ACCO 4093 AUDITING THEORY

2ND EVALUATION EXAM

TOTAL NO. OF EXAMINEES: 874
ITEM NUMBER
Upper (27%)
Lower (27%)
Item Discrimination
(U-L)
Item Difficulty
[(U+L)/2]
Remarks
ITE
M
NU
MB
26
ER

27

28

1
0.9
8
0.9
1
0.0
7
Q
0.9
4
VE
RJ

2
1
0.9
5
0.0
5
Q
0.9
7
VE
RJ

3
4
5
6
7
8
9
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
0.7
0.9 0.8 0.9
0.9 0.9 0.9 0.9
0.9 0.9 0.9 0.9 0.9 0.9
0.9 0.9
0.9
1
1
1
1
1
1
6
7
9
6
8
7
2
7
8
2
9
9
8
1
6
4
7
0.6 0.8 0.6 0.4 0.6 0.8 0.9 0.4 0.5 0.5 0.5 0.9 0.6 0.7 0.8 0.5 0.5 0.5 0.9 0.8 0.4 0.7 0.8
8
9
9
4
2
7
1
9
7
7
2
7
2
2
8
5
6
6
3
2
4
8
3
0.0 0.1 0.2 0.4 0.3 0.1 0.0 0.4 0.3 0.3 0.4 0.0 0.3
0.1 0.4 0.4 0.3 0.0 0.1
0.2 0.1
0.2
0.5
8
1
9
5
4
2
9
9
9
6
5
2
6
1
4
2
5
7
4
2
4
Q
ND MD VD D
ND Q
VD D
D
VD Q
D
ND ND VD VD D
Q
ND VD MD ND
0.7 0.9 0.8 0.6 0.7 0.9 0.9 0.7 0.7 0.7 0.7 0.9
0.8 0.9 0.7 0.7 0.7 0.9 0.8 0.6 0.8
0.8
0.9
2
4
3
7
9
3
5
4
7
5
4
9
2
3
7
7
4
6
9
9
9
E
VE VE E
E
VE VE E
E
E
E
VE VE VE VE E
E
E
VE VE E
VE VE
RJ
RJ
RJ
RJ
RV RJ
RJ
RJ
RV RV RJ
RJ
RJ
RJ
RJ
RJ
RJ
RV RJ
RJ
RJ
RJ
RJ

Item Difficulty
[(U+L)/2]

29
30
31
32
33
34
35
36
0.8 0.9
0.9 0.8 0.9 0.9 0.9 0.9
6
7
1
9
6
9
8
6
2
0.8 0.7 0.8 0.4 0.4 0.5 0.5
0.4
1
2
1
2
2
3
6 0.7
0.4 0.1 0.2 0.1 0.4 0.5 0.4
0.2
7
6
8
8
4
8
6 0.4
2
VD ND MD ND VD VD VD VD MD
0.6 0.8 0.8
0.6
0.7 0.7 0.8
3
9
6 0.9
4 0.7
5
6
1

37
38
39
40
41
42
43
44
0.9 0.9 0.9 0.9
0.8 0.9 0.9 0.9
8
8
8
6
1
9
6
6
9
0.7 0.7
0.5 0.8 0.5 0.3 0.4
5
8 0.7
3
3
8
4
4 0.8
0.2 0.2 0.2 0.4 0.1 0.3 0.6 0.5 0.1
3
1
8
3
7
2
1
3
9
MD MD MD VD ND D
VD VD ND
0.8 0.8 0.8 0.7 0.9 0.7 0.6
6
8
4
4
1
4
5 0.7 0.9

45
46
47
48
49
50
0.9 0.9 0.9 0.8
0.9 0.9
9
9
9
7
1
9
5
0.8 0.7 0.6
0.7 0.5 0.3
5
7
6 0.3
5
4
8
0.1 0.2 0.3 0.5 0.2 0.4 0.5
4
2
3
7
4
5
7
ND MD D
VD MD VD VD
0.9 0.8 0.8 0.5 0.8 0.7 0.6
2
8
2
9
8
6
7

Remarks

E
RJ

VE
RJ

Upper (27%)
Lower (27%)
Item Discrimination
(U-L)

ITEM NUMBER

VE
RJ

VE
RJ

VE
RJ

51 52 53 54
0.8 0.8 0.9 0.9
Upper (27%)
9
1
9
9
0.5 0.4 0.9 0.8
Lower (27%)
4
6
2
4
Item Discrimination:
Item Discrimination
0.3 0.3
0.0 0.1
Q Questionable (0.10
and below)
ND Not Discriminating (0.11-0.20)
MD Moderately Discriminating (0.21-

E
RJ

E
RJ

E
RJ

E
RJ

VE
RJ

VE
RJ

VE
RJ

VE
RJ

55
0.9
1
0.5
1
0.3

56

57
0.5
9

58
0.9
4
0.6
4
0.3

59

60
0.9
1
0.6
8
0.2

61
0.7
5
0.2
6
Item
0.4

62 63 64 65 66 67 68 69
0.8 0.9 0.9 0.3 0.8 0.9 0.9
9
2
8
6
7
2
4 0.9
0.5 0.4 0.6 0.2 0.8 0.5 0.5 0.6
7
4
5
2
2
5
5
8
Difficulty:
0.3
0.1(0.00-0.20)
0.0 0.3 0.3 0.2
VD 0.4
Very 0.3
Difficult
D Difficult (0.21-0.40)
MD Moderately Difficult (0.41-0.60)

1
0.6
7
0.3

0.1
0.5

1
0.6
4
0.3

E
RJ

VE
RJ

E
RV

E
RJ

E
RJ

VE
RJ

VE
RJ

VE
RJ

70

71 72 73 74
0.6
0.9 0.9
6 0.9
7
2
0.4 0.4 0.7 0.6
2Remarks:
4
8
8
0.2 0.4
0.1 0.2
RJ Reject
RV Revise
RT Retain

0.6
0.3
3
0.2

MD
RJ

VE
RJ

E
RJ

E
RJ
75
0.4
6
0.1
2
0.3

(U-L)
Item Difficulty
[(U+L)/2]
Remarks

4
6
7
5
9
3
5
2
8
2
7
3
4
5
7
9
2
7
3
6
9
5
4
D
D
Q
ND D
D
VD D
D
MD VD D
VD D
ND Q
D
D
MD MD MD VD ND MD D
0.7 0.6 0.9 0.9 0.7 0.8 0.3 0.7 0.8 0.7
0.7 0.6 0.8 0.2 0.8 0.7 0.7 0.7 0.4 0.5 0.6 0.8
0.2
1
4
6
2
1
3
5
9
2
9 0.5
3
8
2
9
5
4
4
9
7
4
7
8 0.8
9
E
E
VE VE E
VE D
E
VE E
MD E
E
VE D
VE E
E
E
MD MD E
VE VE D
RV RV RJ
RJ
RV RJ
RJ
RV RJ
RV RJ
RV RJ
RJ
RJ
RJ
RV RV RV RT
RT
RJ
RJ
RJ
RT
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)