Q22. Since 2003, how has each of the following aspects of audit quality changed?: |
i. Ability/willingness to identify and surface material reporting issues |
| Size of Company |
Question Choices |
Estimated Percentage |
95 Percent Confidence Interval |
|---|---|---|---|
| All respondents | Greatly or moderately increased | 43.7 | 38.9-48.5 |
| Large | Greatly or moderately increased | 35.6 | 24.8-46.4 |
| Midsize | Greatly or moderately increased | 50.9 | 43.9-57.8 |
| Small | Greatly or moderately increased | 37.6 | 29.4-45.8 |
| All respondents | Same to greatly decreased | 54.1 | 49.2-58.9 |
| Large | Same to greatly decreased | 64.4 | 53.6-75.2 |
| Midsize | Same to greatly decreased | 46.4 | 39.5-53.4 |
| Small | Same to greatly decreased | 60.0 | 51.7-68.3 |
| 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 |