The company managers know more about the earnings than the analysts do. That is why they don't disclose. If the analysts want to take a guess, let them. However, when is it better to listen to analysts instead of managers who have given guidance? Not very often unless the managers are taking a company BK and don't want anyone to know.
I'm a pm, CPA, MBA and have more than 30 years experience on the street -- based on the ignorance and sophomoric conceit you demonstrate with your post, you clearly have no experience or knowledge of the street or AAPL's history with Reg FD guidance and analysts.
Independent accountants would have absolutely no bearing whatsoever on guidance... and to suggest that AAPL management would "look like fools" for smashing guided numbers illustrates that you do not understand UPOD or AAPL's historical penchant for beating guidance in the range of 35-50% for over the last several years (right up ntil the last two quarters that is). Now go read my thread on "powerful beat" again... when you get done, you won;t be so ignorant unless you really are a low IQ gump.
I am a pm too. I know that when a company issues guidance, that is what they shoot for. They can take profits down or up depending on cap ex, goodwill write downs (which are discretionary as to what quarter it happens in) and many more accounting tricks available. If I say not more than $13 per share, I'm sure I will be closer to correct than you.