Q1. How satisfied were you with your external auditor's audit focus, approach and risk assessment?
Please indicate which type of entity you are an Audit Committee Chair of
Frequency
Percent
Valid Percent
Cumulative Percent
ASX 100
Valid
7 - High
11
32.4
32.4
32.4
6
17
50.0
50.0
82.4
5
4
11.8
11.8
94.1
4 - As expected
2
5.9
5.9
100.0
Total
34
100.0
100.0
ASX 101-200
Valid
7 - High
5
15.6
15.6
15.6
6
21
65.6
65.6
81.3
5
5
15.6
15.6
96.9
4 - As expected
1
3.1
3.1
100.0
Total
32
100.0
100.0
ASX 201-300
Valid
7 - High
5
22.7
22.7
22.7
6
9
40.9
40.9
63.6
5
5
13.6
13.6
77.3
4 - As expected
4
18.2
18.2
95.5
3
1
4.5
4.5
100.0
Total
22
100.0
100.0
Other listed
Valid
6
1
50.0
50.0
50.0
5
1
50.0
50.0
100.0
Total
100.0
100.0
Other
Valid
6
1
100.0
100.0
100.0
Q2. How satisfied were you that your external auditor has adopted an appropriate approach to quality management for your engagement?
Please indicate which type of entity you are an Audit Committee Chair of
Frequency
Percent
Valid Percent
Cumulative Percent
ASX 100
Valid
7 - High
11
32.4
32.4
32.4
6
16
47.1
47.1
79.4
5
5
14.7
14.7
94.1
4 - As expected
2
5.9
5.9
100.0
Total
34
100.0
100.0
ASX 101-200
Valid
7 - High
6
18.8
18.8
18.8
6
19
59.4
59.4
78.1
5
5
15.6
15.6
93.8
4 - As expected
2
6.3
6.3
100.0
Total
32
100.0
100.0
ASX 201-300
Valid
7 - High
4
18.2
18.2
18.2
6
8
36.4
36.4
54.5
5
5
22.7
22.7
77.3
4 - As expected
5
22.7
22.7
100.0
Total
22
100.0
100.0
Other listed
Valid
6
1
50.0
50.0
50.0
5
1
50.0
50.0
100.0
Total
2
100.0
100.0
Other
Valid
6
1
100.0
100.0
100.0
Q3. How satisfied were you with the way in which your external auditor demonstrated that they had adopted an appropriate mind-set and culture, and acted with appropriate professional scepticism?
Please indicate which type of entity you are an Audit Committee Chair of
Frequency
Percent
Valid Percent
Cumulative Percent
ASX 100
Valid
7 - High
14
41.2
41.2
41.2
6
13
38.2
38.2
79.4
5
3
8.8
8.8
88.2
4 - As expected
3
8.8
8.8
97.1
3
1
2.9
2.9
100.0
Total
34
100.0
100.0
ASX 101-200
Valid
7 - High
8
25.0
25.0
25.0
6
15
46.9
46.9
71.9
5
9
28.1
28.1
100.0
Total
32
100.0
100.0
ASX 201-300
Valid
7 - High
6
27.3
27.3
27.3
6
8
36.4
36.4
63.6
5
4
18.2
18.2
81.8
4 - As expected
3
13.6
13.6
95.5
2
1
4.5
4.5
100.0
Total
22
100.0
100.0
Other listed
Valid
6
2
100.0
100.0
100.0
Other
Valid
6
1
100.0
100.0
100.0
Q4. To what degree did the external auditor exhibit independence and objectivity?
Please indicate which type of entity you are an Audit Committee Chair of
Frequency
Percent
Valid Percent
Cumulative Percent
ASX 100
Valid
7 - High
17
50.0
50.0
50.0
6
11
32.4
32.4
82.4
5
2
5.9
5.9
88.2
4 - As expected
4
11.8
11.8
100.0
Total
34
100.0
100.0
ASX 101-200
Valid
7 - High
11
34.5
35.5
35.5
6
16
50.0
51.6
87.1
5
4
12.5
12.9
100.0
Total
31
96.9
100.0
Missing
System
1
3.1
Total
32
100.0
ASX 201-300
Valid
7 - High
6
27.3
28.6
28.6
6
3
13.6
14.3
42.9
5
7
31.8
33.3
76.2
4 - As expected
4
18.2
19.0
95.2
2
1
4.5
4.8
100.0
Total
21
95.5
100.0
Missing
System
1
4.5
Total
22
100.0
Other listed
Valid
5
2
100.0
100.0
100.0
Other
Valid
7 - High
1
100.0
100.0
100.0
Q5. How satisfied were you with the communication/ interaction between the external auditor and the Audit Committee?
Please indicate which type of entity you are an Audit Committee Chair of
Frequency
Percent
Valid Percent
Cumulative Percent
ASX 100
Valid
7 - High
13
38.2
38.2
38.2
6
14
41.2
41.2
79.4
5
6
17.6
17.6
97.1
4 - As expected
1
2.9
2.9
100.0
Total
34
100.0
100.0
ASX 101-200
Valid
7 - High
9
28.1
28.1
28.1
6
17
53.1
53.1
81.3
5
5
15.6
15.6
96.9
4 - As expected
1
3.1
3.1
100.0
Total
32
100.0
100.0
ASX 201-300
Valid
7 - High
5
22.7
22.7
22.7
6
11
50.0
50.0
72.7
5
3
13.6
13.6
86.4
4 - As expected
2
9.1
9.1
95.5
1 - Low
1
4.5
4.5
100.0
Total
22
100.0
100.0
Other listed
Valid
6
2
100.0
100.0
100.0
Other
Valid
7 - High
1
100.0
100.0
100.0
Q6. How satisfied were you with the extent to which the external auditor demonstrated innovation in their audit approach and methodology used?
Please indicate which type of entity you are an Audit Committee Chair of
Frequency
Percent
Valid Percent
Cumulative Percent
ASX 100
Valid
7 - High
5
14.7
14.7
14.7
6
8
23.5
23.5
38.2
5
13
38.2
38.2
76.5
4 - As expected
7
20.6
20.6
97.1
3
1
2.9
2.9
100.0
Total
34
100.0
100.0
ASX 101-200
Valid
7 - High
3
9.4
9.7
9.7
6
7
21.9
22.6
32.3
5
11
34.4
35.5
67.7
4 - As expected
9
28.1
29.0
96.8
3
1
3.1
3.2
100.0
Total
31
96.9
100.0
Missing
System
1
3.1
Total
32
100.0
100.0
ASX 201-300
Valid
7 - High
2
9.1
9.1
9.1
6
4
18.2
18.2
27.3
5
6
27.3
27.3
54.5
4 - As expected
7
31.8
31.8
86.4
3
2
9.1
9.1
95.5
2
1
4.5
4.5
100.0
Total
22
100.0
100.0
Other listed
Valid
6
1
50.0
50.0
50.0
5
1
50.0
50.0
100.0
Total
2
100.0
100.0
Other
Valid
6
1
100.0
100.0
100.0
Q7. Taking all aspects of their service into consideration, which of the following best describes your overall view of your external auditor?
