A. A. Sommer, Jr. on Where Are The Fig Newtons?
回顾了20世纪70年代美国审计与会计原则的演变，包括财务会计准则委员会的成立、梅特卡夫和莫斯听证会以及审计师责任委员会报告，对关注审计标准充分性和审计师职责的读者有参考价值。
Abstract This article focuses on auditing and accounting principles in connection with the Wheat Report on the Study on Establishment of Accounting Principles and the implementation of its recommendations by the establishment of the Financial Accounting Standards Board. With the inception of the FASB and its initially faltering steps toward acceptance, attention shifted to auditing standards and practices. This attention focused on the Accounting Establishment (1976), and the ensuing Metcalf and Moss hearings (1976-78) and the report of the Commission on Auditors' Responsibilities (1978). Recently the focus of attention continued to be upon auditing. The questions raised have been addressed to the adequacy of the standards and to the manner in which auditors have carried out their responsibilities, especially with respect to audits of troubled institutions.