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Professional scepticism: inside the mind of the auditor - Explore the impact of cognitive biases on the audit!


17 Oct 2017 11:45


Press Club
95 rue Froissart
1000  Brussels


Euro & Finance

Event Location


Event Description





Much has been written about auditors and professional scepticism in recent years: a lot of it negative. ACCA’s latest report called Banishing bias? Audit, objectivity and the value of professional scepticism. looks at professional scepticism from the perspective of cognitive biases. It argues that some of these biases can adversely affect the audit process, and sets out some practical ways for auditors to address them. It also proposes that a wider appreciation of how cognitive biases can impact the views of stakeholders will have benefits for audit quality more generally.

As part of its efforts to enhance audit quality, the IAASB issued a joint publication called 'Toward Enhanced Professional Skepticism', prepared jointly with IESBA and the IAESB, in which they note that the importance of enhanced professional scepticism is underscored by the increasing complexity of business and financial reporting.

Our key note speakers and panellists  will present, discuss and debate these issues in what promises to be a lively and informative event. Come and join the debate!

RSVP by 10 October to



11.45am Registration and sandwich lunch

12.30pm Welcome speech Maggie Mc Ghee, Director Professional Insights , ACCA

12.40pm Key note speech Arnold Schilder, Chairman IAASB

12.50pm Presentation of the ACCA study, Andrew Gambier, Head of Audit and Assurance,  ACCA

13.00pm Panel discussion moderated by Maggie Mc Ghee, Director Professional Insights , ACCA

  • Prof. Dr Kris Hardies, Departement Accountancy en Financiering, University of Antwerp 
  • Kristian Koktvedgaard, IESBA CAG Chair & BusinessEurope
  • Anne-Hélène Monsellato, ecoDa (Chair of its Working Group on Audit Committees) / Chair of Audit Committees in various companies
  • Lieve Cornelis, EY, Partner

14.10h Q&As

14.25 Concluding remarks


European Institute of Peace
Research Consultants
International Association for Democracy (IAD)
Lobbying Officer (voluntary)
European Food Banks Federation
Head of ​Fundraising and Partnerships​​
European Affairs Consulting Group (Eacon)
EU Public Affairs Trainee
International Commission of Jurists - European Institutions
Programme Manager
Terre des Hommes International Federation
Child and Youth Participation Advisor (Environment & Climate)
KIOS Foundation
Team leader
European Parliament, office of MEP Siegfried Mureșan
Accredited Parliamentary Assistant, office of MEP Siegfried Mureșan