Judging Auditors' Technical Knowledge
研究审计师如何准确评估自己和下属的技术知识，发现不准确的评估会导致任务分配不当、审计效率降低，对审计公司竞争和收费压力有负面影响。
This paper examines how accurately auditors assess their own technical knowledge and that of their subordinates. Auditors' assessments of their own and others' knowledge affect audit planning, task assignment, and promotion decisions. However, these assessments have little value unless auditors realize how much confidence to place in them, and valid expressions of confidence require an accurate assessment of knowledge (Fischhoff and MacGregor [1982]). Auditors who overestimate their current knowledge likely underestimate the need to request guidance in the short run or to acquire more knowledge in the long run (Einhorn [1981]). Further, inaccurate knowledge assessments can lead to unacceptable task performance or unplanned audit hours, both of which are undesirable for audit firms facing competition and fee pressure (Mahler et al. [1992]). Overestimating others' knowledge also can lead to inadvertent assignment of tasks to unqualified subordinates and under-reviews of subordinate's workpapers.1 While workpaper reviews can be very beneficial