Package: jfa Title: Statistical Methods for Auditing Version: 0.7.4 Date: 2025-11-14 Authors@R: c( person("Koen", "Derks", email = "k.derks@nyenrode.nl", role = c("aut", "cre"), comment = c(ORCID = '0000-0002-5533-9349')), person("Lotte", "Mensink", email = "l.mensink@nyenrode.nl", role = "ctb", comment = c(ORCID = '0009-0001-8321-4690')), person("Federica", "Picogna", email = "f.picogna@nyenrode.nl", role = "ctb", comment = c(ORCID = '0009-0005-5587-6119')) ) Description: Provides statistical methods for auditing as implemented in JASP for Audit (Derks et al., 2021 ). 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) , Derks et al. (2024) , Derks et al. (2022) Derks et al. (2024) , and Derks et al. (2025) . Depends: R (>= 3.5.0) Imports: bde (>= 1.0.1.1), extraDistr (>= 1.9.1), ggplot2 (>= 3.4.2), methods, Rcpp (>= 0.12.0), RcppParallel (>= 5.0.1), rstan (>= 2.26.0), rstantools (>= 2.2.0), stats, truncdist (>= 1.0-2) Suggests: benford.analysis (>= 0.1.5), BenfordTests (>= 1.2.0), BeyondBenford (>= 1.4), fairness, knitr, MUS (>= 0.1.6), rmarkdown, samplingbook (>= 1.2.4), testthat LinkingTo: BH (>= 1.66.0), Rcpp (>= 0.12.0), RcppEigen (>= 0.3.3.3.0), RcppParallel (>= 5.0.1), rstan (>= 2.26.0), StanHeaders (>= 2.26.0) VignetteBuilder: knitr URL: https://koenderks.github.io/jfa/, https://github.com/koenderks/jfa BugReports: https://github.com/koenderks/jfa/issues License: GPL (>= 3) Encoding: UTF-8 LazyData: true NeedsCompilation: yes SystemRequirements: C++17, GNU make Language: en-US RoxygenNote: 7.3.3 Biarch: true Config/pak/sysreqs: cmake make libuv1-dev zlib1g-dev Repository: https://koenderks.r-universe.dev Date/Publication: 2025-12-21 09:47:24 UTC RemoteUrl: https://github.com/koenderks/jfa RemoteRef: HEAD RemoteSha: f64948adc1f2d55b977828a0748f9fad255b5125 Packaged: 2026-06-20 10:28:55 UTC; root Author: Koen Derks [aut, cre] (ORCID: ), Lotte Mensink [ctb] (ORCID: ), Federica Picogna [ctb] (ORCID: ) Maintainer: Koen Derks