The Effects of Instruction and Experience on the Acquisition of Auditing Knowledge.
研究指导与经验如何影响审计规划中比率分析所需知识的习得，并检验能力对知识习得及知识、能力对绩效的作用，验证Libby模型。
Abstract Focuses on the knowledge necessary to perform ratio analysis in audit planning. Effects of instruction and experience on knowledge acquisition; Effects of abilities in knowledge acquisition; Effects of knowledge and abilities on performance; Examination of Libby's model.