ACCA Professional Insights - Banishing bias
Автор: ACCA
Загружено: 2017-06-06
Просмотров: 2523
Описание:
Auditors’ lack of professional scepticism is seen by audit oversight bodies and the public as being at the root of issues with audit quality. This criticism has risen in importance since the global financial crisis.
To that end, this research seeks to understand why, and what should be done about it. Drawing on the established and respected psychology literature on cognitive biases, pioneered by Amos Tversky and Daniel Kahneman, the report argues that a new approach to professional scepticism is needed if expectations of further increases in audit quality are to be met.
Read full report here: https://goo.gl/SdKNse
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