accounts {jfa} | R Documentation |
Accounts Receivable
Description
Audit sample obtained from a population of N = 87 accounts receivable, totaling $612,824 in book value (Higgins and Nandram, 2009; Lohr, 2021).
Usage
data(accounts)
Format
A data frame with 20 rows and 3 variables.
- account
account number (between 1 - 87)
- bookValue
booked value of the account
- auditValue
audited (i.e., true) value of the account
References
Higgins, H. N., & Nandram, B. (2009). Monetary unit sampling: Improving estimation of the total audit error Advances in Accounting, 25(2), 174-182. doi:10.1016/j.adiac.2009.06.001
Lohr, S. L. (2021). Sampling: Design and Analysis. CRC press.
Examples
data(accounts)
[Package jfa version 0.7.1 Index]