| Abstract: | Government auditors play an important role in overseeing public agencies, yet there is little understanding of the types of knowledge that specialist industry auditors require in this environment and how this knowledge is acquired. This study develops a portfolio of knowledge items that various sources have suggested are important for industry-specialist auditors. It was found that the items perceived to be of greatest importance to government auditors were contained under the broad knowledge categories of "accounting", "auditing", and "entity-specific factors". Most of the specialised knowledge is acquired on the job, although some of this knowledge may be better acquired through formal training. |
