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.
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