ACCA：消除认知偏见？提高审计师的独立性和职业怀疑（英文版）

Banishingbias?Audit,objectivityandthevalueofprofessionalscepticismThisreportexplorestheimportanceofcognitivebiases–forexample,hindsightandgroupthink–totheauditprocess.Itexplainshowcognitivebiasesarecentraltoimprovingtheexerciseofprofessionalscepticismandtounderstandingthefundamentalethicalprincipleofobjectivity.?TheAssociationofCharteredCertifiedAccountantsMarch2017AboutACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Itoffersbusinessrelevant,first-choicequalificationstopeopleofapplication,abilityandambitionaroundtheworldwhoseekarewardingcareerinaccountancy,financeandmanagement.ACCAsupportsits188,000membersand480,000studentsin178countries,helpingthemtodevelopsuccessfulcareersinaccountingandbusiness,withtheskillsrequiredbyemployers.ACCAworksthroughanetworkof100officesand