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5 ways to overcome confirmation bias Logo aicpa

  Benjamin L. Luippold, Ph.D.; Stephen Perreault,... |   Free |   AICPA |   01 Feb 2015 |   Journal of Accountancy

This article discusses how folliowing a five-step process can help auditors avoid a common psychological trap and the risk that they will overlook important contradictory evidence.

Topics covered:
  • Assurance: Technical: Audit, Foundational
  • Assurance: Technical: Audit, Intermediate