Which is valid for the accountants can apply to internal auditors.
Understanding decision-making weaknesses can help avoid mistakes CPAs.
Many accountants do not receive formal training in psychology or judgment and decision-making, but foundational concepts in these fields have broad implications for everyone (even accountants).
Academic research in both psychology and accounting reveals numerous pitfalls in the human decision-making process that can negatively affect everything from audit quality to the appropriateness of tax positions advocated by accountants for their clients.
By understanding key concepts about judgment processes and weaknesses, we can avoid making predictable mistakes and professional blunders, maintain professional skepticism, and perhaps be more aware of mistakes made by others (see the sidebar, « How to Use Psychology to Your Advantage, » below).
Source : Journal of Accountancy http://flip.it/efU1u
A consulter également :