Exploring the Influence of Audit Education and Training on Professional Judgment and Audit Competency
Posted: Feb 13, 2025
Abstract
This research investigates the complex relationship between audit education methodologies and the development of professional judgment capabilities in audit practitioners. Traditional audit education has predominantly emphasized technical compliance and procedural knowledge, yet emerging evidence suggests this approach inadequately prepares auditors for the nuanced judgment demands of contemporary audit environments. Our study introduces a novel pedagogical framework that integrates cognitive apprenticeship principles with scenario-based learning architectures to cultivate what we term 'adaptive audit judgment.' Through a longitudinal mixed-methods investigation involving 247 audit professionals across various career stages, we demonstrate that educational interventions emphasizing judgment pattern recognition, cognitive bias mitigation, and contextual adaptability significantly enhance audit competency beyond conventional technical training. The findings reveal that auditors exposed to our integrated educational approach exhibited 42
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