Abstract Reviews the book "Accounting Education: An Innovative Approach," by Sunion Theodore Hong.

Auditing, Sampling plan, Representative sampling, Preventive Sampling

Abstract The article discusses a study on the impact of certified public accountant (CPA) review course on the expectations of candidates about CPA examination. Results indicated that the ingredients for success on the CPA examination are positive attitude and motivation. Findings also indicated that high expectations of performance may aid actual performance through promotion of essential attitude and motivation. Findings also showed a definite relationship between the CPA review course and reported expectations of the participants.

Abstract This article presents information on accounting education in the U.S. Accounting is not a process that is concerned exclusively with passing the Certified Public Accountants (CPA) examination. Yet, many professors understandably take great interest in their students' success with the exam. Avoiding the old argument of accounting education versus CPA examination preparation, the paper reviews "CPA examination preview clinics," programs through which accounting educators can help CPA candidates without "teaching the exam" in their classes. At the same time, participation in CPA preview clinics is another small way of bringing accounting practitioners and educators together. The purpose of the paper is to outline what is being done by the various state societies of CPA to aid candidates in their preparation for the Uniform CPA Examination and, hopefully, to encourage college and university accounting instructors to take part in programs sponsored in their areas. Passing the CPA examination is not an easy task. The need that candidates have for guidance and instruction in preparing for the CPA examination is being met in an organized manner in a few states through the "CPA preview clinic."