This research focuses on the money side of ensuring high-quality audits. It talks about how auditors need to be independent to do a good job and how offering non-audit services might affect that. The study looks at how competition in the market plays a role and considers different views on whether non-audit services are a good or bad thing. The researchers suggest that letting the market grow could be a way forward. They discuss key ideas like auditor independence, non-audit services' impact on competition, and the importance of maintaining high auditing standards.