KPMG said its agreement to make the changes was "consistent with the firm's commitment to continuously improving audit quality."

Joint audit addresses two underlying principles of audit quality: auditors' competence and independence.

In this way, joint audit effectively becomes a guardian for audit quality.

Conversely, as audit quality begins to decrease it is more likely that material information that should be disclosed will be excluded because it was not detected.

As auditors move towards continual improvement in audit quality, the chance of audit failure significantly decreases.

Accountants concede, however, that pressures are building to improve audit quality.

There is no evidence that broad scope of services has an adverse effect on audit quality.

Mandatory rotation is against improving audit quality.

Mr. Berardino said Andersen would establish new offices of audit quality and ethics and compliance.

The more auditors are forced to lower their fees, the more some people worry about eroding audit quality.