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/usr/share/yasat/plugins/accounting.advice is in yasat 755-1.

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The actual contents of the file can be viewed below.

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EN,ACCOUNTING_NOT_ENABLED=Enable the accounting with accton
  See <a href="https://savannah.gnu.org/projects/acct/">https://savannah.gnu.org/projects/acct/</a>
ADVICEEND
EN,ACCOUNTING_BSD_NOT_ENABLED=Enable the accounting in rc.conf with accounting_enable=YES
  See <a href="http://www.freebsd.org/doc/en/books/handbook/security-accounting.html">http://www.freebsd.org/doc/en/books/handbook/security-accounting.html</a>
ADVICEEND
EN,ACCOUNTING_MISSING_FILE=This file is missing, touch it
  /var/log/wtmp, /var/log/btmp, /var/log/faillog, /var/log/lastlog are used for recording logins.
  It is not normal that it doesn't exists
ADVICEEND
EN,ACCOUNTING_BTMP=Create this file for the lastb command
  Lastb is the same as last command, except that by default it shows a log of the file /var/log/btmp, which contains all the bad login attempts.
  See man lastb for more informations.
  <div class="command">touch /var/log/btmp && chmod 600 /var/log/btmp</div>
  The permissions can be different for some Operating systems (Debian Etch use 660).
ADVICEEND
EN,ACCOUNTING_FAILLOG=Create this file for the faillog command
  faillog displays the contents of the failure log database (/var/log/faillog). It can also set the failure counters and limits
  See man faillog for more informations
  <div class="command">touch /var/log/faillog && chmod 600 /var/log/faillog</div>
ADVICEEND
EN,INSTALL_AUDITD=Install the auditd daemon
  auditd is a usefull daemon.
  TODO add more infos
ADVICEEND
EN,DO_NOT_USE_DES=DES is considered broken
  DES should be considered cryptographically broken and so not to be used for hashing password.
  Use a better algorithm like sha256/sha512.
ADVICEEND
EN,DO_NOT_USE_MD5=MD5 is considered broken
  MD5 should be considered cryptographically broken and so not to be used for hashing password.
  Use a better algorithm like sha256/sha512.
ADVICEEND