Behavioural Aspects of Auditors' Evidence Evaluation
Subtitle: A Belief Revision Perspective
Publisher: Ashgate Publishing; Ashgate Pub Ltd
Published: August 2003
Language: eng
Format: Hardcover
Number of pages: 180
ISBN-13: 9780754632214
Subjects: Business/Economics; Business & Economics; Auditing, Analytical review; Business / Economics / Finance; Decision making; Auditing; Management accounting; Auditing - General; Auditors' reports; Behaviorism (Psychology)
First sentence: The main purpose of this study is to investigate whether auditors follow a belief revision approach in their evaluation of evidence, and whether there are any benefits from following such an approach particularly with respect to the efficiency and effectiveness of the audit process.