21 August 2018

IFAC: Two new IAESB accounting education insights published on professional scepticism

The IAESB has published two new Accounting Education Insights articles on professional scepticism that address underlying challenges to professional scepticism and becoming better sceptics.

The Accounting Education Insights series are subject-specific information used by the IAESB to help support its strategy and work plan. 

• “Unconscious Bias and Professional Scepticism” examines the underlying theory of how unconscious bias arises; the relevance of implicit or unconscious bias on professional scepticism; the various components of, and mitigations for, professional scepticism; and practical tips on reducing professional accountants’ unconscious bias.
• “How Can We Become Better Sceptics?” examines what it takes to become a “good” sceptic and how the accountancy profession can develop or enhance the areas that underpin scepticism.

Full press release

Unconscious Bias and Professional Scepticism

How Can We Become Better Sceptics?

© IFAC