In case you're interested (which you're probably not)

I just realized that the editors of my auditing textbook do, in fact, provide an explanation for the picture on the cover (see last post).
The problem is, it's pretty stupid.

Quoted from the back cover (which I read for the first time yesterday):

"Reflecting the real World
Created to be suitable for both accounting majors and general business audiences (future auditors and future auditees), Auditing & Assurance Services: A Systematic Approach is the only text that reflects what is happending in the real world..."

So, they are making reference to the reflection.

Very clever.

Auditing in the Rockies

Normally, the covers to textbooks relate to the material found within them.
This is the cover to my auditing textbook.
I am trying to figure out why the editors chose it and what message they were trying to send.

A couple of possibilities:

Perhaps just as the mountains reflect off of the still water, we as future auditors must begin to reflect on our education and decide how we can positively contribute to the accounting world?

Or maybe the editors were trying to allude to the transparency of the water? Could they be telling us that through our auditing we must strive to achieve transparency in financial reporting?

In fact, I believe that editors had both of these messages in mind when they chose the picture for the cover. It definitely had nothing to do with the fact that there could be no possible graphical representation of auditing...(unless they really wanted to put a picture a calculator, a laptop, and a really unhappy accountant).

Accounting Textbook With Personality

I was studying in the library for my advanced financial accounting exam when I came across the following paragraph in my textbook: (the last sentence is the most important. I added the italics)

"In this chapter, we deal only with wholly owned subsidiaries. Subsequent chapters will relax that simplifying assumption, thereby introducing further complexities...Now, sit back, pay attention, and enjoy the ride!"

I just found this to be extremely ridiculous.

A friend of mine, making a reference to the name of my blog, told me that it was trying to be "an accounting textbook with personality".

For some reason, I feel embarrassed.