What alternatives are available to the auditor in terms of an overall response to the risk of material misstatement at the financial statement level?

The risk of management override of controls is present in every audit. Describe the procedures the auditor is required to perform in response to this significant fraud risk?

Although auditors are required to exercise professional judgement, they are human and thus fall prey to a number of judgment traps or biases. Explain at least three of the typical judgement/biases?