Types of attitudes identified in each firm
| Audit firm | KAM with COVID | KAM with no COVID | No KAM | Total | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Conservative | Aligned by COVID risk | Aligned by No COVID risk | Generalist | Potentially omissive | ||||||||
| Cases | % total cases | Cases | % total cases | Cases | % total cases | Cases | % total cases | Cases | % total cases | Cases | % total cases | |
| KPMG | 1 | 3% | 6 | 18% | 15 | 44% | 10 | 29% | 2 | 6% | 34 | 100% |
| PwC | 1 | 3% | 6 | 17% | 15 | 42% | 14 | 39% | 0 | 0% | 36 | 100% |
| EY | 0 | 0% | 6 | 22% | 12 | 44% | 9 | 33% | 0 | 0% | 27 | 100% |
| Deloitte | 1 | 8% | 5 | 42% | 3 | 25% | 3 | 25% | 0 | 0% | 12 | 100% |
| Total - % Average | 3 | 3% | 23 | 21% | 45 | 41% | 36 | 33% | 2 | 2% | 109 | 100% |
| Audit firm | KAM with COVID | KAM with no COVID | No KAM | Total | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Conservative | Aligned by COVID risk | Aligned by No COVID risk | Generalist | Potentially omissive | ||||||||
| Cases | % total cases | Cases | % total cases | Cases | % total cases | Cases | % total cases | Cases | % total cases | Cases | % total cases | |
| KPMG | 1 | 3% | 6 | 18% | 15 | 44% | 10 | 29% | 2 | 6% | 34 | 100% |
| PwC | 1 | 3% | 6 | 17% | 15 | 42% | 14 | 39% | 0 | 0% | 36 | 100% |
| EY | 0 | 0% | 6 | 22% | 12 | 44% | 9 | 33% | 0 | 0% | 27 | 100% |
| Deloitte | 1 | 8% | 5 | 42% | 3 | 25% | 3 | 25% | 0 | 0% | 12 | 100% |
| Total - % Average | 3 | 3% | 23 | 21% | 45 | 41% | 36 | 33% | 2 | 2% | 109 | 100% |
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