Most audit firms maintain a website that explains the services offered by the firm and provides resources to their clients and other interested parties. The services offered by most firms include both audit and non-audit services.

Required
(a) Find the websites for (1) a Big-4 audit firm and (2) a national audit firm. Compare them on (i) the range of services provided, (ii) geographic coverage (that is, where their offices are located), (iii) staff numbers and special skills offered, (iv) industries in which they claim specialization, (v) publications and other materials provided to their clients or the general public, and (vi) marketing message.
(b) In times of economic recession would you expect the demand for audits to increase or decrease? Would you expect clients to shift from large (Big-4) auditors to national auditors or from national auditors to Big-4 auditors? Why or why not?