Mautz and Sharaf Set Out a Series of Postulates and Assumptions

Essay

Mautz and Sharaf set out a series of postulates and assumptions on which their theory of auditing was based. Set out in not more than 500words the basis of their approach and the problems which subsequent commentators have indicated with their approach. Note it is not necessary for you to set out the postulates in detail merely use them to indicate points in your answer where necessary.