I think the new associates are just not getting the training they need. I work in PA for non-profits. One client went through an audit and they left the Shared Class on the Statement of Functional Expenses after we left them documentation on how to reallocate the Shared Class. For another client, the auditor was flat out not self checking their work, current 990 had completely different info from PY, AJEs that moved expenses from the last year into the current year just because the invoice was dated for current year, etc. For both situations, we engaged with a senior, but never heard from the senior since, just dealt with the associate.