Identify key cognitive processes—such as metacognition, reactivity, and situational awareness—that influence audit judgment and decision-making under pressure.

Recognize how stress, time constraints, and information overload impair judgment quality and increase the risk of errors and ethical missteps.

Distinguish between human cognition and AI capabilities to evaluate appropriate reliance on technology in audit judgment and decision-making.

Recall practical strategies for improving situational awareness and critical thinking, including perspective-taking and engagement with underlying source data.