What can you say about changes in non-audit fees between 2000 and 2003? What do you think explains such changes? Do you see any patterns in such changes? That is, does the non-audit fee change more for certain types of firms (e.g., small clients versus large clients, clients in certain industries, clients with certain auditors, etc.)?
Notes: I have attached two excel files with the data of Audit and Non-Audit fees in 2000 and 2003, please note that this assignment is just about non-audit fees.
