Exploring the Impact of Auditor Training Programs on Professional Judgment and Audit Accuracy

Posted: Dec 15, 2015

• Isaiah Ross
• Briana Powell
• Dante Rivera

Abstract

This research investigates the complex relationship between auditor training methodologies and the enhancement of professional judgment capabilities in audit practice. Traditional training approaches have predominantly focused on technical compliance and regulatory frameworks, often neglecting the cognitive and psychological dimensions of audit judgment. Our study introduces a novel training paradigm that integrates behavioral economics principles, metacognitive strategies, and scenario-based learning to address this gap. We conducted a longitudinal experiment with 342 certified public accountants across three distinct training cohorts: conventional technical training, enhanced case-based training, and our innovative integrated judgment training. The results demonstrate that auditors exposed to the integrated judgment training exhibited significantly higher accuracy rates in complex audit scenarios, particularly in areas requiring subjective judgment and professional skepticism. Furthermore, our analysis reveals that the benefits of specialized judgment training are most pronounced in high-complexity audit environments and for early-career auditors. These findings challenge conventional wisdom regarding auditor training effectiveness and suggest that targeted interventions in judgment development can substantially improve audit quality beyond technical proficiency alone. The implications extend to audit firm training practices, professional certification requirements, and regulatory oversight frameworks.