问题如下：
Maggie, a representative for Cool Stone investments, explains how analysts use the results of the accounting process. She states, "Analysts do not have access to the detailed accounting entries in a company's financial statements. If an analyst carefully reviews the auditor's report for any deviation from the accounting principles, she or he can be confident that management is not manipulating earnings." Maggie is:
选项：
A. correct.
B. incorrect, because the entries in a company's financial statements can be accessed through public website.
C. incorrect, because management can judge many valuations, such as accruals. There is still much room for management to manipulate earnings within the accounting principles.
解释：
C is correct.
Maggie is correct about that analysts do not have access to all the entries in the financial statements. But she is not correct about that analysts can be sure management does not manipulate earnings if the audit report does not list deviations from accounting principles. Because management can judge many valuations, such as accruals. There is still much room for management to manipulate earnings within the accounting principles.
auditor 不是也就是financial statement 里面涉及到的 management 做的valuation 和accrual 的合理性作出判断并影响审计意见吗 ，为什么management 还会有空间造假呢？