Two New IAESB Accounting Education Insights Published on Professional Skepticism

Aug 21, 2018 | New York, New York | English

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.


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.