We aren't looking at why one guy got $200,000 and another guy got $300,000. We want to understand how audit partners are compensated, what the incentive is that drives their behavior, and whether they are being given incentives on the quality of the work they do, rather than just on, for example, the amount of new business they bring in. We want to figure out how to build this into a standard where compensation becomes an important factor in motivating audit partners to do the right thing.

-Chuck Landes

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