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If no material fluctuations are found using analytical procedures and the auditor concludes that differences should not have occurred,
Effect Size
A quantitative measure of the strength of a phenomenon or the magnitude of difference between groups in a study.
Cohen's Standard
A guideline used in statistics to evaluate the size of an effect or difference, indicating the practical significance of research findings.
Meta-analysis
A statistical technique for summarizing the results of multiple studies on a specific topic to derive conclusions about that topic's body of research.
Statistical Method
A mathematical science used for data analysis, interpretation, explanation, and presentation.
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