| Gender | Answers | Freq. | Percent | Accounting Firm Type | Answers | Freq. | Percent |
| Male | 57 | 55.9 | Local | 82 | 80.4 | ||
| Female | 45 | 44.1 | International | 20 | 19.6 | ||
| Total | 102 | 100.0 | Total | 102 | 100.0 | ||
| Education | Bachelor | 58 | 56.9 | Age | 23 - 25 | 25 | 24.5 |
| High Diploma | 3 | 2.9 | 26 - 35 | 40 | 39.2 | ||
| Master | 33 | 32.4 | 36 - 45 | 18 | 17.6 | ||
| PhD | 8 | 7.8 | More than 46 | 19 | 18.6 | ||
| Total | 102 | 100.0 | Total | 102 | 100.0 | ||
| Position | Audit Partner | 36 | 35.3 | No. of Employee | 0 - 20 | 4 | 3.9 |
| Managing Partner | 22 | 21.6 | 21 - 40 | 36 | 35.3 | ||
| Senior Auditor | 8 | 7.8 | 41 - 60 | 42 | 41.2 | ||
| Junior Auditor | 36 | 35.3 | More than 61 | 22 | 21.6 | ||
| Total | 102 | 100.0 | Total | 102 | 100.0 | ||
| Professional Qualifications | Qualified | 33 | 32.4 | Experience | 0 - 5 years | 16 | 15.7 |
| Not qualified | 50 | 49.0 | 6 - 10 years | 41 | 40.2 | ||
| Partially Qualified | 19 | 18.6 | More than 11 years | 45 | 44.1 | ||
| Total | 102 | 100.0 | Total | 102 | 100.0 |