Auditors' Knowledge Organization: Observations from Audit Practice and Their Implications.

Key Points

• This research aims to explore how auditors organize their knowledge during practice and the implications for client interactions.
• Observational analysis of audit practices in the United States
• Comparison of client-centered knowledge organization
• Study of question framing effects on knowledge elicitation
• Identified effective knowledge organization strategies that enhance client communication
• Demonstrated significant differences in responses based on positive versus negative question framing
• Developed Risk Advisor and ExperTAX software to aid in knowledge elicitation