Eliminating biases that jeopardize audit quality

[...]not only are these auditors less likely to identify client lies when evaluating client explanations, when subsequently prompted to recall the related information, they will recall the embedded client lies instead of their own previously constructed accurate facts. According to Professional Standards (AU-C §315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, ¶.12), before talking to the client, the auditor should obtain an understanding (i.e., mental model) of the macroeconomic and industry forces that combine to affect the input variables in the gross profit percentage. [...]how much accuracy should be incorporated into the mental model? [...]is the model missing any important facts?