Mr. Terence O'Rourke:

Well, yes, I mean, there are two sides to any story. So the client will tell us it's personality and all the rest and the audit partner might say "Well, I'm not sure of that, I think I was just doing a good job". So we'd have to sit back and say "What's going on here?" No, the right thing is that for us to do our job properly, we've got to have an effective audit relationship. We've got to have people who can walk in, get full co-operation with the client, have respect for the client, lead the team, apply the judgments, get things done - that's the most important thing for us.