Q8. Which of the following reasons explain why you changed auditors?:
i. Auditor of record went out of business, merged with or was acquired by another firm

Size of
Company
Question
Choices
Estimated
Percentage
95 Percent
Confidence Interval
All respondents Yes 1.7 0.2-5.7
Large Yes 0.0 0.0-7.4
Midsize Yes 1.9 0.1-10.3
Small Yes 1.6 0.0-8.5
All respondents No 77.2 69.1-84.0
Large No 86.8 72.1-95.5
Midsize No 73.2 59.1-84.5
Small No 79.4 67.3-88.5
All respondents Don't know 1.7 0.2-5.7
Large Don't know 0.0 0.0-7.4
Midsize Don't know 1.9 0.1-10.3
Small Don't know 1.6 0.0-8.5
All respondents Item Nonresponse 19.5 13.1-27.3
Large Item Nonresponse 13.2 4.5-27.9
Midsize Item Nonresponse 23.0 12.5-36.7
Small Item Nonresponse 17.5 9.1-29.1