This study will apply t-test for testing mean
difference between two samples (clean and modified
auditors’ opinions) and analysis of variance (ANOVA)
for comparing means among more than two samples
(clean opinion and group of modified opinions such
as unqualified with explanation, qualified, and
disclaimer of opinions). Bonferroni test will be
conducted to find significant mean difference of pair
sample groups from several groups. Pearson
correlation is undertaken to report correlation
between variables before further investigation.