Q5. How important was each of the following as a reason why your firm resigned as auditor of record from any public companies ?:
h. Client fees insufficient to cover audit costs

Very great importance
(percent)
Great importance
(percent)
Moderate importance
(percent)
Some importance
(percent)
Little or no importance
(percent)
Don't know (percent)
Number of respondents
24.4 25.6 18.6 8.1 22.1 1.2 86