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Table 7 Test of the distribution normality.

From: Audit expectation gap: an empirical analysis

Statement

Group

Kolmogorov–Smirnov

Shapiro–Wilk

Statistic

df

Sig.

Statistic

df

Sig

The auditor has a responsibility for detecting all errors and fraud

Users auditors

0.274

200

0.663

0.824

200

0.633

0.369

92

0.748

0.642

92

0.570