When auditors make a global evaluation judgment, they might unconsciously use the availability heuristic, which means that

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When auditors make a global evaluation judgment, they might unconsciously use the availability heuristic, which means that they will:

a. Adjust their initial estimate of the likelihood of an event occurring based on the amount of new information that is presented to them

b. Assess the probability of one thing occurring based on its similarity to another event that has occurred

c. Anchor their initial estimate of an event occurring based on the availability of prior information about the event

d. Assess the probability of an event occurring based on their ability to remember instances of the event occurring

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