The Statement Concerning Mautz and Sharaf's Work on Auditing Theory

question 28

Multiple Choice

The statement concerning Mautz and Sharaf's work on auditing theory in the 1960's that is not correct is:

• A)They attempted to provide a comprehensive theory of auditing
• B)They believed that in essence auditing was a practical exercise
• C)They developed eight postulates as a foundation for the theory of auditing
• D)The concepts they developed are embedded in current auditing standards

---

Definitions:

Psychological Disorders

A range of conditions characterized by abnormal thoughts, feelings, or behaviors that may cause distress or prevent normal functioning.

Psychological Disorder

A condition characterized by abnormal thoughts, feelings, and behaviors that impair daily functioning.

Breakdown

A failure of a system, relationship, or process to function, often resulting in a collapse or cessation of normal operations.

Stressful Conditions

Situations or environments that cause significant mental, emotional, or physical stress to an individual.