Angry exchange resulting from cooking the books? (6,5)

I believe the answer is:

heated words

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'exchange resulting from cooking the books?' is the definition.
I don't know anything about this answer so I cannot tell whether it can be defined by this definition.

'angry' is the wordplay.
I cannot really understand how this works, but
'angry' could be 'heated' (I've seen this in another clue) and 'heated' is found in the answer.
The remaining letters 'words' is a valid word which might be clued in a way I don't understand.
This explanation may well be incorrect...

Can you help me to learn more?

I've seen this clue in The Irish Independent.

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