Pros
Different from working for certain industry company, you get access to clients from different industries and I belive it is an valuable experience for a entry-level auditor and the experience in big4 is helpful in the resume.
Cons
II chose to work for Deloitte because of its reputation and it sponsored international students working permit. After working there I can say that I am not very happy with this big4, and it is a little bit disappointed. The senior manager is pushing the deadline to you and you have to finish the work before the deadline, they never care what your pressure is and how you feel. Long working hours and low payment, the office politics plays a more important role in your promotion than competency, and I don't feel job security either, especially in the downturned economy.