The Science of Audit Excellence: Using Research to Transform Audit Quality
 
The Science of Audit Evidence: Using Research to Transform Audit Quality
05/09/2025
12:00 pm - 1:00 pm
Description

This webinar looks inside Dr. Toby Groves' groundbreaking scientific study on internal auditors, challenging conventional wisdom on audit decision-making. Through real-world experiments conducted on auditors, you’ll see firsthand what the research reveals about the key factors that most impact audit quality.

Key topics covered:

  • Cognitive Factors Influencing Auditor Judgment – How metacognition, mental heuristics, and biases impact audit decision-making.

  • Skeptical Reasoning and Audit Quality – The role of professional skepticism and how to enhance its effectiveness.

  • The Role of Prompts – How structured cognitive prompts can improve auditor reasoning and decision accuracy.

  • Situational Awareness and Decision Contexts – How context, framing, and external factors influence audit judgments.