The article focuses on the accounting education in the U.S. According to the author, any discussion of the present or future of accounting education must recognize the position to which the accountant has advanced today, and, more importantly, where he might be expected to be tomorrow. The accountant has surpassed those in all other professional groups in becoming the foremost advisor to business. An accountant is now called upon to counsel on matters and to serve in capacities not generally considered within his normal competence until recent years. The adequately educated accountant of the future must have greater breadth and greater depth of understanding of the many facets of business. Many accounting students seem to have a tendency to hold fixed ideas about how certain things must be done, with seemingly little appreciation of the fact that under appropriate circumstances alternative and equally effective ways may exist to accomplish the same end. They have been too well learned in the sense of being committed to memory without an understanding of their real nature and purpose.

Reviews the book "Montgomery's Auditing," 8th ed., by Norman J. Lenhart and Philip L. Defliese.