ABSTRACT
This study analyzes how each type of expertise affects the auditor evaluation conducted by the Ministry of Strategy and Finance in 2014 to 2015 with a typology of the standing auditors’ expertise: essential expertise and complementary expertise. Although the analysis was conducted on an exploratory level, this study found that the standing auditors’ expertise had a distinctive and systematic influence on the results of the standing auditors’ performance evaluation. Considering the role of standing auditors in public institution is becoming increasingly important, the results of this study reveal the need for a more in-depth discussion on the role of the auditor as well as the institutional basis for appointing auditors with expertise.
