eng Science and Education Publishing Journal of Finance and Accounting 2333-8857 2025-03-03 13 1 18 25 10.12691/jfa-13-1-3 JFA20251313 article Os¨¦e Hanko hanko.osee@ubuea.cm 1 Departement of Accounting, University of Buea, Cameroon 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. https://pubs.sciepub.com/jfa/13/1/3/jfa-13-1-3.pdf Global competence Detection Functional competence behavioural Competence