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Carries out a study which empirically examines both internal and external auditors in New Zealand to determine the extent to which 21 audit supervisory tools were used in audit practice. In addition to determining how frequently each of the supervisory techniques was used, the study tested two hypotheses. The first hypothesis was that the statistical variance for the number of audit supervisory techniques used on internal audits is greater than that for external audits. The second hypothesis was that the average number of audit supervisory techniques used on external audits is greater than that for internal audits, suggesting that external audits are more closely supervised than are internal audits. Both hypotheses were supported by the study data. In addition, supervisory profiles were constructed for both internal and external audits. The profiles indicated that while external audits appear to use more supervisory techniques during the course of the audit due to greater liability and competitive pressure, internal audits are more likely to require closer supervision of the release of audit reports and audit follow‐up.

Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) in developing auditing standards concerning audit evidence. Significant court and SEC cases relating to audit evidence are described and issues discussed.

A brief description of the parts of a modern book: The usual order, &c., of the various parts of an average modern book may be enumerated as follows:—

Juvenile delinquency research has identified two vital (and related) concepts to this area of study: age of onset and escalation. In this investigation, escalation is examined as a function of early drinking. Added to this are the influences of deviant peers and the social control effects of family and church. My analysis shows that consuming alcohol at a young age is correlated with illegal drug use, committing a greater number of illegal acts, committing more serious offences, and being confronted by police for delinquent behavior. Moreover, I show that peer influence has a greater impact on individual behavior than do other social control mechanisms. In conclusion, I offer a critique of current policies aimed at teenage drinking and argue in favor of preventative, rather than prohibitive strategies.

Develops an original 12‐step management of technology protocol and applies it to 51 applications which range from Du Pont’s failure in Nylon to the Single Online Trade Exchange for Auto Parts procurement by GM, Ford, Daimler‐Chrysler and Renault‐Nissan. Provides many case studies with regards to the adoption of technology and describes seven chief technology officer characteristics. Discusses common errors when companies invest in technology and considers the probabilities of success. Provides 175 questions and answers to reinforce the concepts introduced. States that this substantial journal is aimed primarily at the present and potential chief technology officer to assist their survival and success in national and international markets.

Geigy Co. Ltd. Stand 75. Diversified application of benzotriazole as a corrosion inhibitor specifically for copper and its alloys is the main theme of Geigy's stand.

Paints and the Part they Play in the Fight Against Corrosion. H. Hollis, B.SC., A.R.I.C., and L. J. COLEMAN (Chemical Inspectorate, Ministry of Supply). Dr. W. F. Higgins (Magnesium Elektron Ltd.) stated that the importance of surface preparation could not be too greatly stressed. Continuing, he said that the authors had made what seemed to him to be an extraordinary statement, although up to a point it was really common sense. They had said that a primer was applied to protect the metal surface, and then the top coat or maybe the intermediate coat was applied to protect the primer. He gathered they were not referring to protection merely against physical damage. But why did they do that? It should not be necessary. On the previous day it was stated by Mr. Rogers that it was done because the ratio of binder to solid was small, and therefore there was not good adhesion. Dr. Higgins suggested that, if a primer were applied to the metal surface and it had not good adhesion, one could not make it good by putting another coat of paint on top of it.

The topic of whistleblowing is achieving prominence as a question of social policy. Some influential voices are suggesting that far from whistleblowing — informing on organisations —, being socially undesirable, it may in certain circumstances be an activity deserving high praise. Inevitably it entails huge risks to the activist, and these risks need to be personally and carefully considered. John Banham, Director General of the Confederation of British Industry, wrote in support of the Social Audit report on the subject (Winfield 1990), and a committee established by the Speaker of the House of Commons has suggested the possibility of honouring whistleblowers in the British Honours system for their good corporate citizenship. There have also been landmark reports in America, Australia and Canada (Leahy 1978, Electoral and Administrative Review Commission 1990, Ontario Law Reform Commission 1986).

The institution of food and cookery exhibitions and the dissemination of practical knowledge with respect to cookery by means of lectures and demonstrations are excellent things in their way. But while it is important that better and more scientific attention should be generally given to the preparation of food for the table, it must be admitted to be at least equally important to insure that the food before it comes into the hands of the expert cook shall be free from adulteration, and as far as possible from impurity,—that it should be, in fact, of the quality expected. Protection up to a certain point and in certain directions is afforded to the consumer by penal enactments, and hitherto the general public have been disposed to believe that those enactments are in their nature and in their application such as to guarantee a fairly general supply of articles of tolerable quality. The adulteration laws, however, while absolutely necessary for the purpose of holding many forms of fraud in check, and particularly for keeping them within certain bounds, cannot afford any guarantees of superior, or even of good, quality. Except in rare instances, even those who control the supply of articles of food to large public and private establishments fail to take steps to assure themselves that the nature and quality of the goods supplied to them are what they are represented to be. The sophisticator and adulterator are always with us. The temptations to undersell and to misrepresent seem to be so strong that firms and individuals from whom far better things might reasonably be expected fall away from the right path with deplorable facility, and seek to save themselves, should they by chance be brought to book, by forms of quibbling and wriggling which are in themselves sufficient to show the moral rottenness which can be brought about by an insatiable lust for gain. There is, unfortunately, cheating to be met with at every turn, and it behoves at least those who control the purchase and the cooking of food on the large scale to do what they can to insure the supply to them of articles which have not been tampered with, and which are in all respects of proper quality, both by insisting on being furnished with sufficiently authoritative guarantees by the vendors, and by themselves causing the application of reasonably frequent scientific checks upon the quality of the goods.

When we reach June in normal years we are expectant of some definite particulars of the Annual Meeting of the Library Association. The place of meeting is usually known from the year previously, and an outline of the prospective proceedings has been circulated. This year, we are given to understand, there is to be a meeting, although it will be briefer than usual, no public hospitality will be asked or expected, and it will be held at some place which is not a great town or city, so that we may escape the possibility of such hospitality being offered. In these circumstances there can hardly be any objection to a meeting, and we can see many advantages in it. If a place in Derbyshire, in Wales, or in some other district where there is beautiful scenery, can be selected, we hope that it will be, so that librarians, who many of them greatly need a brief holiday, may be able to include the Annual Meeting in their holiday programme. We shall await more particulars with interest, and we hope that they may not be long delayed.