Professional Firm Publications .
介绍大型会计师事务所近年增加的数量和质量更高的会计出版物，列出部分书名并举例说明其中一本的内容，适合对会计实务和审计感兴趣的学者参考。
Abstract The article highlights accounting firms' publications, which may be of interest to academics. According to the author, in recent years, the largest public accounting firms have increased the quantity and quality of their accounting publications. Single copies are usually available upon request from the nearest office. Names of some publications by accounting firms are "Controlling Assets and Transactions," "Evaluating Internal Control" and "Worldwide Statutory Audit and Reporting Requirements," published by Ernst & Whinney and "Financial Reporting and Changing Prices," published by Deloitte Haskins & Sells. The book "Controlling Assets and Transactions" presents Touche Ross Accounting Control Evaluation program. The program recognizes that business activities can be divided into two basic parts, those that result in the flow of funds in and out of the entity and those that result in the flow of assets and information within the organization. The former is divided into three transaction cycles, sales, billings, receivables and collections cycle, purchases, payables and payments cycle and wages and salaries cycle.