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Abstract

Auditor self-efficacy (ASE), defined as auditors’ confidence in their capabilities to execute essential auditing tasks, is critical for audit effectiveness, particularly amid the profession's growing complexity and technological advancements. Despite extensive research on ASE in isolated competencies, limited empirical attention has been given to structured professional development interventions explicitly designed to simultaneously enhance multiple auditor competencies. This study empirically evaluated the immediate effects of a structured, interactive professional development workshop on ASE across three key domains: technical auditing skills, technological adaptation, and interpersonal communication. Grounded in Bandura’s social cognitive theory, the workshop comprised three weekly sessions (3 hours each), employing interactive exercises, mastery experiences, and structured feedback. A total of 63 practicing auditors participated, completing pre- and post-workshop evaluations using the validated Auditor Self-Efficacy (ASE) scale. Paired-sample t-tests revealed statistically significant improvements in all three domains (p < .001), with moderate-to-large effect sizes (Technical Skills: d = 0.77; Technological Adaptation: d = 0.66; Interpersonal Communication: d = 0.59). Qualitative analysis of participant reflections confirmed and enriched these findings, highlighting substantial gains in analytical proficiency, fraud detection capabilities, and communication effectiveness. The study provides clear empirical evidence supporting targeted, interactive training as a valuable tool for enhancing auditors' professional competencies and confidence. Practical implications and recommendations for future research are discussed.
Keywords: Auditor Self-Efficacy, Professional Development, Auditing Training, Technical Skills, Technological Adaptation, Interpersonal Communication, Social Cognitive Theory.