Title Portuguese:
Os Sistemas Postulacionais da Auditoria na Evolução do Pensamento Americano: uma Abordagem Histórico-interpretativa
Title Spanish:
Los Sistemas de Postulados de la Auditoría en la Evolución del Pensamiento en Estados Unidos: Un Enfoque Histórico-interpretativo
Abstract:
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
Abstract Portuguese:
Dos autores que mais se distinguiram no desenvolvimento da tarefa de dotar a auditoria de uma estrutura teórica adequada Mautz e Sharaf (1961) e Tom Lee (1993) são considerados os mais importantes. Examinar a evolução do pensamento americano é o propósito deste trabalho. Para a sua concretização recorremos a uma metodologia apropriada, baseada numa base normativa, interpretativa e empírica, na qual incluímos a formulação de hipóteses que, devidamente contrastadas, nos permitem concluir que os sistemas postulacionais propostos têm uma linha de evolução lógica, são dotados de uma forte consistência teórica e refletem as práticas existentes nos EUA.
Abstract Spanish:
Entre los autores que más se han evidenciado en la tarea de dotar la auditoría con un marco teórico adecuado, Mautz y Sharaf (1961) y Tom Lee (1993) están considerados como los más importantes. Examinar la evolución del pensamiento estadounidense es el objetivo de este estudio. Para concretarlo nos hemos socorrido de una metodología adecuada, partiendo de una base normativa, interpretativa y empírica, incluido el establecimiento de hipótesis que, debidamente contrastadas, nos permiten concluir que los sistemas de postulados propuestos presentan un hilo evolutivo lógico, están dotados de gran consistencia teórica y espejan las prácticas teorizadas existentes en los EUA.
ABNT Citation:
ALMEIDA, B.The Postulate Systems of Auditing in the Evolution of the American Thought: A Historical Interpretative Approach. Revista de Gestão, Finanças e Contabilidade, v. 5, n. 4, p. 149-170, 2015.
APA Citation:
Almeida, B.(2015). The Postulate Systems of Auditing in the Evolution of the American Thought: A Historical Interpretative Approach. Revista de Gestão, Finanças e Contabilidade, 5(4), 149-170.
DOI:
http://dx.doi.org/10.18028/2238-5320/rgfc.v5n4p149-170
Permalink:
https://www.spell.org.br/documentos/ver/38939/the-postulate-systems-of-auditing-in-the-evolution-of-the-american-thought--a-historical-interpretative-approach/i/en
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