jfa
CRANjfaMaRDI QIDQ63746FDOQ63746
Statistical Methods for Auditing
Last update: 4 October 2023
Copyright license: GNU General Public License
Software version identifier: 0.6.5, 0.6.6, 0.1.0, 0.2.0, 0.3.0, 0.3.1, 0.4.0, 0.5.0, 0.5.1, 0.5.2, 0.5.3, 0.5.4, 0.5.5, 0.5.6, 0.5.7, 0.6.0, 0.6.1, 0.6.2, 0.6.3, 0.6.4, 0.6.7, 0.7.0
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. (2021) <doi:10.31234/osf.io/kzqp5>, and Derks et al. (2022) <doi:10.31234/osf.io/8nf3e>.
- JASP for Audit: Bayesian Tools for the Auditing Practice
- Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency
- The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence using the Bayes Factor
- An Impartial Bayesian Hypothesis Test for Audit Sampling
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