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.