An Analysis of the Effect of the Critical Competence of the Auditor on Audit Quality in Cameroon

Osée Hanko^1,

¹Departement of Accounting, University of Buea, Cameroon

Cite this paper:
Osée Hanko. An Analysis of the Effect of the Critical Competence of the Auditor on Audit Quality in Cameroon. Journal of Finance and Accounting. 2025; 13(1):18-25. doi: 10.12691/jfa-13-1-3

Abstract

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.

Keywords:
Global competence Detection Functional competence behavioural Competence

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