The descriptive statistics of audit client tenure, audit lag, liquidity ratio and leverage
| Audit client | Audit | |||
|---|---|---|---|---|
| The going concern opinion | Tenure | Lag | Liquidity | Leverage |
| Non-going concern | ||||
| Mean | 2.54 | 83.62 | 0.6291 | 0.8044 |
| n | 24 | 24 | 24 | 24 |
| SD | 1.285 | 8.454 | 0.48982 | 0.20221 |
| Minimum | 1 | 60 | 0.09 | 0.4 |
| Maximum | 5 | 102 | 2.08 | 1.13 |
| Going concern | ||||
| Mean | 2,30 | 85.27 | 1.0045 | 1.2647 |
| n | 56 | 56 | 56 | 56 |
| SD | 1,292 | 19.039 | 2.18309 | 0.80855 |
| Minimum | 1 | 48 | 0.08 | 0.21 |
| Maximum | 6 | 177 | 10.51 | 2.99 |
| Total | ||||
| Mean | 2.38 | 84.78 | 0.8919 | 1.1266 |
| n | 80 | 80 | 80 | 80 |
| SD | 1.286 | 16.545 | 1.84874 | 0.71561 |
| Minimum | 1 | 48 | 0.08 | 0.21 |
| Maximum | 6 | 177 | 10.51 | 2.99 |
| Audit client | Audit | |||
|---|---|---|---|---|
| The going concern opinion | Tenure | Lag | Liquidity | Leverage |
| Mean | 2.54 | 83.62 | 0.6291 | 0.8044 |
| 24 | 24 | 24 | 24 | |
| SD | 1.285 | 8.454 | 0.48982 | 0.20221 |
| Minimum | 1 | 60 | 0.09 | 0.4 |
| Maximum | 5 | 102 | 2.08 | 1.13 |
| Mean | 2,30 | 85.27 | 1.0045 | 1.2647 |
| 56 | 56 | 56 | 56 | |
| SD | 1,292 | 19.039 | 2.18309 | 0.80855 |
| Minimum | 1 | 48 | 0.08 | 0.21 |
| Maximum | 6 | 177 | 10.51 | 2.99 |
| Mean | 2.38 | 84.78 | 0.8919 | 1.1266 |
| 80 | 80 | 80 | 80 | |
| SD | 1.286 | 16.545 | 1.84874 | 0.71561 |
| Minimum | 1 | 48 | 0.08 | 0.21 |
| Maximum | 6 | 177 | 10.51 | 2.99 |
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