Table 3 Responsibility statement statistics test.
Statistics test | Detecting errors and fraud | Preventing errors and fraud | Good internal control system | Maintain proper books | Preparing financial statements | Objectivity of the auditor | The use of judgement in the selection of audit procedure | Reporting of future prospect |
|---|---|---|---|---|---|---|---|---|
Mann–Witney U | 3659.00 | 4529.50 | 4219.00 | 5812.50 | 5161.50 | 7219.50 | 7444.00 | 6408.00 |
Wilcoxon W | 24,365.00 | 25,235.50 | 24,925.00 | 26,518.50 | 25,867.50 | 11,405.50 | 11,630.00 | 27,114.50 |
Z | − 8.452 | − 7.120 | − 7.565 | − 5.228 | − 6.220 | − 3.148 | − 2.813 | − 4.289 |
Asymp. Sig. (2-tailed) | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 | 0.002 | 0.005 | 0.000 |