Competence and Independence on Audit Quality With the Professional Ethics Moderation
Table 1: Details of total sample and return
| Activity | Number |
| The number of questionnaires distributed | 60 |
| The questionnaires that received responses | 55 |
| The questionnaires that are not returned ( no responses) | 5 |
| The rate of return (55/60) x 100% | 91% |
| Incomplete questionnaires 0 | 0 |
| The number of questionnaires that can be processed is 55 | 55 |