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To become a trainee auditor in the UK, you can qualify by doing a graduate training scheme after completing an accountancy degree at university. Alternatively, you can apply for the National Audit Office's 3-year training scheme for graduates in any subject or their 5-year training scheme for school leavers with 3 A-Levels or equivalent qualifications.
As an audit trainee in the UK, you would familiarize yourself with the client's business, review their financial systems, check items in financial statements, perform tests to check financial information, conduct risk analysis, and build a relationship with the client to advise them on areas for improvement.