random.sampling: Simple Random Sampling for Audit Populations

In koenderks/auditR: A Multifunctional R Package for Auditing

Description

This function takes as input a data frame containing an audit population, which needs at least a column indicating the book values of the line items.

Usage

random.sampling(data, bookCol, sample.size)

Arguments

data	A data frame containing at least the book values of the audit population.
bookCol	A character indicating the name of the column used for the book values.
sample.size	An integer representing the number of line items to sample.

Value

A data frame containing the sample values.

Details

EMPTY FOR NOW

Author(s)

Koen Derks, [e-mail]

Examples

# Create an imaginary data set
bookValues   <- rgamma(n = 2400, shape = 1, rate = 0.001)
error.rate   <- 0.1
error        <- sample(0:1, 2400, TRUE, c(1-error.rate, error.rate))
taint        <- rchisq(n = 2400, df = 1) / 10
auditValues  <- bookValues - (error * taint * bookValues)
frame        <- data.frame( bookValues = round(bookValues,2),
                            auditValues = round(auditValues,2))
# Sample from the population
random.sampling(data = frame,
                bookCol = "bookValues",
                sample.size = 100)

koenderks/auditR documentation built on May 16, 2019, 7:16 p.m.