An unresolved question is whether ongoing exposure to clients within a single industry setting
continues to improve auditor performance. Expertise, including industry specialization, has been
characterized as a relative rather than an absolute notion (Be´dard and Chi 1993). Domain-specific
experience is a precursor to the attainment of expertise (Bonner and Lewis 1990; Libby and Luft
1993; Libby 1995). This research suggests that auditors gain more relevant experience as they
move along the continuum from novice to expert. We expect that continued experience in auditing
clients within one industry setting will improve non-specialist auditor performance.