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The Test Details of Balances Procedure That Requires the Auditor

question 66

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The test details of balances procedure that requires the auditor to trace the book balance on the reconciliation to the general ledger is an attempt to satisfy the audit objective of:


Definitions:

Type I Error

A Type I Error occurs when the null hypothesis is incorrectly rejected when it is actually true.

Set Of Comparisons

A general term that could describe various statistical or evaluative processes aimed at comparing different sets of data or outcomes.

Familywise Error

The probability of making one or more Type I errors across multiple hypothesis tests.

Tukey Test

A statistical test used to compare the means of three or more groups to find out which ones significantly differ from each other.

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