Auditor industry specialization

Authored by: Debra Jeter

The Routledge Companion to Auditing

Print publication date:  September  2014
Online publication date:  September  2014

Print ISBN: 9780415633635
eBook ISBN: 9780203094921
Adobe ISBN: 9781136210358

10.4324/9780203094921.ch15

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Abstract

Specialization by auditors to enhance their technological expertise could be defined in a variety of ways, such as specialization in particular income statement or balance sheet accounts (net pension liability, for example, or valuation of intangibles); or in specific aspects of the audit engagement (e.g., the accounting for foreign subsidiaries, mergers, or research and development expenditures). It has most often, however, been defined in the literature as industry specialization.

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