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If the balance sheet of a private company is dated December 31, 2018, the audit report is dated February 8, 2019, and both are released on February 15, 2019, this indicates that the auditor has searched for subsequent events that occurred up to
Hypothesized Value
A specified value in hypothesis testing which is assumed for the sake of argument or investigation.
One-Tail Test
A statistical hypothesis test in which the region of rejection is on only one side of the sampling distribution.
Test-Statistic
A value computed from sample data during a hypothesis test, used to determine whether to reject the null hypothesis.
P-Value
The probability, under the null hypothesis, of obtaining a result equal to or more extreme than what was actually observed.
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