Q20. Since 2003, has each of the following factors made it harder or easier for your firm to maintain audit quality?: |
j. Spending appropriate time documenting audit decisions |
| Made much harder (percent) |
Made somewhat harder (percent) |
Little or no effect (percent) |
Made somewhat easier (percent) |
Made much easier (percent) |
Don't know (percent) |
Number of respondents |
|---|---|---|---|---|---|---|
| 23.7 | 55.1 | 16.9 | 2.5 | 1.7 | 0.0 | 118 |