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

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Magda Abou-Seada Magdy Abdel-Kader

Behavioural Aspects of Auditors' Evidence Evaluation

A Belief Revision Perspective

Magda Abou-Seada, Magdy Abdel-Kader

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English

Routledge
11 November 2019

Psychology; Management accounting & bookkeeping

Series: Routledge Revivals

This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.

By: Magda Abou-Seada, Magdy Abdel-Kader
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 219mm, Width: 154mm,
Weight: 453g
ISBN: 9781138718524
ISBN 10: 1138718521
Series: Routledge Revivals
Pages: 178
Publication Date: 11 November 2019
Audience: College/higher education , Professional and scholarly , Primary , Undergraduate
Format: Paperback
Publisher's Status: Active

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

'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