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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