There are four Perspectives on a philosophy:
Comprehension implies the understanding of the whole rather than individual parts alone
Perspective, as a component of the philosophical approach, calls for the breadth of outlook necessary to grasp the true and full significance of things
Insight emphasizes the depth of the proposed inquiry. The philosopher seeks to uncover the basic assumptions which underlie our views of life and the world. (….)Until this is done, the trivial may pass for significant and judgment will be susceptible to influences which are no more than superficially important.
Vision (…) means that the philosopher has a view that lifts him from purely immediate and common concerns to the wider possibilities of the world ideally and imaginatively conceived.
-“Audit judgment rests upon the quality of belief acquired through the collection or creation of evidence. This warrants the study of the theories of knowledge and proof as developed in philosophy. When the facts asserted in financial statements are argumentative, belief is justified only so far as one can reason from established evidence”. (ibid, p. 14)
“In a very real sense, the auditing function is accomplished under an “honor system” that brings ethical conduct to the fore” (loc.cit.)
(…) Thus, in auditing we have two kinds of problems requiring two different methods of study: problems of fact and problems of value” (loc.cit.)
-“Philosophy thus makes for uniformity of professional performance, which is essential to coherent professional organization and the effective conduct of the profession. A philosophy not only provides professional men with information needed for action; it stimulates them to satisfactory professional performance, inspires them, and defines the goals for which they strive. A philosophy is therefore an important means of professional integration. It is, so to speak, the peculiarly connective tissue of a profession.” (loc.cit.).
Auditing as a discipline
“It is quite incorrect to consider auditing to be a subdivision of accounting”
The task of accounting is to reduce a tremendous mass of detailed information to manageable and understandable proportions.
Auditing does none of these things. It´s task is to review the measurements and communications of accounting for propriety. Auditing is analytical, not constructive; it is critical, investigative concerned with the basis for accounting measurements and assertions.
- Auditing has its primary roots in logic, on which it draws heavily, but it reaches into other fields as well. Such as mathematics, the behaviour sciences, communications, and ethics for portions of its theory.
-“Historical research and auditing have much in common.”
(…) “Not until isolated data have been provided and interpreted may the historian draw safe conclusions.” (ibid, p 128)
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