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:
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Cognitive Factors Influencing Auditor Judgment – How metacognition, mental heuristics, and biases impact audit decision-making.
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Skeptical Reasoning and Audit Quality – The role of professional skepticism and how to enhance its effectiveness.
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The Role of Prompts – How structured cognitive prompts can improve auditor reasoning and decision accuracy.
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Situational Awareness and Decision Contexts – How context, framing, and external factors influence audit judgments.