Auditors Are Susceptible to Judgmental Biases Because of the Use

question 7

True/False

Auditors are susceptible to judgmental biases because of the use of shortcuts or heuristics in the reasoning process.

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Definitions:

Schachter

Stanley Schachter was a psychologist known for his development of the two-factor theory of emotion, which considers both physiological arousal and cognitive interpretation.

Singer

A singer is a person who uses their voice to produce musical sounds through modulation in tone and pitch, performing alone or with other musicians.

Process

A series of actions or steps taken in order to achieve a particular end.

Arousal Theory

Theory of motivation in which people are said to have an optimal (best or ideal) level of tension that they seek to maintain by increasing or decreasing stimulation.