Sample distribution
| Items | Large-sized audit firms | Small and medium-sized audit firms |
|---|---|---|
| Auditors' experience | ||
| 12 (20.6%) | 5 (8.6%) |
| 16 (27.5%) | 9 (15.5%) |
| 17 (29.3%) | 7 (12%) |
| 17 (29.3%) | 11 (18.9%) |
| Audit firm size | 30 (52%) | 28 (48%) |
| Items | Large-sized audit firms | Small and medium-sized audit firms |
|---|---|---|
Professional qualifications | 12 (20.6%) | 5 (8.6%) |
Technical skills | 16 (27.5%) | 9 (15.5%) |
Industry experience | 17 (29.3%) | 7 (12%) |
Non-assurance services | 17 (29.3%) | 11 (18.9%) |
| Audit firm size | 30 (52%) | 28 (48%) |
Note(s): Each auditor may possess multiple attributes from the auditor experience attributes. Therefore, the percentages do not collectively sum up to 100%
Source(s): By author
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