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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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia
2003
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| Online Access: | https://repo.uum.edu.my/id/eprint/319/1/Mohd_Iskandar.pdf |
| _version_ | 1803624106649714688 |
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| author | Mohd Iskandar, Takiah |
| author_facet | Mohd Iskandar, Takiah |
| author_sort | Mohd Iskandar, Takiah |
| collection | UUM |
| 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. |
| first_indexed | 2024-07-04T05:13:06Z |
| format | Article |
| id | uum-319 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:13:06Z |
| publishDate | 2003 |
| publisher | Universiti Utara Malaysia |
| record_format | dspace |
| spelling | uum-3192010-07-27T08:27:55Z https://repo.uum.edu.my/id/eprint/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 https://repo.uum.edu.my/id/eprint/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 |
| spellingShingle | HF5601 Accounting Mohd Iskandar, Takiah A review of expertise in auditing |
| title | 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_short | A review of expertise in auditing |
| title_sort | review of expertise in auditing |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/319/1/Mohd_Iskandar.pdf |
| work_keys_str_mv | AT mohdiskandartakiah areviewofexpertiseinauditing AT mohdiskandartakiah reviewofexpertiseinauditing |