## How the statistical hypothesis testing model applies to the audit verification processPublishing Services Division, College of Business Administration, Georgia State University, 1980 - Business & Economics - 20 pages |

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A-lc accept Hq acceptance region accounting population approximately assuming audit sample estimate AUDIT VERIFICATION PROCESS auditing context auditor auditor's specified value auditor's task book value central limit theorem consider depicts an area distribution of NX Elliott and Rogers entire population equal equation Ernst explicitly Figure A-lb Harwood Hq is usually HYPOTHESIS TESTING MODEL i.e. probability incorrectly accepting individual account level interval ject known mated materiality minimum amount normal deviate corresponding normal distribution null hypothesis number of items parameter particular probability density function probability of incorrectly Probability of Type Pushkin random sample reject H risk sample mean sample size formula shading depicts standard normal deviate STATISTICAL HYPOTHESIS TESTING symmetry test procedure test statistic TESTING MODEL APPLIES theorem in statistics total true value Type II error type of distribution unique value uniquely determined usually referred value or values variance