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June 15, 2026Auditing A Journal of Practice & Theory0 citations

Defending the Theoretical Foundation of Auditing Practice

A Defense of Extant Auditing Theory.

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Authors

JRJack C. Robertson

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Overview

Defends the existing auditing theory structure, suggesting its adequacy and potential for further research implications.

Key Points

  • The paper aims to provide a defense for the auditing theory structure established by Mautz and Sharaf in 1961.
  • Analyzes Mautz and Sharaf's theory structure based on fundamental purposes of theory.
  • Demonstrates that researchable propositions can be derived from the theory.
  • Mautz and Sharaf’s theory is deemed a better foundation than current partial alternatives.
  • The theory offers sufficient guidance for both research and practical applications in auditing.

Cite This Study

Jack C. Robertson (1984) studied this question.

synapsesocial.com/papers/6a2f982ba1cfeec49082925fhttps://doi.org/10.2308/ajpt-4685209
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1IS THERE A THEORY BASIS FOR AUDIT PROCEDURE?1939
  2. 2The Philosophy of Auditing (Book).1962
  3. 3Fundamentals of Auditing (Book).1955
  4. 4A General Theory of Evidence as the Conceptual Foundation in Auditing Theory.1975 · 1 citations
  5. 5Some Propositions About Auditing.1970