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To Adequately Plan the Appropriate Audit Evidence to Gather, Australian

question 90

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To adequately plan the appropriate audit evidence to gather, Australian auditing standards require the auditor to gain an understanding of:


Definitions:

Dependent Means

Dependent means refer to statistical analyses concerning means from related or paired samples, where the observation in one sample is influenced by or paired with the other.

Sample

A subset of a population. See Population.

Obtained Value

The specific result or number arrived at after conducting an experiment or calculation.

Critical Value

A point on the scale of the test statistic beyond which the hypothesis is rejected.

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