Level of agreement between respondents on questions regarding assurance of non-financial information
| Assurance | Country | Size | Type | Entity | |||||
|---|---|---|---|---|---|---|---|---|---|
| Non-EU | EU | Non-SME | SME | Preparer | User | Non-business | Business | ||
| Difference | Low extent | 73.9 | 61.7 | 65.4 | 55.3 | 33.3 | 85.6 | 82.5 | 48.8 |
| Great extent | 26.1 | 38.3 | 34.6 | 44.7 | 66.7 | 14.4 | 17.5 | 51.2 | |
| Chi-square (p-value) | 3.506 (0.061) | 2.695 (0.101) | 47.267 (0.000***) | 38.106 (0.000***) | |||||
| Mandatory assurance | No | 12.1 | 21.4 | 20.5 | 32.5 | 55.3 | 4.6 | 5.0 | 31.9 |
| Yes | 87.9 | 78.6 | 79.5 | 67.5 | 44.7 | 95.4 | 95.0 | 68.1 | |
| Chi-square (p-value) | 2.822 (0.093) | 4.807 (0.028*) | 51.404 (0.000***) | 34.580 (0.000***) | |||||
| Assurance type | Limited | 36.1 | 57.1 | 51.5 | 58.0 | 76.6 | 24.3 | 33.6 | 66.2 |
| Reasonable | 63.9 | 42.9 | 48.5 | 42.0 | 23.4 | 75.7 | 66.4 | 33.8 | |
| Chi-square (p-value) | 8.383 (0.004**) | 0.986 (0.321) | 40.222 (0.000***) | 28.461 (0.000***) | |||||
| Assurance materiality | No | 12.5 | 22.0 | 19.2 | 32.5 | 40.0 | 16.7 | 11.0 | 26.8 |
| Yes | 87.5 | 78.0 | 80.8 | 67.5 | 60.0 | 83.3 | 89.0 | 73.2 | |
| Chi-square (p-value) | 2.839 (0.092) | 6.057 (0.014*) | 10.302 (0.001**) | 11.204 (0.001**) | |||||
| Key risks | No | 24.6 | 24.9 | 21.9 | 41.0 | 48.5 | 1.3 | 8.7 | 38.9 |
| Yes | 75.4 | 75.1 | 78.1 | 59.0 | 51.5 | 98.7 | 91.3 | 61.1 | |
| Chi-square (p-value) | 0.002 (0.963) | 10.224 (0.001**) | 44.058 (0.000***) | 32.761 (0.000***) | |||||
| Assurance standard | No | 7.0 | 8.2 | 7.5 | 17.7 | 22.5 | 2.7 | 1.6 | 13.4 |
| Yes | 93.0 | 91.8 | 92.5 | 82.3 | 77.5 | 97.3 | 98.4 | 86.6 | |
| Chi-square (p-value) | 0.089 (0.765) | 6.428 (0.011*) | 13.108 (0.000***) | 13.120 (0.000***) | |||||
| Reporting standard | No | 42.2 | 48.5 | 44.6 | 47.3 | 55.7 | 27.8 | 40.0 | 52.8 |
| Yes | 57.8 | 51.5 | 55.4 | 52.7 | 44.3 | 72.2 | 60.0 | 47.2 | |
| Chi-square (p-value) | 0.770 (0.380) | 0.162 (0.688) | 11.406 (0.001**) | 4.290 (0.038*) | |||||
| Assurance | Country | Size | Type | Entity | |||||
|---|---|---|---|---|---|---|---|---|---|
| Non-EU | Non-SME | Preparer | User | Non-business | Business | ||||
| Difference | Low extent | 73.9 | 61.7 | 65.4 | 55.3 | 33.3 | 85.6 | 82.5 | 48.8 |
| Great extent | 26.1 | 38.3 | 34.6 | 44.7 | 66.7 | 14.4 | 17.5 | 51.2 | |
| Chi-square ( | 3.506 (0.061) | 2.695 (0.101) | 47.267 (0.000 | 38.106 (0.000 | |||||
| Mandatory assurance | No | 12.1 | 21.4 | 20.5 | 32.5 | 55.3 | 4.6 | 5.0 | 31.9 |
| Yes | 87.9 | 78.6 | 79.5 | 67.5 | 44.7 | 95.4 | 95.0 | 68.1 | |
| Chi-square ( | 2.822 (0.093) | 4.807 (0.028 | 51.404 (0.000 | 34.580 (0.000 | |||||
| Assurance type | Limited | 36.1 | 57.1 | 51.5 | 58.0 | 76.6 | 24.3 | 33.6 | 66.2 |
| Reasonable | 63.9 | 42.9 | 48.5 | 42.0 | 23.4 | 75.7 | 66.4 | 33.8 | |
| Chi-square ( | 8.383 (0.004 | 0.986 (0.321) | 40.222 (0.000 | 28.461 (0.000 | |||||
| Assurance materiality | No | 12.5 | 22.0 | 19.2 | 32.5 | 40.0 | 16.7 | 11.0 | 26.8 |
| Yes | 87.5 | 78.0 | 80.8 | 67.5 | 60.0 | 83.3 | 89.0 | 73.2 | |
| Chi-square ( | 2.839 (0.092) | 6.057 (0.014 | 10.302 (0.001 | 11.204 (0.001 | |||||
| Key risks | No | 24.6 | 24.9 | 21.9 | 41.0 | 48.5 | 1.3 | 8.7 | 38.9 |
| Yes | 75.4 | 75.1 | 78.1 | 59.0 | 51.5 | 98.7 | 91.3 | 61.1 | |
| Chi-square ( | 0.002 (0.963) | 10.224 (0.001 | 44.058 (0.000 | 32.761 (0.000 | |||||
| Assurance standard | No | 7.0 | 8.2 | 7.5 | 17.7 | 22.5 | 2.7 | 1.6 | 13.4 |
| Yes | 93.0 | 91.8 | 92.5 | 82.3 | 77.5 | 97.3 | 98.4 | 86.6 | |
| Chi-square ( | 0.089 (0.765) | 6.428 (0.011 | 13.108 (0.000 | 13.120 (0.000 | |||||
| Reporting standard | No | 42.2 | 48.5 | 44.6 | 47.3 | 55.7 | 27.8 | 40.0 | 52.8 |
| Yes | 57.8 | 51.5 | 55.4 | 52.7 | 44.3 | 72.2 | 60.0 | 47.2 | |
| Chi-square ( | 0.770 (0.380) | 0.162 (0.688) | 11.406 (0.001 | 4.290 (0.038 | |||||
*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level
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