Frequency of comments from 150 respondents associated with problems in selecting review criteria
| Theme | Total |
|---|---|
| Validity issues | 114 |
| Organisational issues | 62 |
| Demand issues | 47 |
| Literature issues | 42 |
| Audit focus | 36 |
| Practical issues | 35 |
| Attitudes and perceptions | 28 |
| Standards issues | 23 |
| Total | 387 |