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Aug 21, 2018
New York, New York
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Two New IAESB Accounting Education Insights Published on Professional Skepticism
The International Accounting Education Standards Board (IAESB) has published two new Accounting Education Insights articles on professional skepticism that address underlying challenges to professional skepticism and becoming better skeptics.
- “Unconscious Bias and Professional Skepticism” examines the underlying theory of how unconscious bias arises; the relevance of implicit or unconscious bias on professional skepticism; the various components of, and mitigations for, professional skepticism; and practical tips on reducing professional accountants’ unconscious bias.
- “How Can We Become Better Skeptics?” examines what it takes to become a “good” skeptic and how the accountancy profession can develop or enhance the areas that underpin skepticism.
The Accounting Education Insights series are subject-specific information used by the IAESB to help support its strategy and work plan. Additional Insight articles are available online on the Accounting Education Resources web page.