Examlex
Mautz and Sharaf,in 1961,attempted to generalise the existing auditing literature and provide a comprehensive theory of auditing.
Null Hypothesis
A hypothesis that suggests there is no significant difference or relationship between specified groups or variables, serving as a default position until evidence suggests otherwise.
Sampling Error
The error that occurs due to selecting a sample instead of conducting a census of the entire population, leading to discrepancies between the sample and population parameters.
Statistical Power
The probability that a statistical test will correctly reject a false null hypothesis, related to the study's sample size and effect size.
Type II Error
Occurs when a false null hypothesis is not rejected, implying a failure to detect an effect or difference when one actually exists.
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