Philosophy of Auditing, The
- Philosophy of Auditing, The
- A landmark study of auditing’s theoretical underpinnings. Coauthored by *Robert Khun Mautz and Hussein A. Sharaf, and published by the *American Accounting Association, The Philosophy of Auditing first appeared in 1961. Among the book’s contributions to the development of auditing theory was its elaboration of *postulates of auditing.
Further reading: Mautz and Sharaf (1961)
Auditor's dictionary.
2014.
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postulates of auditing — Theoretical principles and assumptions that purport to define the basis of auditing. *Robert Khun Mautz and Hussein A. Sharaf elaborated eight tentative postulates of auditing in *The Philosophy of Auditing (1961, Chapter 3): 1. *Financial… … Auditor's dictionary
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