Q15. For those categories of accounting firms that you would not consider, how important are the following auditor characteristics in explaining why?:
c. Technical capability with accounting principles and auditing standards

Size of
Company
Question
Choices
Estimated
Percentage
95 Percent
Confidence Interval
All respondents Very great or great importance 61.0 55.8-66.2
Large Very great or great importance 80.2 69.4-88.5
Midsize Very great or great importance 68.5 61.6-75.5
Small Very great or great importance 39.3 29.3-49.3
All respondents Moderate to little importance 24.0 19.3-28.6
Large Moderate to little importance 13.9 6.9-24.0
Midsize Moderate to little importance 16.0 10.6-22.7
Small Moderate to little importance 41.7 31.6-51.8
All respondents Don't know 1.3 0.4-3.1
Large Don't know 3.2 0.5-10.7
Midsize Don't know 0.6 0.0-3.5
Small Don't know 1.2 0.0-6.5
All respondents Item Nonresponse 13.8 10.2-18.0
Large Item Nonresponse 2.7 0.5-8.2
Midsize Item Nonresponse 14.8 9.7-21.4
Small Item Nonresponse 17.9 10.4-27.7