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    Exam 19: The Audit of Accounting Estimates: Basic Material Relating to Accounting Estimates
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    The Tendency for Auditors to Blindly Follow the Prior Year's
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The Tendency for Auditors to Blindly Follow the Prior Year's

Question 8

Question 8

Multiple Choice

The tendency for auditors to blindly follow the prior year's audit file when conducting the current year's audit is an example of which type of judgment bias?


A) Representative heuristic.
B) Availability.
C) Confirmation.
D) Anchoring.

Correct Answer:

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