: They dedicated significant discussion to the philosophy of auditor independence and ethical conduct, viewing auditing as a separate discipline from accounting, though closely related. Accessing the Text
Mautz and Sharaf’s work moved auditing from a "practical" list of procedures to an academic discipline grounded in logic. Auditing as Logic, Not Just Accounting mautz and sharaf 1961 pdf free better
: It serves as the "theoretical framework" for auditing, similar to how FASB provides a framework for accounting. : They dedicated significant discussion to the philosophy
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 Mautz and Sharaf argue that auditing is not