Examlex
When analytical procedures reveal unusual fluctuations in an account balance, the auditor will probably perform fewer tests of details for that account and increase the tests of controls related to the account.
Correlation Coefficient
A statistical measure that indicates the extent to which two variables fluctuate together.
Independent Variable
A variable in an experiment that is manipulated to determine its effect on the dependent variable.
Dependent Variable
The variable in an experiment that is observed and measured to see how it is influenced by the independent variable.
Correlation Coefficient
A numerical measure that indicates the extent of a linear relationship between two variables, ranging from -1 to 1.
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