谁能帮我翻译一下，感激不尽
The NAS debate recognizes that income from NAS could make an audit firm economically dependent on an audit client. This dependence might reduce the auditor’s willingness to challenge possible misstatement of a client’s financial statements. The auditor’s lack of independence could result in an unqualified audit opinion on reported earnings that do not comply with GAAP.8 Thus, there could be an empirical association between NAS income as a measure of economic dependence and lower financial reporting quality. Conceptually, the appropriate measure of economic dependence on a particular client is the abnormal audit firm profit from that client. Because abnormal profits are not observable, audit firm revenues (fees) are generally assumed to be a reasonable indicator of economic dependence (e.g., Antleet al. [2002], Simunic [1984], SEC [2000]). However, NAS fees are believed by many to yield higher profit rates than do audit fees. For example, Levitt [2000] uses the phrase lucrative consulting contracts in characterizing NAS and the phrase appears frequently in the financial and popular press.9 Regulators also express concern that some audit fees are too low because auditors may lowball audit fees to obtain lucrative consulting contracts (SEC [2001]).
Actions of regulators, Congress, and others to restrict or ban NAS are consistent with specific empirical predictions about the association between audit firm fees in various categories and lower quality financial reporting. In particular, there should be a positive association between audit firm fees for FISDI, internal audit, and perhaps unspecified services and low quality financial reporting, other things equal. These effects should be most pronounced for the subset of registrants with large NAS fees and perhaps larger registrants in general. However, because fees from audit, audit-related, and tax services are not limited by the government, no association or a smaller positive association would be expected for these fees, other things equal.
这是一部分，如果你能翻译我会把文档发给你，是专业文献，要求语言通顺，不能单纯用翻译工具翻译，如果翻译的好加分。
