Q18. Many factors impact costs in different ways. Since 2003, in which way has each of the following influenced your costs for serving as auditor of record? Please adjust for inflation and volume of business where appropriate.:
d. Litigation

Great upward influence
(percent)
Moderate upward
influence (percent)
Little or no influence
(percent)
Moderate downward
influence (percent)
Great downward
influence (percent)
Don't know (percent)
Number of respondents
4.3 25.6 66.7 1.7 0.9 0.9 117