Three participants were excluded due to scores that were high and clearly deviant on AUDIT (one person, score 27) or on DUDIT (two persons, both scores 20).
"We don't compromise on audit quality," he said.
There are few requirements on compensation, or on audit committees.
Ms. Kapusta said that employees were told to dress up on audit days.
There is no evidence that broad scope of services has an adverse effect on audit quality.
Last year, the oversight board's panel on audit effectiveness made some simple suggestions.
Boards, and especially directors who sit on audit committees, often fail to ask management tough questions.
"I have talked to a lot of people on audit committees," he said.
"Companies have been filling financial posts with women," he said, "and other companies are putting these women on audit committees".
The New York Stock Exchange is considering a requirement that directors on audit and compensation committees be independent.
The broader issue for Europeans, however, is how far they should follow America's example on audit reform.
