Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective

ISBN-13: 9781138718531 / Angielski / Twarda / 2017 / 178 str.

Magda Abou-Seada; Magdy Abdel-Kader

Opis

This title was first published in 2003. Employing two research methodologies (a survey research and an experimental study) this book asks how auditors understand their own behaviour when evaluating evidence and compares the efficiency and effectiveness of the two alternative approaches (’belief revision’ and ’open mind’) in the audit process. The book concludes that the belief revision approach (though less favoured by UK auditors as an accurate account of their behaviour) would improve the efficiency of the audit process without affecting its effectiveness or outcomes.

Recenzje

'The gathering and evaluation of evidence lies at the heart of the audit process so this book will be of practical relevance to both the auditing and academic community. It provides a comprehensive overview of research into auditors' decision making and its implications for practitioners. The key contribution of this study arises from its UK context, most previous research having been carried out within the USA, and from its use of interviews to provide a rich inside view of issues involved in the decision-making process.' Dr Ursula Lucas, University of the West of England, UK

Spis treści

Contents: Introduction and overview; The belief-adjustment as a model of the belief revision approach; Factors affecting auditors' belief revisions; Empirical research design; Results of interviews: auditors' approaches in evaluating evidence; Results of interviews: factors affecting auditors' evaluation of evidence; Results of experiment; Discussion and conclusions; Bibliography; Appendices; Index.