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A is a tool for explicitly considering all aspects of the fraud and for establishing fraud theories.
Chi-squared Goodness-of-fit Test
A statistical test to determine if observed data matches the expected distribution of data across different categories.
Chi-squared Distribution
A statistical distribution describing the distribution of the sum of squared independent, standard normal variables, often used in hypothesis testing.
Non-negative
A term used to describe numbers that are either positive or zero, indicating values that are not less than zero.
Test Statistic
A value calculated from sample data, used in hypothesis testing to determine whether to reject the null hypothesis for the entire population.
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