Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...
What exactly is an Anderson-Darling test? Testing for normality is often the first step in analyzing your data. Many statistical tools you might use have normality as an underlying assumption. If you ...
Normality testing is a fundamental component in statistical analysis, central to validating many inferential techniques that presume Gaussian behaviour of error terms ...