| Description |
1 online resource : text file, PDF |
| Contents |
Cover; Half Title; Dedication; Title; Copyright; Contents; List of Tables; List of Figures; Preface; 1 Introduction and Overview; Context for the Study; The Audit Process and Evidence Evaluation; The Belief Revision Process; Evidence Evaluation Approaches in the UK Auditing Standards; Aims of the Study; Research Questions; Structure of the Book; 2 The Belief-Adjustment as a Model of the Belief Revision Approach; Introduction; The Contrast/Surprise Model and its Predictions; The Belief-Adjustment Model and its Predictions; Advantages of the Belief-Adjustment Model |
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The Validity of the Predictions of the Contrast/Surprise and Belief-Adjustment ModelsConclusions; 3 Factors Affecting Auditors' Belief Revisions; Introduction; Belief Formation; Confirmation Bias; Diagnostic Content of Evidence; Expertise; Professional Scepticism; Motivational Factors; Cognitive Factors; Conclusions; 4 Empirical Research Design; Introduction; Aim of Empirical Study and Research Questions; Research Methodology; Conclusions; 5 Results of Interviews: Auditors' Approaches in Evaluating Evidence; Introduction; The Evidence Evaluation Approach Followed by Auditors |
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The Evidence Evaluation Approach in Case of New vs. Continuing ClientsThe Evidence Evaluation Approach in Case of Small vs. Large Clients; Conclusions; 6 Results of Interviews: Factors Affecting Auditors' Evaluation of Evidence; Introduction; Formation of the Initial Belief; Expertise; Confirmation Bias; Professional Scepticism and Conservatism; Diagnostic Content of Evidence; Evidence Order; Evaluation Mode; Time and Cost; Conclusions; 7 Results of Experiment; Introduction; Basis of Comparisons; Demographic Information About Participants; Method of Analysis |
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Differences Between the Open Mind and Belif Revision ApproachesDifferences Between Evidence Evaluation Modes; Comparing Risk Assessment and the Initial Belief; Conclusions; 8 Discussion and Conclusions; Introduction; Findings of the Empirical Study; Implications of the Findings of the Empirical Study; Areas for Future Research; Bibliography; Appendices; Index |
| Summary |
"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."--Provided by publisher |
| Subject |
Auditing, Analytical review.
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Auditors' reports.
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Auditing -- Decision making
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Behaviorism (Psychology)
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Behaviorism
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Auditing, Analytical review
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Auditing -- Decision making
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Auditors' reports
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Behaviorism (Psychology)
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| Form |
Electronic book
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| Author |
Abdel-Kader, Magdy, author
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| ISBN |
9781315194509 |
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1315194503 |
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