Which of the Following Is a Characteristic of the Person

question 79

Multiple Choice

Which of the following is a characteristic of the person doing the assessment of the financial statements?

• A)The person completing the assessment is an employee of the company.
• B)The person completing the assessment works for an accounting firm that is associated with the company only in a role of being hired to perform an audit.
• C)The person performing the assessment may be a banker,current or potential stockholder,or a regulatory body.
• D)The person performing the assessment makes adjustments to the decisions recorded by the firm so that outsiders have accurate information to make decisions.

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Definitions:

Inter-judge Reliability

The level of agreement or consistency between different judges or raters measuring the same phenomenon.

Internal Consistency

A measure of how well the items on a test measure the same construct or trait.

Content Validity

Refers to the extent to which a test measures all aspects of the concept it intends to measure.

Alternate-form Reliability

Refers to a measure's reliability assessed by comparing different versions of the test that are created to be equivalent.