Subject: File No. S7-16-98--Proposed Revisions to 102 (e)
Author:  Bob Rouse <rouser@cofc.edu> at Internet 
Date:    6/21/98 3:51 PM
     
     
        The term "auditor" should be removed from the proposed standards and
replaced with the term "professional".  Leave the term "audit" where found 
but delete the word "auditor".  The proposed 102 (e) standards address 
professionals of many types and walks of life.  Also, the accounting 
professional of today is providing to registrants an ever expanding array 
of services which may not involve audits.  The proposed standards enumerate 
the many "applicable professional standards"--GAAP, GAAS, SSARS, etc--which 
apply to more engagements than just the audit. The term "professional" is 
more suitable.

        Thank you for this opportuity of expressing my opinion.