Interrater Reliability Refers to Which of the Following

question 36

Multiple Choice

Interrater reliability refers to which of the following?

• A) The extent that two or more raters obtain the same result when using the same instrument to measure a concept
• B) The same rater making the same assessment on two or more occasions
• C) Gathering data that were intended to be collected
• D) a and c

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Definitions:

Relevance

A characteristic of financial information that is capable of making a difference in the decisions made by users.

Decision Usefulness

The quality of financial information that helps users make informed decisions regarding investment, credit, and similar activities.

General Objective

The overarching, broad goal that guides decision making and strategy within an organization or project.

Derived External User Objective

A goal or requirement for financial information that is created based on the needs of external users of financial statements.