In gathering audit evidence, the accessibility of information may be a factor thereby influencing which judgment trigger?
A) Confirmation
B) Overconfidence
C) Anchoring
D) Availability

Question

Quizplus · Accepted Answer

The accessibility of information directly relates to the availability heuristic, which is the tendency to rely on readily available information or examples when making a judgment or decision. Therefore, the best choice is D - Availability.

In Gathering Audit Evidence, the Accessibility of Information May Be