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When a client company does not maintain its own share records, the auditor should obtain written confirmation from the share registrar concerning:
Interquartile Range
A measure of variability, defined as the difference between the first and third quartiles, describing the middle 50% of a data set.
25th Percentile
A value below which 25% of the data falls.
75th Percentile
A value below which 75% of the data points in a dataset fall, used as a measure of dispersion.
Symmetric Data
Data that are evenly distributed around the center, showing mirror-image properties on both sides of the median.
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