Abstract
The authors examine some of the critical assumptions of the Curriculum Audit, formerly called an ''educational performance audit.'' The Audit is based on organizational theory, rather than curriculum theory, as its intellectual base. This means that in questioning the Audit's theoretical framework, one begins by analyzing assumptions regarding effective organizations rather than curriculum subject matter. The standards, therefore, are adapted from generally accepted accounting standards, or GAAP, on which the financial audit is grounded.
