ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book aims to investigate whether auditors follow a belief revision approach in their evaluation of evidence. It discusses the belief revision approach and the belief-adjustment model, and its earlier version, the contrast/surprise model. The book presents the research design that depends on two research methods; interviews and experiments. Interviews are employed to explore the extent of practice of the belief revision approach. The book aims to find out the benefits of employing the belief revision approach in auditing. It also aims to draw a conclusion on whether there are any benefits from employing the belief revision approach in audit evidence evaluation. The book discusses the difference between the two words, belief and hypothesis, in the area of belief revision.
