Before 1961, auditing was often viewed merely as a practical subdivision of accounting. Mautz and Sharaf challenged this by arguing that while auditing reviews accounting, it is actually rooted in . They believed that for the profession to survive internal and external criticism, it needed a solid foundation of postulates and integrated theories. 8 Tentative Postulates of Auditing
(1961), is a cornerstone of modern auditing theory. While the full 299-page book is copyrighted, you can find official copies and high-quality summaries through academic and public archives. Accessing the Full Text mautz and sharaf 1961 pdf free better
WorldCat is a global catalog of library holdings. Search for "The Philosophy of Auditing Mautz 1961." You will find that many university libraries and even some large public libraries have physical copies. Before 1961, auditing was often viewed merely as
archive.org sometimes contains digitized copies of out-of-print academic monographs. Search for “Philosophy of Auditing Mautz Sharaf.” Because copyright status is complex (1961 – at least 63 years ago) and the AAA has not renewed aggressively, you may find a legal scan. Better still: Internet Archive allows full-text search inside PDFs. 8 Tentative Postulates of Auditing (1961), is a