DISCUSSION OF Expertise in Auditing.
本文是对Bédard和Chi关于审计专业能力文章的评论，指出认知方法与决策方法应互补而非竞争，共同才能全面理解审计专家。
Abstract In this article the author presents his comments to the article "Expertise in Auditing," by Jean Bédard and Michelene T.H. Chi. The aim of his discussion is not to criticize what is in the article, but to explore what has been omitted. The author shares that Bédard and Chi present their article as a contrast to the typical analyses:"Using a cognitive approach instead of the traditional decision making/behavioral approach to study expertise has contributed to increasing the knowledge of expertise in auditing." The author argues that he doesn't view cognitive psychology as being in competition with decision making for the study of expertise. Instead, the cognitive approach, with its emphasis on knowledge and memory, provides an important complement to the decision approach with its emphasis on judgment rules and strategies. Separately, neither is capable of offering a total view of auditing experts. Together, they can provide a more complete picture. As argued above, there are important issues that no approach is presently addressing.