Tania Branson works as a senior audit manager for a public accounting firm. A local corporation, Scopenet, Inc., invites the firm to bid to perform the companys annual financial statement audit. In discussing the audit fee, the companys CEO proposes a fee range in which the audit fees are dependent on the companys reported net income. Branson explains to the CEO that this type of arrangement would be inappropriate. Explain why a contingent fee arrangement for a financial statement audit would be unacceptable from an ethics perspective and would violate the AICPA Code of Professional Conduct