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研究了审计中管理建议书披露实践的问题，发现控制环境存在问题的实体常遗漏基本控制，且管理建议书缺乏明确性使会计师面临客户压力时有多重选择。
Abstract The article focuses on some problems related to disclosure practices in auditing. The nature of the problem required some interpretation and some requisite understanding of accounting, auditing and controls. Those entities with control environment problems that were pervasive were observed to have other problems, like the omission of a basic control. The severity of the problem was evaluated based on the actual language of the management letter and professional literature, precluding the need for the coder to know each client in detail. Regarding the database of management letters, there are advantages to the fact that it was not a mandatory communication, as it is more at risk with respect to pressures by clients to alter or delete such a form of communication. The lack of clarity as to what should be in a management letter left a number of options available to CPAs in the face of client pressure. Creative problems call for creative modes of analysis. Messy problems demand messy solutions.