ACCO 4093 AUDITING THEORY2ND EVALUATION EXAMTOTAL NO. OF EXAMINEES: 874

Remarks:RJ RejectRV ReviseRT Retain

Item Difficulty:VD Very Difficult (0.00-0.20)D Difficult (0.21-0.40)MD Moderately Difficult (0.41-0.60)

ITEM NUMBER12345678910111213141516171819202122232425

Upper (27%)0.9810.7610.970.890.96110.980.970.920.9710.980.920.990.990.980.9110.960.9410.97

Lower (27%)0.910.950.680.890.690.440.620.870.910.490.570.570.520.970.620.720.880.550.560.560.930.820.440.780.83

Item Discrimination (U-L)0.070.050.080.110.290.450.340.120.090.490.390.360.450.020.360.20.110.440.420.350.070.140.50.220.14

QQQND MDVDDND QVDDDVDQDND ND VDVDDQND VDMDND

Item Difficulty [(U+L)/2]0.940.970.720.940.830.670.790.930.950.740.770.750.740.990.80.820.930.770.770.740.960.890.690.890.9

VEVEEVEVEEEVEVEEEEEVEVEVEVEEEEVEVEEVEVE

RemarksRJRJRJRJRJRJRVRJRJRJRVRVRJRJRJRJRJRJRJRVRJRJRJRJRJ

ITEM NUMBER26272829303132333435363738394041424344454647484950

Upper (27%)0.860.9710.990.860.990.980.960.920.980.980.980.9610.890.960.960.990.990.990.990.8710.990.95

Lower (27%)0.40.810.720.810.420.420.530.560.70.750.780.70.530.830.580.340.440.80.850.770.660.30.750.540.38

Item Discrimination (U-L)0.470.160.280.180.440.580.460.40.220.230.210.280.430.170.320.610.530.190.140.220.330.570.240.450.57

VDND MDND VDVDVDVDMDMDMDMDVDND DVDVDND ND MDDVDMDVDVD

Item Difficulty [(U+L)/2]0.630.890.860.90.640.70.750.760.810.860.880.840.740.910.740.650.70.90.920.880.820.590.880.760.67

EVEVEVEEEEEVEVEVEVEEVEEEEVEVEVEVEMDVEEE

RemarksRJRJRJRJRJRJRJRJRJRJRJRJRJRJRVRJRJRJRJRJRJRJRJRJRJ

Item Discrimination:Q Questionable (0.10 and below)ND Not Discriminating (0.11-0.20)MD Moderately Discriminating (0.21-0.30)

ITEM NUMBER51525354555657585960616263646566676869707172737475

Upper (27%)0.890.810.990.990.9110.590.9410.910.750.890.920.980.360.870.920.940.90.60.660.90.970.920.46

Lower (27%)0.540.460.920.840.510.670.10.640.640.680.260.570.440.650.220.820.550.550.680.330.420.440.780.680.12

Item Discrimination (U-L)0.340.360.070.150.390.330.50.30.350.220.480.320.470.330.140.050.370.390.220.270.230.460.190.250.34

DDQND DDVDDDMDVDDVDDND QDDMDMDMDVDND MDD

Item Difficulty [(U+L)/2]0.710.640.960.920.710.830.350.790.820.790.50.730.680.820.290.850.740.740.790.470.540.670.880.80.29

EEVEVEEVED EVEEMDEEVED VEEEEMDMDEVEVED

RemarksRVRVRJRJRVRJRJRVRJRVRJRVRJRJRJRJRVRVRVRTRTRJRJRJRT

D Discriminating (0.31-0.40)VD Very Discriminating (0.41-1.00)

E Easy (0.61-0.80)VE Very Easy (0.81-1.00)