The table below shows estimated future cost-of-living adjustments (COLAs) and estimated future percentage increases in the national average wage index (AWI). These estimates are derived from the intermediate assumptions in the 2015 Trustees Report.he table below shows estimated future cost-of-living adjustments (COLAs) and estimated future percentage increases in the national average wage index (AWI). These estimates are derived from the intermediate assumptions in the 2015 Trustees Report.
Item Analysis. Item Analysis is an important (probably the most important) tool to increase test effectiveness. Each items contribution is analyzed and assessed. To write effective items, it is necessary to examine whether they are measuring the fact, idea, or concept for which they were intended.
When preparing this program the auditor should consider and design audit procedures that address relevant presentation and disclosure requirements. GUIDANCE-PROPERTY, PLANT AND EQUIPMENT AUDIT PROGRAM PROPERTY, PLANT AND EQUIPMENT Test Account Detail OBTAIN OR PREPARE A DETAILED ANALYSIS OF ACCOUNT BALANCES (1). 1.