practitioners forum.

Letters to the editor are presented regarding various issues in the accounting profession in the United States. These include: a narrative by Richard Vangermeersch, assistant professor at the University of Rhode Island, on how he explained the nature of the accounting profession to a seven-year-old child; a method developed by J. R. Randall for his firm to simplify the auditing process and minimize staff time; the reply of John B. Sperry to a letter in response to his article "A New Dimension in Introductory Accounting," in the March 1972 issue of the "Virginia Accountant"; and Betty T. McGill's response to John Burton, Chief Accountant for the Securities and Exchange Commission on the issue of unaudited financial statements.