This is a subjective question. I can't tell you what to answer here, but I can tell you whatever it is, don't not make it sound like the worst aspect of the job. If you wish SOX had never happened, don't go on about how the government is overstepping into corporate affairs. No one wants to hear a rant.
If you don't know anything you'd change, admit it. It's always refreshing to find someone who knows and loves their field.
"If I had to change one thing, it would be the perception of how people see auditors. If I go to an airport and chat with a stranger and they ask what I do, they immediately recoil when they hear auditor. We have a bad reputation because people automatically think of the IRS and being in trouble."
"I don't think I'd change anything. All the regulations in place are there to protect the people in the company and the field of auditing. It comes in waves. Sometimes you're really busy, other times you have more time to relax, so it's easy to plan vacation time and days off. I enjoy all aspects."
"I'd change the amount of agencies that have a say in creating and revising the SOX compliance regulations. Sometimes it feels like there are too many cooks in the kitchen and too many duplicated or similar regulations. We just need one governing agency. At the moment, we have the AICPA, GAAP, the FCC, and several oversight committees."