The auditor and learning from experience: Some conjectures

Abstract There has been little systematic study of the cognitive processes by which auditors learn from experience. The purpose of this paper is (1) to review selectively the learning and cognitive psychological literature pertinent to the questions of how and how well the “ordinary person” learns from experience and (2) to relate the conclusions from this literature to the case of the professional auditor. The paper also identifies some questions and methods for future behavioral research regarding the auditor and learning from experience.