The phrase "audit expertise" is correct and usable in written English.
It can be used when referring to specialized knowledge or skills related to auditing processes or practices.
Example: "The consultant's audit expertise was crucial in identifying discrepancies in the financial statements."
Alternatives: "auditing skills" or "audit knowledge".
This paper studies the roles that images and ideas of market creation played in the re-articulation of relations between government, audit expertise and professional organisation in post-Soviet Russia.
Pickles told the Daily Telegraph: "Audit should remain to ensure taxpayers' money is properly spent, but this can be done in a competitive environment, drawing on professional audit expertise across the country.
These correlations seem to indicate that tax certifications of individual auditors do not coincide with audit expertise on audit office or audit firm level.
Prior research already provides evidence that the general audit expertise available at local audit office level improves audit quality (i.e., Balsam et al. 2003; Choi et al. 2010; Reichelt and Wang 2010).
Tax-specific knowledge is a subspecialty within the general domain of auditing knowledge (Bonner and Lewis 1990), but it differs from auditing expertise by the skills and processes learned (Bonner et al. 1992).
We manipulate the financial reporting location of the misstatement (recognized vs. disclosed) and the level of audit committee expertise (high vs. low).
Contrary to expectations, the results do not indicate that increased audit committee expertise and associated increases in audit committee members' perceived powers cause internal auditors to be less willing to waive misstatements.
Prior research has found that audit firm expertise is linked with tax avoidance (McGuire et al. 2012; Richardson et al. 2013) and that individual auditors matter to audit quality (Gul et al. 2013; Knechel et al. 2015).
Badolato et al. (2014) (BDE) examine the effectiveness of audit committee financial expertise.
Where appropriate, management may also supplement the internal audit with outside expertise to assess the IRR program.
Peter Borák, an Advisory partner in EY Slovakia with 25 years' experience in advisory and audit who has expertise in cybersecurity advisory services, noted in a blockchain presentation in Hong Kong this November that utilizing blockchain technologies "can fill the gap" in developing secure and reliable identity access management (IAM) solutions.
