Jonathon Grenier sought auditors with specialized experience in the field. Grenier highlighted a model of recognition ability for the explanation of non-errors, which leads to a reduction of the PS. These reviewers anticipate an explanation rather than looking at any particular set of circumstances with skepticism (2016). Auditors who encounter frequently explained errors will collect a database of justifications, allowing them to be able to explain apparent variations in the report. However, these ratio indicators should highlight to the reviewer that further investigation or testing is required before an explanation is accepted or rejected. Industry-focused auditors tend to have overconfidence in their ability to explain errors. They are therefore less likely to exercise PS in recognizing areas that need further audit. They rely on their superior knowledge to conduct the audit rather than exercising the required PS (Grenier 2016). When carrying out an audit, it is likely that without the use of the PS they will fail to identify areas of well-hidden fraudulent activity or low-probability errors (Grenier