HIDDEN STANDARD

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Definitions

1. a hidden standard is a problem a person thinks must be resolved before auditing can be seen to have worked. It's a standard by which to judge Scn or auditing or the auditor. This hidden standard is always an old problem of long duration. It is a postulate-counter-postulate situation. The source of the counter-postulate was suppressive to the pc. (HCOB 8 Nov 65)

2. is not just a physical or mental difficulty but one by which the pc measures his case gains. A case measurement thing used secretly by the pc. (BTB 18 Sept 72)