Audit quality integrates the dual probability of detection (auditor competence) and revelation (auditor independence). This research focuses on auditor competence, a black box whose exploration is not yet subjected to intense scientific activity. The paper undertakes to identify the overall performance factors capable of predicting auditor competence. The use of a partial least squares’ regression technique makes it possible to highlight the functional and behavioral component characteristics as decisive factors determining the prediction of material mistatements detection.

Global competence, Detection, Functional competence, behavioural Competence