Q22. Since 2003, how has each of the following aspects of audit quality changed?: |
b. Technical capability with accounting principles and auditing standards |
| Size of Company |
Question Choices |
Estimated Percentage |
95 Percent Confidence Interval |
|---|---|---|---|
| All respondents | Greatly or moderately increased | 42.1 | 37.2-46.9 |
| Large | Greatly or moderately increased | 33.6 | 22.9-44.2 |
| Midsize | Greatly or moderately increased | 45.4 | 38.6-52.3 |
| Small | Greatly or moderately increased | 40.8 | 32.5-49.1 |
| All respondents | Same to greatly decreased | 55.7 | 50.9-60.6 |
| Large | Same to greatly decreased | 66.4 | 55.8-77.1 |
| Midsize | Same to greatly decreased | 51.8 | 44.9-58.8 |
| Small | Same to greatly decreased | 56.8 | 48.4-65.2 |
| All respondents | Don't know | 1.4 | 0.5-3.2 |
| Large | Don't know | 0.0 | 0.0-3.0 |
| Midsize | Don't know | 1.6 | 0.3-4.7 |
| Small | Don't know | 1.6 | 0.2-5.7 |
| All respondents | Item Nonresponse | 0.8 | 0.2-2.3 |
| Large | Item Nonresponse | 0.0 | 0.0-3.0 |
| Midsize | Item Nonresponse | 1.1 | 0.1-3.9 |
| Small | Item Nonresponse | 0.8 | 0.0-4.4 |