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| Author: | Krishnamoorthy, G. Mock, T. J. Washington, M. T. |
| Title: | A comparative evaluation of belief revision models in auditing |
| Journal: | Auditing: A Journal of Practice and Theory
1999 : FALL, VOL. 18:2, p. 105-127 |
| Index terms: | Auditing Risk Models USA |
| Freeterms: | Audit evidence |
| Language: | eng |
| Abstract: | In this paper, it is shown how a typical audit risk assessment and belief revision task can be modeled using 4 theoretical models of belief revision. The descriptive properties of these models are evaluated based on the actual judgments of experienced auditors. The results reveal that the 4 models differ in the way they interpret the evidence relating to internal control system reliability and the manner in which such evidence is aggregated with price test evidence. However, all models predict correctly the direction of auditor belief revision. |
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