Australians on world trip meet overseas partners and staff and study TROBAS procedures;

              Australians on world trip
meet overseas partners and staff
and study TROBAS procedures
EARLIER THIS YEAR WE WERE FORTUNATE in being able to embark
on a world trip to study auditing procedures and other operations
in the accounting profession in the major overseas countries of the
United States of America, Canada and the United Kingdom.
In this venture, the first of its kind for both of us, we were ex­tremely
fortunate in having as our hosts the partners of our associate
firms in these countries, Touche, Ross, Bailey & Smart.
We found many differences in the way people go about the task
of earning a living in the accounting profession as one would expect,
but TROBAS offices in all countries were alike in their friendliness
and helpfulness, which exceeded all our expectations.
Possibly the most important benefit we obtained from our visits
was to be found on the human level, so that long before we returned
home we were more conscious than ever that we belonged to a much
larger and stronger team than we had visualised and one that across
the world was made up of able and friendly men. As we moved
around we were also greatly impressed with the fantastic speed of
2 THE QUARTERLY