... examines the relations among the audit environment (in the form of audit methodology) , audit experience, auditors’ knowledge, and their resulting judgment performance Given the importance of the model ... investigating the effects of methodology differences on auditors’ knowledge acquisition, content, and organization, as well as the effects of any resulting knowledge differences on audit judgment ... development of auditors’ client models? Second, what are the effects of audit experience on the development of these client models? Finally, methodology- and experiencerelated differences in these...