The Development and
Reality of Auditing

Gail M. Harley and John Kieffer


The pioneering spirit of the United States was fertile ground for the development of new religious movements that promised health, healing and serene lifestyles, abundance, positive thought, and moments of bliss, as well as economic prosperity. Pluralism of religious thought became a keynote of American religious culture. Various forms of novel religions grew out of the American soil.1 In the 1880s Christian Science developed with the passion of Mary Baker Eddy to pursue her religious viewpoints that wedded monism and healing to her carefully penned version of the Bible—Science and Health with Key to the Scriptures. One component of Christian Science is the healing aspect developed by Eddy, who asserted disease could be cured through spiritual and divine power without medical intervention, and in church doctrine medicines and doctors were seen as barriers to optimum health and spirituality; in fact, they represented an illusory dimension of ultimate reality.2

New Thought, organized in Chicago, under the tutelage and directorship of Emma Curtis Hopkins also during the 1880s, ushered in the advent of spiritual healing that she posited as the second coming of Christ (Hopkins 1923/1983). Humans, for Hopkins, were spiritual beings, in essence divine sparks of God who did not realize their own divinity. This lack of knowledge diminished the divine power of humans to know their spiritual inheritance, and subsequently erroneous thinking manifested as illness, poverty, and misery in the mundane world. She prescribed teaching that would transform the individual into a spiritual being with health, positive thoughts, and a serenity of countenance (Hopkins 1923/1983). The novel changes in


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