Name: Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective (en Inglés)
Price: 509308.00 COP
Availability: InStock
Author: Abou-Seada, Magda ; Abdel-Kader, Magdy
ISBN: 9781138718531

portada Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective (en Inglés)

Formato

Libro Físico

Autor

Magda Abou-Seada

Magdy Abdel-Kader

Editorial

Routledge

Idioma

Inglés

N° páginas

178

Encuadernación

Tapa Dura

Peso

0.33 kg.

ISBN13

9781138718531

Categorías

Contabilidad de gestión

Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective (en Inglés)

Magda Abou-Seada (Autor) · Magdy Abdel-Kader (Autor) · Routledge · Tapa Dura

Libro Físico

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Reseña del libro "Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective (en Inglés)"

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.