Exhibit 9-4: Following Is a List of Testing Practices

question 43

Multiple Choice

Exhibit 9-4: Following is a list of testing practices.Assuming other things are equal, indicate whether the practice would lower reliability, raise reliability, or neither.
-Refer to Exhibit 9-4.Adding 10 items similar to those already in the test

• A) lower reliability
• B) raise reliability
• C) neither raise nor lower reliability

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Definitions:

SEC

The Securities and Exchange Commission, a U.S. federal agency responsible for regulating the securities industry and protecting investors.

Accounting Profession

This refers to the field involving the measurement, processing, and communication of financial and non-financial information about economic entities such as businesses and corporations.

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The Electronic Data Gathering, Analysis, and Retrieval system used by the U.S. Securities and Exchange Commission (SEC) for the submission of documents.

SEC

The Securities and Exchange Commission (SEC) is a U.S. government agency responsible for regulating the securities markets and protecting investors.