ABSTRACT
Auditing studies in the area of belief revision addressed issues that either related to the belief-adjustment model or to the factors affecting auditors' formation of the initial beliefs and their attitudes toward pieces of evidence. This chapter is concerned with studies that focused on the belief-adjustment model, and its earlier version, the contrast/surprise model. The discussion of the results of these studies will help in providing a better understanding of belief revision as the model itself is a good representation of such behaviour.
