Arthur R. Wyatt on Accounting Standards and the Professional Auditor.
评论了美国职业审计师如何评估客户对会计准则的应用，指出会计准则制定与评估分离的必然性，并分析了FASB准则反映的是个人判断而非压力集团影响。
Abstract This article comments on the manner by which professional auditors approach the evaluations of clients' application of accounting standards in the United States. The increasing complexity of the world in which the auditor operates probably means that a separation of the establishment of accounting standards from the evaluation of their application was inevitable. Given the imperfections of the world within which the FASB operates, its standards reflect more the judgments of seven independent individuals than they do the accumulated effect of influences brought to bear on those individuals by pressure groups and lobbying activities.