Blink Auditing

I have been reading several books lately that cause me to reflect on auditing skills and why I find auditing so intriguing. (Yes, intriguing!) I have already posted about Freakonomics. Another book that I've recently read and in the same vein is Outliers. That author has a similar perspective as Freakonomics except its focus is on successful people. The premise is that it was no accident or fluke that certain people become successful and that it can be explained by the underlying circumstances.

Another book that I just finished, blink, by the same author of Outliers, Malcolm Gladwell, can also be related to the auditing experience. In the final chapter of this book, Mr. Gladwell realizes that the overarching subject of the book is judgement. The first chapters deal with snap judgements or a conclusion that comes in the blink of the eye. This discussion helped me understand why sometimes judgements in audits seem to be intuitive rather than straight-line rational thought. He then explores when snap judgements can lead you astray. And finally there is a discussion of when snap judgements should be relied on and when not. The case studies and illustrations are very thought provoking.