... by the PCAOB and its staff. Editor's note: Accepted by Jeffrey R. Cohen. March 2012 September 2012 2013 fair values estimates audit judgment audit deficiencies High degrees of uncertainty can surround inputs to estimates for even well understood items. For example...

... of a different cause. The analytical findings have implications for the design and interpretation of experimental auditing research, for educating novice auditors, and for potentially improving audit practice. 2012 causal inference audit judgment audit analytical procedures applied probability...

... making their own judgment; and (3) a group in which participants first make a judgment themselves, and then learn the views of their superiors. audit judgment motivated reasoning cognitive bias malleability Objective, unbiased professional judgment by auditors is a crucial element...