Suppose an auditor is being paid $1,000,000 by the company to perform the audit. In addition, the company plans to pay the auditor $500,000 over the next year for business consulting advice and another $200,000 for preparing its tax returns. The auditor and management of the company have always shared a friendly relationship, which party explains the company's willingness to give the auditor additional work for $700,000.

How might an auditor's ethics be challenged while performing an audit?