| Summary: | This paper considers the unknown electrical resistance (measurand) as the numerical result of the measurement that was carried out by means of the well-known direct comparison measurement method using an appropriate standard resistor and voltmeter. In the literature, this measurement method is also referred to as a series comparison method. This method of measurement is one of the indirect methods and is suitable for measuring low resistance. This paper presents two approaches for evaluating the unknown electrical resistance and its associated combined standard uncertainty. The entire process of evaluating the combined standard uncertainty that is associated with the measurand and the standard uncertainties that are associated with the analyzed input quantities has been entirely performed in accordance with the applicable international recommendations and guidelines for the uncertainty of measurement. The analyzed approaches for evaluating the combined standard uncertainty are designed to be universal and valid both for the mutually non-correlated input quantities and for the mutually correlated input quantities, which can be obtained from a single observation, or repeated observations or by other means. This paper can substantially contribute to the measurements in electrical engineering and education.
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