Mr McDonough says initial feedback from the inspections suggests the tone at the top of the firms, about the importance of quality audit, is filtering down to middle and junior ranks.

• 麦克唐纳先生表示，审查的初步反馈表明，那些事务所最高层的有关高质量审计的重要性的言论，正逐级下达到事务所中下层人员那里。