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