Variable | Sub-category | Frequency | Percentage |
Firm Age | <30 years | 16 | 41.03 |
| 30 to 60 years | 12 | 30.77 |
| 61 to 90 years | 6 | 15.38 |
| >91 years | 5 | 12.82 |
Ownership Structure | Local | 25 | 64.10 |
| Foreign | 14 | 35.90 |
Industry | Service | 29 | 74.36 |
| Manufacturing | 10 | 25.64 |
Type of Audit firm | Local | 13 | 33.33 |
| Foreign | 26 | 66.67 |
|
| 39 | 100 |