Table III. Structure of respondents...

Table III.

Structure of respondents according to the evaluation of whether the irregularities they encountered in the auditing process are materially or fundamentally significant

	Materially significant irregularities		Fundamentally significant irregularities
	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	1	1.96	5	9.80
2 – rarely	4	7.84	10	19.61
3 – sometimes	27	52.94	27	52.94
4 – often	14	27.45	5	9.80
5 – very often	5	9.80	4	7.84
Arithmetic mean	3.35		2.86

	Materially significant irregularities		Fundamentally significant irregularities
	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	1	1.96	5	9.80
2 – rarely	4	7.84	10	19.61
3 – sometimes	27	52.94	27	52.94
4 – often	14	27.45	5	9.80
5 – very often	5	9.80	4	7.84
Arithmetic mean	3.35		2.86

Source: Authors

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