More regular change not only opens the market to more competition, but also reduces long tenure periods that can reduce the appearance of objectivity.” (Gov.uk, 2014). This means that smoother passage, and therefore shorter mandates, will ideally result in better audit quality due to less apparent objectivity and a fresher approach to assessing the company's financial position. On the other hand, it can be argued that short assignments cause the auditor to have less knowledge of the client and therefore a lower audit level.