BAZERMAN, Max H <br/><br/>
Why good accountants do bad audits 

 -  nov.2002 
<br/><br/> Everyone wants to take the corruption out of auditing but the real problem isn't fraud; it's unconsious bias the often subjective nature of bookeeping and the close relationships between accounting firms and their clients mean that event he most honest and meticulous auditors can unintentionally distort the numbers in ways that mask a company's true financial status it will take radical reforms to fix the problem