Mautz and Sharaf, "The Philosophy of Auditing" (Book Review)
: They proposed that auditing should follow a rational, scientific process: formulating a problem, observing, collecting evidence, and reaching a conclusion. The CPA Journal Significance in Modern Auditing mautz and sharaf 1961 pdf free better
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: There is no necessary conflict of interest between the auditor and management. Independence : The auditor acts exclusively in an independent capacity. Auditor Independence : They were among the first to distinguish between independence in fact (a mental state of objectivity) and independence in appearance Independence : The auditor acts exclusively in an
Mautz and Sharaf argue that auditing is not merely a subset of accounting but a distinct intellectual discipline rooted in logic and scientific method . They propose that auditing must be built on a coherent set of postulates and concepts to solve professional problems and maintain social legitimacy. 2. Core Arguments