1. The Supreme Audit Institutions throughout the world have faced and will continue to face many new challenges in discharging their duties towards the people of their countries. As a result, the SAIs of almost all countries have expanded the scope of audit to cover economy, efficiency and effectiveness aspects. Sharing of information and exchange of experience between the SAIs are important for developing and sharpening techniques of audit to increase their effectiveness. Keeping these factors in view, the theme of the third international Seminar of ASOSAI to be held at Bali in June 1988 has been specified as "The Role of Audit in Promoting Reforms for Efficient Public Administration and Corporate Management". The three sub-themes and the countries writing the principal papers are as below:-
| Sub-theme | 1 : The Audit Mandate and Resource Consideration | Sri Lanka |
| Sub-theme | 2 : Audit
Methodologies and Practices (with special reference to Tax Audit and the Audit of Public Debt) |
India & Philippines |
| Sub-theme | 3 : Quality assurance and mechanisms for improving the performance of the SAI | Australia |
2. The Supreme Audit Board of Indonesia is going ahead with preparations for the ASOSAI Assembly and the Seminar. Member countries will no doubt be making valuable contributions on the sub-themes and participate in the discussions, with a spirit of cooperation, as in past Seminars.
3. Since the publication of the last issue of the Journal, two changes have occurred in the leadership of ASOSAI, Mr. Keiichi Tsuji is the new Chairman of ASOSAI and Dato' Ishak bin Tadin, the new Secretary General. We welcome them.
4. Support for the Journal is derived from the contribution and cooperation of ASOSAI members. The Journal is a common forum for exchanging auditing experience and posing problems which face our fraternity. To lead this 'Life in association with others', we again appeal to members to send us material, articles, case studies, book reviews, news items etc., for publication.