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Bahasa Indonesia) 1:
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The types of businesses audited by low activity CPA firms are quite diverse. The 1,678 clients were classified by Standard Industrial Classification (SIC) code based on the primary classification included in the database. A total of 439 different, four-digit SIC codes were found for 1,588 companies;90 had no code identified. Approximately47 percent of these clients fall within 35 SIC codes and over one-third are concentrated in only 17 SIC codes. These 17 populous codes are listed in Table 2, identified by broad industry categories.
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