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The critical values z or z / 2 are the boundary values for:
Independent Auditors
Independent auditors are external auditors who examine the financial records and practices of a corporation to ensure accuracy and compliance with generally accepted accounting principles.
Financial Statements
Comprehensive reports that provide information on a company's financial performance, financial position, and cash flows over a specific period.
Corporate Governance
The procedures designed to ensure that the company is managed in the interests of the shareholders.
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