Most auditors and students who complete Part A and Part B have a lower assessment in Part

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Most auditors and students who complete Part A and Part B have a lower assessment in Part B question 4 than they do for Part A question 3.
(a) Considering common judgment tendencies and traps, what might explain the difference?
(b) Assuming the difference is evidence of judgment bias(es), what steps may help to mitigate such a bias?
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Auditing Cases An Interactive Learning Approach

ISBN: 978-0133852103

6th edition

Authors: Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt

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