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Describe circumstances that affect the risk of misstatement for a contingent loss.
Two-tailed Test
A statistical hypothesis test in which the area of rejection is on both sides of the sampling distribution, allowing for testing in both directions.
Z-statistic
A statistical measure that quantifies the distance (in standard deviation units) a data point is from the mean of a distribution.
Two-tailed Test
A statistical test that considers both directions of an effect, testing the possibility of relationships in both positive and negative directions.
Significant
Denoting a result in statistical analysis that is likely not due to chance, thereby indicating a meaningful difference or correlation.
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