This chapter analyses the interviews with respect to the factors affecting auditors' evaluation of evidence. The analysis of the factors was classified into eight sections: belief formation, expertise, confirmation bias, professional scepticism and conservatism, diagnostic content of evidence, evidence order, evaluation mode, and time and cost. The analysis of the formation of the initial belief would focus on three factors: concept of the initial belief, source of belief, and belief frame. Confirmation bias happens when auditors are committed to their beliefs to the extent that they will try to seek only confirming evidence or assign more weight to confirming evidence. Evidence is evaluated either in a step-by-step mode or an end-of-sequence one. The interviewees were asked about their opinions regarding the effect of time and cost on their search for evidence. The interviewees indicated that time and cost should not affect evidence search.