Two New IAESB accounting education insights published on professional scepticism

Aug 24, 2018

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

  • 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 Skeptics? examines what it takes to become a "good" sceptic and how the accountancy profession can develop or enhance the areas that underpin scepticism.
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.

Source: IAESB.