Behavioural Aspects of Auditors' Evidence Evaluation

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.