Checkpoint Learning

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Counteracting Unconscious Bias in Audits  

CATEGORY: Accounting & Auditing
COURSE ID: NAN085, VERSION 1.00
  Nano Learning
0.2 CPE Credits
Level: Overview

Psychology research suggests that factors in the audit setting create cognitive biases that can reduce the auditor's likelihood of following up on client explanations with additional evidence. Cognitive biases often represent unconscious, systemic influences affecting how individuals gather and interpret information when forming judgments and decisions. This course discusses some ways of reducing this unconscious bias in audits.

This overview course may be appropriate for professionals at all organizational levels.

Thomson Reuters is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).

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