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The Philosophy of Auditing by Mautz and Sharaf: A Foundational Analysis
"R.K. Mautz and Hussein A. Sharaf’s The Philosophy of Auditing, published in 1961 by the American Accounting Association, remains the definitive theoretical cornerstone of modern auditing. By shifting the discipline away from a mere checklist-driven mechanical verification of accounts, Mautz and Sharaf established a rigorous conceptual framework grounded in deductive logic, ethical obligations, and scientific postulates that continues to shape independent assurance practices today. Introduction to the Philosophy of Auditing For decades prior to the publication of The Philosophy of Auditing, auditing was widely viewed as a technical extension o..."
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