Abstract Reviews the book "Evaluating Governmental Performance: Changes and Challenges for GAO."

Abstract This article presents a proposed auditing exercise which can be used in discussing a taxonomy of evidence and evidence-gathering techniques. This exercise involves the use of a view-graph slide showing a scene that contains qualitative as well as quantitative characteristics. The particular slide that the author uses shows a profile of people riding on a bus or street car. The scene is fairly typical in that some people are standing while others are sitting, and the vehicle is carrying men, women and children of different races, some of whom appear to be engaged in conversation. This exercise is built on the maxim that a picture is worth a thousand words. The auditing instructor can develop any number of taxonomies to discuss evidence and its reliability. However, many students will probably not get the message. The exercise is a symbolic rather than logical means of communicating the message. It does not have to replace the professor's scholarly and logical explanation, but it can reinforce it. Three specific and relevant points can be made to auditing students in the discussion following their participation in the exercise. First, the evidence-gathering technique of observation can be evaluated. A second pedagogical point for which this exercise can be used is to discuss the variations in the reliability of audit evidence, especially testimonial evidence. A final pedagogical benefit of this exercise centers on the communication skill needed by the auditor.

Abstract In the social sciences today Marshall McLuhan's probings have caused much discussion, and certainly accounting educators should not overlook his views on the way media affect the way students think and learn. If his views on contemporary society and media are accurate, the trend today is toward participation. Students conditioned by a television environment must participate in the learning process, or they will become disinterested. Accounting educators should recognize this fact and seek media which arouse participation, not indoctrinate students. The media used in accounting education should be viewed as extensions of the profession and should be chosen not only for their ability to reveal content but for the image they project of the accounting profession-a viable profession with many controversial issues to be solved. A byproduct of the accounting education process may then be the disappearance of the myth that " '⃛ accounting is cut and dried and all its problems have been solved by electronic computers.' " 22 In addition, participatory courses attuned to student's learning needs may aid in attracting talented people into the accounting profession.

Abstract Reviews the book "International Auditing Standards," by Edward Stamp and Maurice Moonitz.