{
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  "Title": "Statistical Methods for Auditing",
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  "Date": "2025-11-14",
  "Authors@R": "c(\nperson(\"Koen\", \"Derks\", email = \"k.derks@nyenrode.nl\", role = c(\"aut\", \"cre\"),\ncomment = c(ORCID = '0000-0002-5533-9349')),\nperson(\"Lotte\", \"Mensink\", email = \"l.mensink@nyenrode.nl\", role = \"ctb\",\ncomment = c(ORCID = '0009-0001-8321-4690')),\nperson(\"Federica\", \"Picogna\", email = \"f.picogna@nyenrode.nl\", role = \"ctb\",\ncomment = c(ORCID = '0009-0005-5587-6119'))\n)",
  "Description": "Provides statistical methods for auditing as implemented\nin JASP for Audit (Derks et al., 2021\n<doi:10.21105/joss.02733>). First, the package makes it easy\nfor an auditor to plan a statistical sample, select the sample\nfrom the population, and evaluate the misstatement in the\nsample compliant with international auditing standards. Second,\nthe package provides statistical methods for auditing data,\nincluding tests of digit distributions and repeated values.\nFinally, the package includes methods for auditing algorithms\non the aspect of fairness and bias. Next to classical\nstatistical methodology, the package implements Bayesian\nequivalents of these methods whose statistical underpinnings\nare described in Derks et al. (2021) <doi:10.1111/ijau.12240>,\nDerks et al. (2024) <doi:10.2308/AJPT-2021-086>, Derks et al.\n(2022) <doi:10.31234/osf.io/8nf3e> Derks et al. (2024)\n<doi:10.31234/osf.io/tgq5z>, and Derks et al. (2025)\n<doi:10.31234/osf.io/b8tu2>.",
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  "Date/Publication": "2025-12-21 09:47:24 UTC",
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  "Author": "Koen Derks [aut, cre] (ORCID: <https://orcid.org/0000-0002-5533-9349>),\nLotte Mensink [ctb] (ORCID: <https://orcid.org/0009-0001-8321-4690>),\nFederica Picogna [ctb] (ORCID: <https://orcid.org/0009-0005-5587-6119>)",
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  "_help": [
    {
      "page": "jfa",
      "title": "jfa - Statistical Methods for Auditing",
      "topics": [
        "jfa-package",
        "jfa"
      ]
    },
    {
      "page": "accounts",
      "title": "Accounts Receivable",
      "topics": [
        "accounts"
      ]
    },
    {
      "page": "allowances",
      "title": "Legitimacy Audit",
      "topics": [
        "allowances"
      ]
    },
    {
      "page": "auditPrior",
      "title": "Audit Sampling: Prior Distributions",
      "topics": [
        "auditPrior"
      ]
    },
    {
      "page": "benchmark",
      "title": "Benchmark Analysis of Sales Versus Cost of Sales",
      "topics": [
        "benchmark"
      ]
    },
    {
      "page": "BuildIt",
      "title": "BuildIt Construction Financial Statements",
      "topics": [
        "BuildIt"
      ]
    },
    {
      "page": "carrier",
      "title": "Carrier Company Financial Statements",
      "topics": [
        "carrier"
      ]
    },
    {
      "page": "compas",
      "title": "COMPAS Recidivism Prediction",
      "topics": [
        "compas"
      ]
    },
    {
      "page": "digit_test",
      "title": "Data Auditing: Digit Distribution Test",
      "topics": [
        "digit_test"
      ]
    },
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      "page": "evaluation",
      "title": "Audit Sampling: Evaluation",
      "topics": [
        "evaluation"
      ]
    },
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      "title": "Algorithm Auditing: Fairness Measures Selection",
      "topics": [
        "fairness_selection"
      ]
    },
    {
      "page": "jfa-methods",
      "title": "Methods for jfa objects",
      "topics": [
        "jfa-methods",
        "plot.jfaDistr",
        "plot.jfaEvaluation",
        "plot.jfaFairness",
        "plot.jfaFairnessSelection",
        "plot.jfaPlanning",
        "plot.jfaPosterior",
        "plot.jfaPredict",
        "plot.jfaPrior",
        "plot.jfaRv",
        "predict.jfaPosterior",
        "predict.jfaPrior",
        "print.jfaDistr",
        "print.jfaEvaluation",
        "print.jfaFairness",
        "print.jfaFairnessSelection",
        "print.jfaPlanning",
        "print.jfaPosterior",
        "print.jfaPredict",
        "print.jfaPrior",
        "print.jfaRv",
        "print.jfaSelection",
        "print.summary.jfaDistr",
        "print.summary.jfaEvaluation",
        "print.summary.jfaFairness",
        "print.summary.jfaPlanning",
        "print.summary.jfaPosterior",
        "print.summary.jfaPrior",
        "print.summary.jfaSelection",
        "summary.jfaDistr",
        "summary.jfaEvaluation",
        "summary.jfaFairness",
        "summary.jfaPlanning",
        "summary.jfaPosterior",
        "summary.jfaPrior",
        "summary.jfaSelection"
      ]
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      "title": "Algorithm Auditing: Fairness Metrics and Parity",
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        "model_fairness"
      ]
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      "title": "Audit Sampling: Planning",
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        "planning"
      ]
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      "title": "Data Auditing: Repeated Values Test",
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        "repeated_test"
      ]
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      "title": "Retailer Group Audit",
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        "retailer"
      ]
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      "title": "Factory Workers' use of Hand Sanitizer",
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        "sanitizer"
      ]
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      "title": "Audit Sampling: Selection",
      "topics": [
        "selection"
      ]
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    {
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      "title": "Sino Forest Corporation's Financial Statements.",
      "topics": [
        "sinoForest"
      ]
    }
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