THE POSTULATE SYSTEMS OF AUDITING IN THE EVOLUTION OF THE AMERICAN THOUGHT: A HISTORICAL INTERPRETATIVE APPROACH
DOI:
https://doi.org/10.18028/rgfc.v5i4.1163Resumo
From all the authors who most distinguished themselves in the development of the task of providing auditing with an adequate theoretical framework, Mautz and Sharaf (1961) and Tom Lee (1993) are considered to be the most important. The purpose of this study is to examine, the evolution of the American thought. To do so, we have used an appropriate methodology, based on a normative, interpretive and empirical basis, where we include the formulation of hypotheses which, duly contrasted, allow us to conclude that the postulate systems proposed follow a logic evolution and have a strong theoretical consistence and reflect the practices existing in the USA.
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Arquivos adicionais
- OS SISTEMAS POSTULACIONAIS DA AUDITORIA NA EVOLUÇÃO DO PENSAMENTO AMERICANO: UMA ABORDAGEM HISTÓRICO-INTERPRETATIVA
- OS SISTEMAS POSTULACIONAIS DA AUDITORIA NA EVOLUÇÃO DO PENSAMENTO AMERICANO: UMA ABORDAGEM HISTÓRICO-INTERPRETATIVA
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- OS SISTEMAS POSTULACIONAIS DA AUDITORIA NA EVOLUÇÃO DO PENSAMENTO AMERICANO: UMA ABORDAGEM HISTÓRICO-INTERPRETATIVA
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