Stability Over Time Is to _____ Reliability and Equivalency of Items

question 35

Multiple Choice

Stability over time is to _____ reliability and equivalency of items is to _____ reliability.

• A)test/retest; interrater
• B)interrater; alternate-forms
• C)split-half; test/retest
• D)test/retest; split-half

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Definitions:

Internal Control

A process designed by an organization's management and personnel to provide reasonable assurance regarding the achievement of effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.

Reasonable Assurance

A concept in auditing that suggests although not absolute, there is a high level of confidence in the financial statements accuracy.

Control Activities

Procedures and policies that are implemented by an entity to ensure that its directives are carried out, including safeguarding assets and preventing and detecting errors and fraud.

Errors And Fraud

Incorrect entries or intentional misstatements in financial statements, often leading to incorrect financial reporting.