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A Sensitivity Analysis of Changes in Value Based on Industry

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A sensitivity analysis of changes in value based on industry and cash-flow assumptions is one of the aspects of the audit program for goodwill impairment testing.

Recognize the ethical considerations in choosing a sample size and method.
Distinguish between probability and nonprobability sampling methods.
Analyze the impact of sampling methods on the generalizability of research findings.
Explain the concept of a sampling frame and its importance in research design.

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