And you manipulate them by hiring the same auditing firm for consulting and ramp up the pressure when it comes time for them to give an unqualified opinion. Those newbies and the audit partner will be crushed by the avarice of the other partners selling consulting services. Work they would not get if they were not the audit firm.<p>Whether it&#x27;s legal or not it is corruption and makes a good case for regulation. If you audit a firm, the audit firm and its related entities cannot sell anything else to that firm and its related entities.<p>Is it likely? Well who would lobby for it? Who would lobby against it? How much are they willing to spend. Democracy.