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