Abstract Reviews the book "Auditing: A Conceptual Approach," by W. Thomas Porter and John C. Burton.

Reviews the book "Accounting for Nonprofit Organizations: An Exploratory Study," by Emerson Henke.

Abstract This article focuses on the author's personal experience about a sabbatical fellowship program. The author who is assistant professor at the Duke University, says, that the termination of a one-year fellowship program in public accounting with the firm Price Waterhouse & Co., has proven most interesting and valuable. Returning to the classroom after a year of study and work with an accounting firm has emphasized the benefits of such a program to the teacher and his students. Since the fellowship was arranged for my sabbatical leave, a period of one year, it necessarily took on many of the attributes of regular employment, my assignments including regular staff work on various audits performed by the firm. Thus, instead of being merely an observer on these audits, my position was more nearly that of a member of the staff. As shall be explained subsequently, there were certain features of this fellowship which distinguish it from regular employment and thus made it possible to gain a maximum benefit from a relatively short period of experience.

Abstract This article outlines generally the author's ideas as to what the student of accounting should become familiar with during his years in college. In the majority of schools that provide for an accounting major, the accounting student spends approximately one-fourth of his time on accounting courses, and another one-fourth on other courses in business administration. Several of the fields of study, which the student is currently required to take in most universities, have been omitted from this proposed program for the accounting student. This, however, is necessary if the accountant is to be trained to fulfill his duty to his client and to society. It is admitted that, in view of the limited number of courses that can be taken in a four-year curriculum, the student must choose between courses necessary to his professional training and other courses, which might be highly desirable. In such a choice, the decision must go to the program necessary to maintain and improve the standard of the accounting profession.

Abstract Reviews the book "Internal Control, Internal Auditing, and Operations Auditing for Hospitals."