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).