DEFECTS IN ACCOUNTANCY TUITION.

Horowhenua Chronicle, 4 March 1937, Page 2

DEFECTS IN ACCOUNTANCY TUITION.

EXAMINER’S COMMENT,

(By Telegraph —Press Association.) WELLINGTON, Last Night.

‘‘ My examination of the scripts submitted by candidates revealed certain tendencies which I consider serious, and to which I think attention should be drawn, ’’, reported Mr A. M. Seaman (examiner in auditing paper A at the council of the New Zealand Society of Accountants.

‘ • The paper was carefully set to bring out the candidates ’ knowledge of commercial procedure and of fundamental auditing practice, as well as of the theory of the subject. The answers showed that many candidates, representing a substantial proportion of the total, are lacking in commercial background, and gravely deficient in their knowledge of the practical aspects of auditing. ‘ ‘ Another serious matter is the wrong angle of approach apparent in many answers. To many candidates, and 1 think to the majority, the dominant idea seemed to be the protection of the auditor himself. When asked what precautions should be taken, or what means of verification adopted, the answers very often began, ‘to protect himself the auditor should. . . . ’ Clearly, these students have not been taught that the first consideration is to carry out one’s work wih competence and diligence, and that if this is done the question of liability hardly arises.. ‘ ‘ Inefficient Instruction. ’ ’

“Another point that gave me serious concern is that there is obviously a good deal of inefficient instruction being given to students. In many instances completely wrong answers (actually incorrect and not merely irrelevant) were set out with an appearance of fluency indicating.that a wrong instruction had been well learnt. It cannot be purely fortuitous that a peculiar error of miswording, as in a certificate, should appear repeatedly in the answers of candidates from one particular locality, and not in those from other centres.

“Many candidates handicapped themselves greatly by answering at length questions that expressly asked for briei answers, and by writing at great len;*..! on points foreign to the question. far too much attention is paid to the names of leading cases, and not enough to facts or to real meanings of the decisions. 1 ■' The general standard of attainment proved low, and to me it does not seem satisfactory that fewer than 14 per cent, of the candidates secured a marking of 55 per cent, or over in a paper that was definitely not too long.” Mr Seaman mentioned that the evidence of defective tuition was not restricted to candidates from some countfv localities.

Mr R. Davis (Palmerston North) said that satisfactory results had been obtained by the Palmerston North Technical School, but he urged that the society should resume its policy of granting subsidies to ensure efficient tuition in the provincial centres. The general opinion of the - council was that the society had given sufficient help in establishing the classes, and the onus was now on the Education Department to raise, the fees of students, so that better salaries could be available for well-qualified instructors.