Statistics test | Fairness of the financial statements | Clarity in the expression of audit assurance | The firm being free from fraud | Clear communication of the amount of audit done | The financial statements contain no material misstatement |
---|---|---|---|---|---|
Mann–Witney U | 7759.50 | 5957.50 | 7195.50 | 8487.00 | 7729.50 |
Wilcoxon W | 11,945.50 | 26,663.50 | 27,901.50 | 29,101.50 | 28,435.50 |
Z | − 2.347 | − 5.086 | − 3.088 | − 1.179 | − 2285 |
Asymp. Sig. (2-tailed) | 0.019 | 0.000 | 0.002 | 0.238 | 0.022 |