An assistant accepts the output of a spreadsheet-based forecasting tool without question, even though some results look unusual, because 'the system is always right'. Which bias does this demonstrate?

Correct answer: A) Automation bias

Explanation

Automation bias is the tendency to favour output generated from automated systems, even when human reasoning or contradictory information suggests it may be unreliable. Accountants should understand the limits of the tools they use and challenge unexpected results.