references.bib

@Manual{jfa,
  title = {{jfa}: Statistical methods for auditing},
  author = {Koen Derks},
  year = {2023},
  note = {R package version 0.7.0},
  url = {https://CRAN.R-project.org/package=jfa},
}
@MISC{JASP,
  author = {{JASP Team}},
  title = {{JASP (Version 0.18.1)[Computer software]}},
  year = {2023},
  url = {https://jasp-stats.org/}
}
@article{Derks2021_jasp,
  title={{JASP} for {A}udit: {B}ayesian tools for the auditing practice},
  author={Derks, Koen and {de Swart}, Jacques and Wagenmakers, {Eric--Jan} and Wille, Jan and Wetzels, Ruud},
  journal={Journal of Open Source Software},
  volume={6},
  number={68},
  pages={2733},
  year={2021}
}
@article{Derks2021,
  title = {Priors in a {B}ayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency},
  author = {Derks, Koen and {de Swart}, Jacques and {van Batenburg}, Paul and Wagenmakers, {Eric--Jan} and Wetzels, Ruud},
  journal = {International Journal of Auditing},
  volume = {25},
  number = {3},
  pages = {621--636},
  year = {2021},
  publisher = {Wiley Online Library},
  doi = {10.1111/ijau.12240}
}
@article{Derks2022,
  title = {The {B}ayesian approach to audit evidence: Quantifying statistical evidence using the {B}ayes factor},
  author = {Derks, Koen and {de Swart}, Jacques and Wagenmakers, {Eric--Jan} and Wetzels, Ruud},
  year = {2022},
  journal = {PsyArXiv},
  doi = {10.31234/osf.io/kzqp5}
}
@article{Derks2022b,
  title = {An impartial {B}ayesian hypothesis test for audit sampling},
  author = {Derks, Koen and {de Swart}, Jacques and Wagenmakers, {Eric--Jan} and Wetzels, Ruud},
  year = {2022},
  journal = {PsyArXiv},
  doi = {10.31234/osf.io/8nf3e}
}
@Manual{MUS,
  title = {{MUS}: Monetary Unit Sampling and Estimation Methods, Widely Used in Auditing},
  author = {Henning Prömpers and André Guimarães},
  year = {2019},
  note = {R package version 0.1.6},
  url = {https://CRAN.R-project.org/package=MUS},
}
@Manual{samplingbook,
  title = {samplingbook: Survey Sampling Procedures},
  author = {Juliane Manitz and Mark Hempelmann and Goeran Kauermann and Helmut Kuechenhoff and Shuai Shao and Cornelia Oberhauser and Nina Westerheide and Manuel Wiesenfarth},
  year = {2021},
  note = {R package version 0.2.4},
  url = {https://CRAN.R-project.org/package=samplingbook},
}
@Manual{audit,
  title = {audit: Bounds for Accounting Populations},
  author = {Glen Meeden},
  year = {2021},
  note = {R package version 0.1.2},
  url = {https://CRAN.R-project.org/package=audit},
}
@article{Meeden2007,
  title = {Some {B}ayesian methods for two auditing problems},
  author = {Meeden, Glen and Sargent, Dawn},
  journal = {Communications in Statistics —- Theory and Methods},
  volume = {36},
  number = {15},
  pages = {2727--2740},
  year = {2007},
  publisher = {Taylor \& Francis},
  doi = {10.1080/03610920701386802}
}
@Book{Chang2022,
  title = {{R Graphics Cookbook}},
  author = {Winston Chang},
  year = {2022},
  note = {2nd edition},
  url = {https://r-graphics.org/},
  publisher = {O'Reilly}
}
@Book{Lin2022,
  title = {{Audit Analytics with R}},
  author = {Jonathan Lin},
  year = {2021},
  url = {https://auditanalytics.jonlin.ca/}
}
@Book{Wickam2017,
  title = {{R for Data Science}},
  author = {Hadley Wickam and Garrett Grolemund},
  year = {2017},
  url = {https://r4ds.had.co.nz/}
}
@Book{Grolemund2014,
  title = {{Hands-On Programming with R}},
  author = {Garrett Grolemund},
  year = {2014},
  url = {https://rstudio-education.github.io/hopr/}
}
@Book{Wilke2022,
  title = {{Fundamentals of Data Visualization}},
  author = {Claus O Wilke},
  year = {2022},
  url = {https://clauswilke.com/dataviz/}
}
@Book{Wickam2022,
  title = {{R Packages}},
  author = {Hadley Wickam and Jenny Brian},
  year = {2022},
  url = {https://r-pkgs.org/}
}
@incollection{AICPA-A,
  title = {Appendix {A}: Attributes Statistical Sampling Tables},
  booktitle = {Audit Guide: Audit Sampling},
  author = {{American Institute of Certified Public Accountants (AICPA)}},
  year = {2016},
  doi = {10.1002/9781119448617.app1}
}
@incollection{AICPA-C,
  title = {Appendix {C}: Monetary Unit Sampling Tables},
  booktitle = {Audit Guide: Audit Sampling},
  author = {{American Institute of Certified Public Accountants (AICPA)}},
  year = {2016},
  doi = {10.1002/9781119448617.app3}
}
@article{Stewart2012,
  title = {Technical notes on the {AICPA} audit guide Audit Sampling},
  author = {Trevor Stewart},
  publisher = {{American Institute of Certified Public Accountants (AICPA)}},
  adress = {New York, NY},
  pages = {5--8},
  year = {2012}
}
@incollection{ISA530,
  title = {{ISA} 530: Audit Sampling},
  booktitle = {International Standards on Auditing ({ISA})},
  author = {{International Auditing and Assurance Standards Board (IAASB)}},
  year = {2018}
}
@article{Dyer1993,
  title = {On the choice of the prior distribution in hypergeometric sampling},
  author = {Dyer, Danny and Pierce, Rebecca L},
  journal = {Communications in Statistics - Theory and Methods},
  volume = {22},
  number = {8},
  pages = {2125--2146},
  year = {1993},
  publisher = {Taylor \& Francis},
  doi = {10.1080/03610929308831139}
}
@article{Derks2021,
  title = {Priors in a {B}ayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency},
  author = {Derks, Koen and {de Swart}, Jacques and {van Batenburg}, Paul and Wagenmakers, {Eric--Jan} and Wetzels, Ruud},
  journal = {International Journal of Auditing},
  volume = {25},
  number = {3},
  pages = {621--636},
  year = {2021},
  publisher = {Wiley Online Library},
  doi = {10.1111/ijau.12240}
}
@book{Kauermann2010,
  title = {Stichproben: Methoden und praktische Umsetzung mit R},
  author = {Kauermann, Goeran and Kuechenhoff, Helmut},
  year = {2010},
  publisher = {Springer-Verlag}
}
@Manual{R,
  title = {R: A Language and Environment for Statistical Computing},
  author = {{R Core Team}},
  organization = {R Foundation for Statistical Computing},
  address = {Vienna, Austria},
  year = {2022},
  url = {https://www.R-project.org/}
}
@book{Hastie2009,
  title = {The elements of statistical learning: data mining, inference, and prediction},
  author = {Hastie, Trevor and Tibshirani, Robert and Friedman, Jerome H},
  volume = {2},
  year = {2009},
  publisher = {Springer}
}
@article{Hoekstra2014,
  title={Robust misinterpretation of confidence intervals},
  author={Hoekstra, Rink and Morey, Richard D and Rouder, Jeffrey N and Wagenmakers, {Eric--Jan}},
  journal={Psychonomic bulletin \& review},
  volume={21},
  pages={1157--1164},
  year={2014},
  publisher={Springer}
}
@article{Love2019,
  title={JASP: Graphical statistical software for common statistical designs},
  author={Love, Jonathon and Selker, Ravi and Marsman, Maarten and Jamil, Tahira and Dropmann, Damian and Verhagen, Josine and Ly, Alexander and Gronau, Quentin F and {\v{S}}m{\'\i}ra, Martin and Epskamp, Sacha and Matze, Dora and Wild, Annelise and Knight, Patrick and Rouder, Jeffrey N and Morey, Richard D and Wagenmakers, {Eric--Jan}},
  journal={Journal of Statistical Software},
  volume={88},
  issue={2},
  pages={1--17},
  year={2019}
}
@phdthesis{Broeze2006,
  title={Validation of Risk Assessment in Auditing},
  author={Broeze, Gerrit Benjamin},
  year={2006},
  url={https://research.vu.nl/ws/portalfiles/portal/42174612/complete+dissertation.pdf},
  school={Vrije Universiteit},
  address={Amsterdam}
}
@inproceedings{Stringer1963,
  title={Practical aspects of statistical sampling in auditing},
  author={Stringer, Kenneth W},
  booktitle={Proceedings of the Business and Economic Statistics Section},
  pages={405--411},
  year={1963},
  organization={American Statistical Association},
  address={Washinton DC}
}
@article{Bickel1992,
  title={Inference and auditing: the {S}tringer bound},
  author={Bickel, Peter J},
  journal={International Statistical Review/Revue Internationale de Statistique},
  pages={197--209},
  year={1992},
  publisher={International Statistical Institute ({ISI})},
  doi={10.2307/1403650}
}
@article{Clopper1934,
  title={The use of confidence or fiducial limits illustrated in the case of the binomial},
  author={Clopper, Charles J and Pearson, Egon S},
  journal={Biometrika},
  volume={26},
  number={4},
  pages={404--413},
  year={1934},
  publisher={JSTOR},
  doi={10.2307/2331986}
}
@book{Pearson1948,
  title={Tables of the Incomplete Beta-function},
  author={Pearson, Karl},
  year={1948},
  publisher={Biometrika},
  address={London}
}
@article{Rouder2014,
  title={Optional stopping: No problem for {B}ayesians},
  author={Rouder, Jeffrey N},
  journal={Psychonomic bulletin \& review},
  volume={21},
  pages={301--308},
  year={2014},
  publisher={Springer},
  doi={10.3758/s13423-014-0595-4}
}
@article{Edwards1963,
  title={{B}ayesian statistical inference for psychological research.},
  author={Edwards, Ward and Lindman, Harold and Savage, Leonard J},
  journal={Psychological review},
  volume={70},
  number={3},
  pages={193},
  year={1963},
  publisher={American Psychological Association},
  doi={10.1037/h0044139}
}
@Book{Steele1992,
  title = {Audit Risk and Audit Evidence: The {B}ayesian Approach to Statistical Auditing},
  author = {Anthony Steele},
  year = {1992},
  publisher = {London Academic Press},
  adress={London, UK}
}
@Book{Jeffreys1939,
  title = {Theory of Probability},
  author = {Hardold Jeffreys},
  note = {1st edition},
  year = {1939},
  publisher = {Clarendon Press},
  adress={Oxford, UK}
}
@Book{Jeffreys1948,
  title = {Theory of Probability},
  author = {Hardold Jeffreys},
  note = {2rd edition},
  year = {1948},
  publisher = {Clarendon Press},
  adress={Oxford, UK}
}
@Book{Jeffreys1961,
  title = {Theory of Probability},
  author = {Hardold Jeffreys},
  note = {3rd edition},
  year = {1961},
  publisher = {Clarendon Press},
  adress={Oxford, UK}
}