what challenges? the challenge of doing the same things over n over? the challenge of auditing the same companies over n over? applying the same accounting standards every year?

if the only challenge to a job is simply the workload, n not the brainpower or intellectual challenge, then you deserve to be paid peanuts.

already i think auditors are overpaid at SA lvl and above. This is a role that poly & non-degree holders can do. In fact, Big 4 audit in the UK hires a lot of "school leavers". Those ppl that leave after high sch and don't go to uni but join as apprentice.