Auditable Physical Theories: STT-CR and the Engineering of Empirical Accountability

This paper argues that predictive success alone is not a sufficient condition for the empirical accountability of a physical theory. It introduces STT-CR (Sequential Time Theory – Critical Review) as a formal framework for auditing theories in terms of theoretical variables, measurement protocols, calibration mappings, and explicitly represented defects. Within STT-CR, theories are represented canonically as ⟨Θsys, P, C, D⟩. A defect is defined not merely as a residual mismatch, but as a non-closed observational loop under explicit protocol and calibration constraints. The framework then requires minimal completion: any admissible extension must generate either measurable differential effects or falsifiable upper bounds. STT-CR thereby offers a procedural reconstruction of theory assessment at the intersection of philosophy of physics and general philosophy of science. It shifts attention from speculative extension toward structural closure, auditability, and experimentally constrained completion.