Expertise in auditing: Myth or reality?

Abstract

This article presents a critical review of the existing research literature on expertise in auditing and explores useful avenues for future research. The review is organized around the two main approaches that have been used to study expertise in auditing—the behavioral and the cognitive approaches. The concept of expertise within these two approaches is examined. Results from studies using the behavioral approach indicate that expert auditors do not behave differently from novice auditors. Possible reasons for this lack of significant difference are discussed in the article. Results from studies using the cognitive approach are more encouraging. They indicate that there may be knowledge differences between expert and novice auditors and that these differences might lead expert auditors to use decision processes that differ from those used by novice auditors. Our knowledge about expertise in auditing is, however, still embryonic and there is a need for more research.