Table I Number of firms audited by...

Table I

Number of firms audited by sectors

	No. of firms			Deloitte			EY
Sectors	1st time	2nd time	3rd time	1st time	2nd time	3rd time	1st time	2nd time	3rd time
Consumer goods and conglomerate	48	73	77	13	22	16	13	18	21
Financials	16	24	25	3	6	5	3	7	7
Telecommunication and services	47	69	62	8	11	13	9	10	10
Materials and industrial goods	20	29	37	9	11	11	3	7	8
Utilities, energy and construction	30	54	63	10	17	18	5	9	12
Total (n)	161	249	264	43	67	63	33	51	58
Percentages in each year (%)	100	100	100	26.7	26.9	23.9	20.5	20.5	22.0
	KPMG			PWC			Non-Big 4
Sectors	1st time	2nd time	3rd time	1st time	2nd time	3rd time	1st time	2nd time	3rd time
Consumer goods and conglomerate	3	5	4	13	17	21	6	11	15
Financials	6	8	9	4	3	4	0	0	0
Telecommunication and services	5	7	6	23	30	24	2	11	9
Materials and industrial goods	2	4	7	5	5	6	1	2	5
Utilities, energy and construction	2	7	4	11	17	21	2	4	8
Total (n)	18	31	30	56	72	76	11	28	37
Percentages in each year (%)	11.2	12.5	11.4	34.8	28.9	28.8	6.8	11.2	14.0