1. Auditing standards require that a brainstorming session should be held at the beginning of each audit to help identify steps to assess the possibility that material misstatements/fraud in the financial statements exist. Discuss how brainstorming sessions might enhance audit judgments, professional skepticism, and decision making. Consider the groupthink dimension in your discussion.

2. Discuss the link between skeptical judgment and skeptical action and Rests Four-Component Model of Ethical Decision Making.