Q20. Since 2003, has each of the following factors made it harder or easier for your firm to maintain audit quality?:
l. Spending appropriate time on issues based on risk areas

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
11.0 50.0 29.7 8.5 0.0 0.8 118