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

question 29

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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.Removing ambiguous items from the test


Definitions:

Expected Dividend

Expected dividend is the estimated dividend per share that a company plans to pay out in the future.

Current Dividend

The most recent dividend payment approved by a company's board of directors and distributed to its shareholders.

Yld%

A financial metric typically used to refer to the yield percentage of a bond, indicating the return investors can expect to earn if they hold the bond until maturity.

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