jfa: Statistical Methods for Auditing

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. Next to classical audit sampling 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>. Second, the package provides statistical methods for auditing data, including (Bayesian) tests of digit distributions and tests for repeated values.

Version: 0.6.7
Depends: R (≥ 3.5.0)
Imports: bde (≥, extraDistr (≥ 1.9.1), ggplot2 (≥ 3.4.2), methods, Rcpp (≥ 0.12.0), RcppParallel (≥ 5.0.1), rstan (≥ 2.18.1), rstantools (≥ 2.2.0), stats, truncdist (≥ 1.0-2)
LinkingTo: BH (≥ 1.66.0), Rcpp (≥ 0.12.0), RcppEigen (≥, RcppParallel (≥ 5.0.1), rstan (≥ 2.18.1), StanHeaders (≥ 2.18.0)
Suggests: benford.analysis (≥ 0.1.5), BenfordTests (≥ 1.2.0), BeyondBenford (≥ 1.4), kableExtra (≥ 1.3.4), knitr, MUS (≥ 0.1.6), rmarkdown, samplingbook (≥ 1.2.4), testthat
Published: 2023-07-16
Author: Koen Derks ORCID iD [aut, cre]
Maintainer: Koen Derks <k.derks at nyenrode.nl>
BugReports: https://github.com/koenderks/jfa/issues
License: GPL (≥ 3)
URL: https://koenderks.github.io/jfa/, https://github.com/koenderks/jfa
NeedsCompilation: yes
SystemRequirements: C++17, GNU make
Language: en-US
Citation: jfa citation info
Materials: README NEWS
CRAN checks: jfa results


Reference manual: jfa.pdf
Vignettes: Audit sampling: Get started
Bayesian sampling workflow
Creating prior distributions
Data auditing: Get started
Digit analysis
Get started with the jfa package
Evaluating statistical audit samples
Planning statistical audit samples
Selecting statistical audit samples
Classical sampling workflow


Package source: jfa_0.6.7.tar.gz
Windows binaries: r-devel: jfa_0.6.7.zip, r-release: jfa_0.6.7.zip, r-oldrel: jfa_0.6.7.zip
macOS binaries: r-release (arm64): jfa_0.6.7.tgz, r-oldrel (arm64): jfa_0.6.7.tgz, r-release (x86_64): jfa_0.6.7.tgz, r-oldrel (x86_64): jfa_0.6.7.tgz
Old sources: jfa archive


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