文章基本信息

标题：THE POSTULATE SYSTEMS OF AUDITING IN THE EVOLUTION OF THE AMERICAN THOUGHT: A HISTORICAL INTERPRETATIVE APPROACH
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作者：Bruno Almeida
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2015
卷号：5
期号：4
页码：149-170
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出版社：University of State of Bahia
摘要：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.