Publicly held companies, or private companies that apply for credit, must have routine audits of financial transactions conducted. Outside agencies, not affiliated with the company, perform these ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

Download and unzip this repository to your local machine. Navigate to this directory and open the command line. For the purposes of running the scripts, this will be the root directory. Auditing ...

The American Institute of CPAs has released "Audit Sampling," a newly updated audit guide containing the latest requirements and practices for auditors. Processing Content The institute has updated ...

Auditing involves assessing financial statements to ensure accuracy and compliance. A key component of this process is determining materiality and performance materiality, which are critical for ...

jfa is an R package that provides statistical methods for auditing. Its functionality and intended workflow are implemented with a graphical user interface in the Audit module of JASP ...