the characteristics of these audit assistants and to what extent their opinions coincide with the opinions of other highly educated citizens. It also investigates to what extent four value commitments of the new recruits coincide with these of senior auditors. The results show that the ones recruited today are more diverse than their older peers with respect to educational, socio-economical, and geographical backgrounds. While sharing high confidence in the universities, the legal system, and the police, the audit recruits' opinions (i.e. trust in societal institutions like the media) deviate from other citizens with higher education. The similar opinions related to auditing (e.g. professional and client commitments) indicate that the newly recruited auditors seem to already closely reflect the identity of authorised and approved auditors when being employed. They also believe that the reason for their being hired is more related to ‘soft’ skills than to ‘hard’ accounting and auditing knowledge.