The Effects of Instruction and Experience on the Acquisition of Auditing Knowledge.

Key Points

• This research investigates how instruction and prior experience contribute to learning auditing concepts, particularly ratio analysis.
• Focus on knowledge necessary for performing ratio analysis in audit planning.
• Examine the influence of instruction on knowledge acquisition.
• Analyze the role of experience and abilities in learning outcomes.
• Evaluate the effectiveness of Libby's model in the context of auditing.
• Instruction significantly enhances knowledge acquisition in auditing.
• Experience also plays a vital role in learning new auditing skills.
• The combination of knowledge and abilities positively affects overall performance in audits.