“…On the one hand, the question about the necessary knowledge and skill set of auditors, and hence the appropriate design of CPA exams and education and training, becomes pre‐eminent. The research outcome by Van Linden and Hardies (2018) demonstrated the impact of entrance requirements to the audit profession on audit quality. On the other hand, the question arises as to how audit team composition and communication as well as quality control processes should be designed.…”