N | Minimum | Maximum | Mean | Std. deviation | |
Membership of the auditor in the “Big Four” | 97 | 1 | 2 | 1.55 | 0.500 |
Respect of the steps of the audit process | 97 | 1 | 3 | 1.87 | 0.772 |
Provision of other services in addition to the audit of accounts | 97 | 1 | 3 | 2.37 | 0.893 |
Evolution of audit fees | 97 | 1 | 3 | 2.03 | 0.620 |
Evolution of turnover | 97 | 1 | 2 | 1.14 | 0.353 |
Evolution of net income | 97 | 1 | 2 | 1.22 | 0.414 |
Size of the company | 97 | 1 | 5 | 3.42 | 1.249 |
Age of the company | 97 | 1 | 5 | 4.05 | 1.357 |
N valide | 97 |