BuildIt {jfa}

BuildIt Construction Financial Statements

Description

Fictional data from a construction company in the United States, containing 3500 observations identification numbers, book values, and audit values. The audit values are added for illustrative purposes, as these would need to be assessed by the auditor in the execution stage of the audit.

Usage

data(BuildIt)

Format

A data frame with 3500 rows and 3 variables.

ID

unique record identification number.

bookValue

book value in US dollars ($14.47–$2,224.40).

auditValue

true value in US dollars ($14.47–$2,224.40).

References

Derks, K., de Swart, J., Wagenmakers, E.-J., Wille, J., & Wetzels, R. (2021). JASP for audit: Bayesian tools for the auditing practice. Journal of Open Source Software, 6(68), 2733.

Examples

data(BuildIt)