Auditors Should Be Alert for Potential Judgment Tendencies, Traps, and Biases

question 171

Essay

Auditors should be alert for potential judgment tendencies, traps, and biases that may impact their decision-making process. Identify and define four of these judgment tendencies. Then, for each judgment tendency, suggest a way to avoid or mitigate the tendency.

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Definitions:

Temporal Lobe

A region of the brain involved in processing auditory information and encoding memory.

Working Memory

A cognitive system responsible for temporarily holding information available for processing, important for reasoning and the guidance of decision-making and behavior.

Central Executive

The process that coordinates rehearsal systems and retrieves memory from and transfers information to permanent memory.

Phonological Loop

A component of the working memory model that deals with the storage and manipulation of verbal and auditory information.