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 <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>.
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
Packaged: 2025-11-14 16:12:43 UTC; koenderks
Author: Koen Derks [aut, cre] (ORCID: <https://orcid.org/0000-0002-5533-9349>),
  Lotte Mensink [ctb] (ORCID: <https://orcid.org/0009-0001-8321-4690>),
  Federica Picogna [ctb] (ORCID: <https://orcid.org/0009-0005-5587-6119>)
Maintainer: Koen Derks <k.derks@nyenrode.nl>
Repository: CRAN
Date/Publication: 2025-11-15 12:00:02 UTC
Built: R 4.6.0; x86_64-w64-mingw32; 2026-04-15 04:25:59 UTC; windows
Archs: x64
