accounts

Audit sample obtained from a population of N = 87 accounts receivable,
totaling $612,824 in book value (Higgins and Nandram, 2009; Lohr, 2021).

datasets

Provides statistical methods for auditing as implemented in JASP
for Audit (Derks et al., 2021 <doi:10.21105/joss.02733>). First, the package
makes it easy for an auditor to plan a statistical sample, select the sample
from the population, and evaluate the misstatement in the sample compliant
with international auditing standards. Second, the package provides
statistical methods for auditing data, including tests of digit
distributions and repeated values. Finally, the package includes methods for
auditing algorithms on the aspect of fairness and bias. Next to classical
statistical methodology, the package implements Bayesian equivalents of
these methods whose statistical underpinnings are described in Derks et al.
(2021) <doi:10.1111/ijau.12240>, Derks et al. (2024)
<doi:10.2308/AJPT-2021-086>, Derks et al. (2022) <doi:10.31234/osf.io/8nf3e>
Derks et al. (2024) <doi:10.31234/osf.io/tgq5z>, and Derks et al. (2025)
<doi:10.31234/osf.io/b8tu2>.

Koen Derks

Statistical Methods for Auditing

Lotte Mensink

Federica Picogna

accounts function

A data frame with 20 rows and 3 variables.<dl>
 <dt>account</dt>
<dd>account number (between 1 - 87)</dd> <dt>bookValue</dt>
<dd>booked value of the account</dd> <dt>auditValue</dt>
<dd>audited (i.e., true) value of the account</dd>
</dl>

Format

Accounts Receivable — accounts

A data frame with 20 rows and 3 variables.<dl>
 <dt>account</dt>
<dd>account number (between 1 - 87)</dd>

 <dt>bookValue</dt>
<dd>booked value of the account</dd>

 <dt>auditValue</dt>
<dd>audited (i.e., true) value of the account</dd>


</dl>

accounts: Accounts Receivable

Description

Usage

Arguments

Format

References

Examples