Skip to content

Booksellers & Trade Customers: Sign up for online bulk buying at trade.atlanticbooks.com for wholesale discounts

Booksellers: Create Account on our B2B Portal for wholesale discounts

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

by Magda Abou-Seada , Magdy Abdel-Kader
Save 35% Save 35%
Current price ₹2,822.00
Original price ₹4,341.00
Original price ₹4,341.00
Original price ₹4,341.00
(-35%)
₹2,822.00
Current price ₹2,822.00

Imported Edition - Ships in 12-14 Days

Free Shipping in India on orders above Rs. 500

Request Bulk Quantity Quote
+91
Book cover type: Paperback
  • ISBN13: 9781138718524
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Routledge
  • Publisher Imprint: Routledge
  • Publication Date:
  • Pages: 178
  • Original Price: GBP 33.99
  • Language: English
  • Edition: N/A
  • Item Weight: 327 grams
  • BISAC Subject(s): Auditing

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.

Magda Abou-Seada, Middlesex University. Magdy Abdel-Kader, University of Essex.

Trusted for over 49 years

Family Owned Company

Secure Payment

All Major Credit Cards/Debit Cards/UPI & More Accepted

New & Authentic Products

India's Largest Distributor

Need Support?

Whatsapp Us