Auditing Studies, 1917

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. In the preparation of students for entrance into the profes sion of accountancy the teacher has to meet the criticism that such students are (deg)only theoretically trained. Theory is the logical foundation for practice; however, theory alone does not make for success any more than does practice without theory. The ideal instruction seems to combine theory with practice.