Like Katniss Everdeen, the young heroine of the hit movie “The Hunger Games,” auditing leaders are facing their own test of survival.

Summoned to the arena of a hearing room in the nation’s capital last week, witnesses spent two days testifying about the merits and disadvantages of mandatory audit firm rotation by public companies (see PCAOB Hears Pros and Cons of Mandatory Audit Firm Rotation).

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