It takes the average reader 3 hours and 3 minutes to read Behavioural Aspects of Auditors' Evidence Evaluation by Magda Abou-Seada
Assuming a reading speed of 250 words per minute. Learn more
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.
Behavioural Aspects of Auditors' Evidence Evaluation by Magda Abou-Seada is 178 pages long, and a total of 45,924 words.
This makes it 60% the length of the average book. It also has 56% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 4 hours and 10 minutes to read Behavioural Aspects of Auditors' Evidence Evaluation aloud.
Behavioural Aspects of Auditors' Evidence Evaluation is suitable for students ages 10 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
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