The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.

The concept of &ldquo / climate change&rdquo / is, nowadays, seen as a global problem of the whole world. It has impacts on the economic, social, and environmental life of human beings, and also on the local life. As one of the sectors that are important for the local economies, &ldquo / tourism&rdquo / is vulnerable to climate change due to being sensitive to the factors of climate and weather. Therefore, to discuss the relation between the climate change and tourism is the aim of this thesis. In this regard, the context of &ldquo / the awareness of the actors&rdquo / about the impacts of the climate change becomes important. To evaluate the awareness of the actors, the research is focused on &ldquo / the response mechanisms&rdquo / that they develop. The hypothesis is that although the expected impact of climate change is very important, the level of awareness of the actors on this sector is rather limited and this leads to limited action to mitigate the negative impacts of climate change on tourism. In this regard, in this research, the main purpose is identified as to discuss the impacts of climate change on tourism, and to evaluate the awareness of the actors and the response mechanisms. It is researched that whether the actors are aware of the current condition about climate change and tourism and whether the response mechanisms that actors develop are effective on the impacts of climate change on tourism. As a sample in Turkey, Antalya is defined as the case study area, and the impacts of climate change on tourism are examined, and the awareness of the actors is analyzed. It is displayed, by the results of the analysis, that which type of mechanisms the actors in Antalya have trend to develop about climate change impacts.

Non-response is an error common to most surveys. In this dissertation, the error of non-response is described in terms of its sources and its contribution to the Mean Square Error of survey estimates. Various response and completion rates are defined. Techniques are examined that can be used to identify the extent of nonresponse bias in surveys. Methods to identify auxiliary variables for use in nonresponse adjustment procedures are described. Strategies for dealing with nonresponse are classified into two types, namely preventive strategies and post hoc adjustments of data. Preventive strategies discussed include the use of call-backs and follow-ups and the selection of a probability sub-sample of non-respondents for intensive follow-ups. Post hoc adjustments discussed include population and sample weighting adjustments and raking ratio estimation to compensate for unit non-response as well as various imputation methods to compensate for item non-response. / Mathematical Sciences / M. Com. (Statistics)

Non-response is an error common to most surveys. In this dissertation, the error of non-response is described in terms of its sources and its contribution to the Mean Square Error of survey estimates. Various response and completion rates are defined. Techniques are examined that can be used to identify the extent of nonresponse bias in surveys. Methods to identify auxiliary variables for use in nonresponse adjustment procedures are described. Strategies for dealing with nonresponse are classified into two types, namely preventive strategies and post hoc adjustments of data. Preventive strategies discussed include the use of call-backs and follow-ups and the selection of a probability sub-sample of non-respondents for intensive follow-ups. Post hoc adjustments discussed include population and sample weighting adjustments and raking ratio estimation to compensate for unit non-response as well as various imputation methods to compensate for item non-response. / Mathematical Sciences / M. Com. (Statistics)