ABSTRACT
This chapter presents a review of the auditing literature concerning auditors’ use of confirmatory processes during evidence search and evaluation. Motivated in part by research findings in psychology, the auditing literature has recently begun to focus on auditors’ use of confirmatory processes in evidence search and evaluation. Hogarth suggests that the process of decision-making can be divided into three stages; evidence search, evidence processing, and output. Research in auditing decision-making has emphasised the importance of hypotheses formulation because of its effect on information search and evaluation. The role of professional experience in auditing decisions is significant for a number of reasons. Hypotheses formulation is the most important factor and is considered the basis for auditors’ use of confirmatory. One important issue that directed the interviews was whether auditors formulate hypotheses before their search for evidence. The effect of motivational factors, cognitive factors, and professional skepticism on auditors’ search for evidence has not received much attention from the auditing researchers.
