A Defense of Extant Auditing Theory.
针对审计研究和实践缺乏理论基础的批评，本文论证了Mautz和Sharaf在1961年提出的理论结构作为指导性理论陈述的基本充分性，并从中推导出可研究的命题。
Abstract Some professors and practitioners have complained that auditing research and practice suffer from lack of a sufficient theoretical foundation. This paper defends the theory structure presented by Mautz and Sharaf in 1961 in terms of its basic sufficiency as a guiding and directing set of theory statements. The structure is analyzed in terms of the fundamental purposes of a theory, and researchable propositions are shown to flow from it. Even though the Mautz and Sharaf theory is not exhaustive, hence not perfect, it appears to offer a far better foundation than the partial alternatives offered by others, and it appears to be a sufficient basis for progress in research and practice.