The monograph was published by the American Accounting Association (AAA) as Monograph No. 6. Many university libraries have:
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R.K. Mautz and Hussein A. Sharaf’s 1961 monograph, The Philosophy of Auditing, established a seminal theoretical framework for auditing based on eight tentative postulates and five core concepts, transitioning the field from procedural techniques to a professional, scientific discipline. By defining essential pillars like evidence, independence, and due audit care, the work directly addressed the need for heightened reliability in financial reporting. For an in-depth look, see the text on Archive.org.
AI responses may include mistakes. For financial advice, consult a professional. Learn more Philosophy of Auditing by Mautz & Sharaf | PDF - Scribd
Robert K. Mautz Hussein A. Sharaf published " The Philosophy of Auditing mautz and sharaf 1961 pdf free better
", a landmark monograph that transformed auditing from a collection of mechanical procedures into a rigorous academic discipline. Often compared to the theoretical frameworks used in financial accounting, this work provided the first cohesive, intellectual foundation for the auditing profession. The Core Postulates of Auditing
Mautz and Sharaf formulated eight "tentative postulates" that serve as the basic assumptions for all auditing theory and practice:
Verifiability: Financial statements and data are capable of being verified through evidence.
No Conflict of Interest: There is no fundamental conflict between the auditor and the management of the entity being audited.
Freedom from Irregularities: Information submitted for audit is assumed free from collusive or unusual irregularities unless evidence suggests otherwise.
Internal Control Effectiveness: A satisfactory system of internal control significantly reduces the probability of errors or fraud.
Consistent Accounting Principles: Consistent application of GAAP results in a fair presentation of financial results.
Past as a Predictor: In the absence of contrary evidence, what held true for the enterprise in the past will continue to hold true in the future.
Exclusive Capacity: When expressing an opinion, the auditor must act strictly in the capacity of an independent auditor.
Professional Obligations: The status of an independent auditor carries inherent professional responsibilities and obligations. Major Theoretical Contributions
Beyond the postulates, Mautz and Sharaf introduced several key concepts that remain central to modern auditing:
The "Why" vs. the "How": They argued that auditors must not only know audit procedures (the "how") but also the underlying reasons for selecting them (the "why").
Audit Evidence & Judgment: The authors identified nine types of audit evidence and ten collection techniques, emphasizing the use of logic and the "scientific method" to evaluate risk and evidence.
Independence & Ethics: 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 The monograph was published by the American Accounting
While original physical copies are primarily found in university libraries, the full monograph is available for digital loan or viewing on several academic and archive platforms:
the postulate systems of auditing in the evolution of the - Dialnet
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The 1961 monograph The Philosophy of Auditing R.K. Mautz Hussein A. Sharaf
is widely considered the foundational text that transformed auditing from a collection of mechanical procedures into a rigorous academic discipline
. By applying scientific logic and philosophical inquiry, the authors established a theoretical framework that remains the "gold standard" for understanding the auditor's role today. ResearchGate
You can access or preview the text through academic repositories like the Internet Archive Course Hero Key Theoretical Contributions Auditing vs. Accounting
: The authors argue that while auditing uses accounting data, it is not a sub-field of accounting. Accounting is constructive (summarizing data), whereas auditing is analytical, critical, and investigative. The Postulate System
: Mautz and Sharaf introduced eight fundamental "postulates"—basic assumptions that must be true for auditing to be possible. These include: Evidence Availability
: Financial statements and data are verifiable through evidence. Conflict of Interest
: 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
(how the public perceives the auditor). They even questioned whether providing management consulting services was truly compatible with the audit role. Scientific Method Better than a random PDF: Library scans are
: 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
The concepts pioneered in 1961 directly influenced the creation of modern standards-setting bodies like the Financial Accounting Standards Board (FASB)
. Their work provided a "defensive framework" for the profession, allowing it to define its own responsibilities and limits rather than letting them be defined solely by legal or regulatory pressure. Summary of Core Themes Philosophy of Auditing Insights | PDF - Scribd
" The Philosophy of Auditing " (1961), authored by R.K. Mautz and Hussein A. Sharaf, is a landmark text that transformed auditing from a series of mechanical procedures into a rigorous academic and professional discipline. Before this work, auditing was largely seen as a practical task without a cohesive underlying theory. How to Access the Text
While it is a historical academic work, you can find it through several legitimate online platforms:
Internet Archive: Offers a free version for digital borrowing and streaming.
Scribd: Often hosts summaries, insights, and full PDF versions uploaded by users.
Course Hero: Contains academic uploads of the full PDF for student use.
AAA Bookstore: The official publisher (American Accounting Association) still maintains it in their catalog for formal purchase. Key Concepts & Postulates
Mautz and Sharaf, "The Philosophy of Auditing" (Book Review)
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