DISCUSSION OF Expert and Novice Problem-Solving Behavior in Audit Planning.
讨论了审计规划中专家与新手的问题解决行为差异，指出专家依赖经验驱动的整体情境识别，而新手则遵循客观事实与规则，并探讨了审计判断质量评价的主观性。
Abstract The article presents the author's views on the problem-solving behavior of expert and novice auditors in audit planning. According to the author, independence and integrity are the essence of the accounting profession, followed by professional competence and proficiency. The novice learns to recognize various objective facts and features, as well as action rules for responding to observed facts and features. Experts merely do what comes naturally. Rules are not applied, decisions are not made and problems are not solved. Experience-based holistic recognition of similarity produces deep situational understanding. In auditing, there do not appear to be unambiguous objective criteria for evaluating the quality of audit judgments or audit judgment processes. Performance measures are relatively subjective and context-dependent. Auditors who, among their skills, possess good professional judgment may be selected for tenure through successive promotion. Conversely, auditors without such skills may be terminated.