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A review of expertise in auditing

This paper reviews past studies on audit expertise, and discusses some important issues relating to it. Earlier studies in this area had mainly focused on the effects of experience on auditors’ performance. These experiences were measured in terms of consensus, cue weighting, self-insight, and stab...

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Main Author: Mohd Iskandar, Takiah
Format: Article
Language:English
Published: Universiti Utara Malaysia 2003
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/319/1/Mohd_Iskandar.pdf
http://repo.uum.edu.my/319/
http://ijms.uum.edu.my
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spelling my.uum.repo.3192010-07-27T08:27:55Z http://repo.uum.edu.my/319/ A review of expertise in auditing Mohd Iskandar, Takiah HF5601 Accounting This paper reviews past studies on audit expertise, and discusses some important issues relating to it. Earlier studies in this area had mainly focused on the effects of experience on auditors’ performance. These experiences were measured in terms of consensus, cue weighting, self-insight, and stability of auditors’ judgments. However, results were inconclusive. Further developement in the research on audit judgments showed the need to diferentiate auditors’ expertise according to ability and knowledge. Given that audit work requires an understanding and knowledge of specific industry, auditors’ expertise is specified in terms of industry specific knowledge. Studies show that auditors develop industry-based knowledge structure. As suggested by past studies, industry specialisation is an important characteristic in auditing practice that develops into an important component of audit expertise. Universiti Utara Malaysia 2003 Article PeerReviewed application/pdf en http://repo.uum.edu.my/319/1/Mohd_Iskandar.pdf Mohd Iskandar, Takiah (2003) A review of expertise in auditing. Analisis, 10 (1). pp. 1-23. ISSN 0127-8983 http://ijms.uum.edu.my
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Mohd Iskandar, Takiah
A review of expertise in auditing
description This paper reviews past studies on audit expertise, and discusses some important issues relating to it. Earlier studies in this area had mainly focused on the effects of experience on auditors’ performance. These experiences were measured in terms of consensus, cue weighting, self-insight, and stability of auditors’ judgments. However, results were inconclusive. Further developement in the research on audit judgments showed the need to diferentiate auditors’ expertise according to ability and knowledge. Given that audit work requires an understanding and knowledge of specific industry, auditors’ expertise is specified in terms of industry specific knowledge. Studies show that auditors develop industry-based knowledge structure. As suggested by past studies, industry specialisation is an important characteristic in auditing practice that develops into an important component of audit expertise.
format Article
author Mohd Iskandar, Takiah
author_facet Mohd Iskandar, Takiah
author_sort Mohd Iskandar, Takiah
title A review of expertise in auditing
title_short A review of expertise in auditing
title_full A review of expertise in auditing
title_fullStr A review of expertise in auditing
title_full_unstemmed A review of expertise in auditing
title_sort review of expertise in auditing
publisher Universiti Utara Malaysia
publishDate 2003
url http://repo.uum.edu.my/319/1/Mohd_Iskandar.pdf
http://repo.uum.edu.my/319/
http://ijms.uum.edu.my
_version_ 1644277765719982080
score 13.211869

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