Learning in the Auditing Profession: A Framework and Future Directions

Drawing on literature in auditing and workplace learning, this paper develops the Auditor Workplace Learning Framework. Based on a general workplace learning framework by Jacobs and Park (2009), the Auditor Workplace Learning Framework distinguishes auditor learning processes along three dimensions: the location of learning, the extent of planning involved in the learning process, and the role of the supervisor. We review the auditing literature, classifying papers that directly or indirectly improve our knowledge of auditor learning into our framework to identify gaps in our understanding of the auditor learning processes. Our study provides a comprehensive view of auditor learning processes and provides suggestions for future research aimed at improving auditor learning.