1. What types of judgement biases affect the availability heuristic?
2. Describe the term ‘anchoring heuristic’.
3. Discuss the relationship between the concepts of reliability of evidence and audit risk.
4. Talk in detail about the role of evidence in audit decision-making.
5. Discuss the effect of information technology on evidence-gathering in auditing. Under what conditions is electronically stored evidence as reliable as paper-based evidence?
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