allowances

Fictional population from a legitimacy audit, containing 4189 records with
identification numbers, stratum identifiers, book values, and audit values.
The audit values are added for illustrative purposes, as these would
need to be assessed by the auditor in the execution stage of the audit.

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

allowances function

A data frame with 4189 rows and 5 variables.<dl>
 <dt>item</dt>
<dd>a unique record identification number.</dd> <dt>branch</dt>
<dd>the stratum identifier / branch number.</dd> <dt>bookValue</dt>
<dd>the item book value in US dollars.</dd> <dt>auditValue</dt>
<dd>the item audit (i.e., true) value in US dollars.</dd> <dt>times</dt>
<dd>a sample selection indicator (<code>0</code> = not in sample).</dd>
</dl>

Format

Legitimacy Audit — allowances

A data frame with 4189 rows and 5 variables.<dl>
 <dt>item</dt>
<dd>a unique record identification number.</dd>

 <dt>branch</dt>
<dd>the stratum identifier / branch number.</dd>

 <dt>bookValue</dt>
<dd>the item book value in US dollars.</dd>

 <dt>auditValue</dt>
<dd>the item audit (i.e., true) value in US dollars.</dd>

 <dt>times</dt>
<dd>a sample selection indicator (<code>0</code> = not in sample).</dd>


</dl>

allowances: Legitimacy Audit

Description

Usage

Arguments

Format

Examples