Auditors are susceptible to judgmental biases because of the use of shortcuts or heuristics in the reasoning process.

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Auditors, like all humans, are capable of using heuristics in their reasoning process. These mental shortcuts may lead to judgmental biases, where the auditor makes decisions or comes to conclusions that are not entirely objective or rational. Common heuristics used by auditors include anchoring, confirmation bias, and availability bias. Understanding and minimizing these biases is a critical part of the audit process.

Auditors Are Susceptible to Judgmental Biases Because of the Use