Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by Edward N. Coffman; Richard P. Brief, ed. Dicksees Contribution to Accounting Theory Reviewed by Walker Fesmire; Leslie G. Campbell, International Auditing: A Comparative Survey of Professional Requirements in Australia, Canada, France, West Germany, Japan, the Netherlands, the UK and the USA. Reviewed by O. Ronald Gray; Sir Hugh Cooke. A Summary of the Principal Legal Decisions Affecting Auditors Reviewed by Raymond T. Holmes, Jr.; Hawawini, G. A. and Ashok, V., eds. The History of Interest Approxim...