From: Audit expectation gap: an empirical analysis
Statement
Group
Kolmogorov–Smirnov
Shapiro–Wilk
Statistic
df
Sig.
Sig
The auditor has a responsibility for detecting all errors and fraud
Users auditors
0.274
200
0.663
0.824
0.633
0.369
92
0.748
0.642
0.570