List the techniques accountants can use to mitigate cognitive biases

What will be an ideal response?

Answer: Techniques that can help accountants to be more objective and mitigate cognitive biases include:
• being organized and methodical in the decision-making process
• generating alternatives — even when they think they already have the correct answer
• document the rationale used when selecting alternatives
• delay final judgment until all facts and information is gathered and all alternatives have been considered.