Table 3 Descriptive statistics.
From: Digital audit talent’s impact on audit digitization and detection risk
Variable name | Obs | Mean | SD | Min | Median | Max |
|---|---|---|---|---|---|---|
The adequacy of digital audit talent (\(IT\)) | 300 | 1.46 | 6.37 | 0.00 | 0.00 | 70.00 |
The degree of audit digitization (\(AD\)) | 300 | 0.24 | 0.96 | 0.00 | 0.00 | 11.00 |
The level of detection risk (\(DR\)) | 300 | 2.20 | 5.40 | 0.00 | 0.00 | 16.91 |
Number of professional standard-setters in the industry (\(PS\)) | 299 | 0.49 | 1.84 | 0.00 | 0.00 | 22.00 |
Number of people who compile and mark Certified Public Accountant exams (\(PE\)) | 299 | 0.73 | 2.47 | 0.00 | 0.00 | 23.00 |
Number of continuing education lectures in the industry (\(ET\)) | 299 | 0.67 | 2.32 | 0.00 | 0.00 | 17.00 |
Number of practice quality inspections conducted in the industry (\(QI\)) | 299 | 0.80 | 3.83 | 0.00 | 0.00 | 60.00 |
Training time per capita (\(PT\)) | 300 | 22.20 | 13.20 | 5.00 | 20.00 | 82.00 |
