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Do you think auditors performing a forensic audit are biased towards finding something? How would...

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Accounting

Do you think auditors performing a forensic audit are biased towards finding something? How would you recommend auditors recognize and correct for confirmation biases, familiarity biases, or any other biases you can think of?

There were several examples given of accountants who fell prey to one cognitive bias or another which resulted in bad judgments. Do you think a forensic accountant could also be manipulated using a cognitive bias? If so, which ones should you be on the lookout for and how can you ensure that they could not be used against you?

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