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Behavioural Aspects of Auditors' Evidence Evaluation: a - NEW Magda Abou-Sead 2

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Características del artículo

Estado
Nuevo: Libro nuevo, sin usar y sin leer, que está en perfecto estado; incluye todas las páginas sin ...
Weight
526
Subjects
N/A
Pages
178 Pages
Size
H:, W:
Topic
Unknown
Book Title
Behavioural Aspects of Auditors' Evidence Evaluation: A Belief R
ISBN
9781138718524

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Product Information

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.

Product Identifiers

Publisher
Taylor & Francis LTD
ISBN-13
9781138718524
eBay Product ID (ePID)
2317554942

Product Key Features

Subject
Accounting, Psychology
Publication Year
2019
Number of Pages
178 Pages
Publication Name
Behavioural Aspects of Auditors' Evidence Evaluation: a Belief Revision Perspective
Language
English
Type
Textbook
Author
Magda Abou-Seada, Magdy Abdel-Kader
Format
Paperback

Dimensions

Item Weight
454 g

Additional Product Features

Country/Region of Manufacture
United Kingdom
Title_Author
Magdy Abdel-Kader, Magda Abou-Seada

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CRN: 06386895
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