# Copyright (C) 2020-2023 Koen Derks # This program is free software: you can redistribute it and/or modify # it under the terms of the GNU General Public License as published by # the Free Software Foundation, either version 3 of the License, or # (at your option) any later version. # This program is distributed in the hope that it will be useful, # but WITHOUT ANY WARRANTY; without even the implied warranty of # MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the # GNU General Public License for more details. # You should have received a copy of the GNU General Public License # along with this program. If not, see . context("Validation of function evaluation") # jfa version 0.1.0 test_that(desc = "(id: f3-v0.1.0-t1) Evaluation with Poisson method", { set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "poisson", materiality = 0.05) expect_equal(jfaEval[["ub"]], 0.04992887, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t2) Evaluation with Poisson method with prior", { set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "poisson", prior = TRUE, materiality = 0.05) expect_equal(jfaEval[["ub"]], 0.04911037, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t3) Evaluation with binomial method", { set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "binomial", materiality = 0.05) expect_equal(jfaEval[["ub"]], 0.04870291, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t4) Evaluation with binomial method with prior", { set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "binomial", prior = TRUE, materiality = 0.05) expect_equal(jfaEval[["ub"]], 0.04792395, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t5) Evaluation with hypergeometric method", { set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "hypergeometric", N = nrow(population)) samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "hypergeometric", N.units = 1000, materiality = 0.05) expect_equal(jfaEval[["ub"]], 0.049, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t6) Evaluation with hypergeometric method with prior", { set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] prior <- auditPrior(method = "default", likelihood = "hypergeometric", N.units = 1000) jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", prior = prior, materiality = 0.05) expect_equal(jfaEval[["ub"]], 0.046, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t7) Evaluation with stringer method", { set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "stringer.binomial") expect_equal(jfaEval[["ub"]], 0.04870291, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t8) Evaluation with stringer.meikle method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] samp$auditValue[1] <- samp[["bookValue"]][1] + (0.5 * samp[["bookValue"]][1]) # Add an understatement samp$auditValue[2] <- samp[["bookValue"]][2] + (0.5 * samp[["bookValue"]][2]) # Add an understatement samp$auditValue[3] <- samp[["bookValue"]][3] + (0.5 * samp[["bookValue"]][3]) # Add an understatement samp$auditValue[4] <- samp[["bookValue"]][4] - (0.6 * samp[["bookValue"]][4]) # Add an overstatement samp$auditValue[5] <- samp[["bookValue"]][5] - (0.6 * samp[["bookValue"]][5]) # Add an overstatement samp$auditValue[6] <- samp[["bookValue"]][6] - (0.6 * samp[["bookValue"]][6]) # Add an overstatement jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "stringer.meikle") expect_equal(jfaEval[["ub"]], 0.0338254, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t9) Evaluation with stringer.lta method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] samp$auditValue[1] <- samp[["bookValue"]][1] + (0.5 * samp[["bookValue"]][1]) # Add an understatement samp$auditValue[2] <- samp[["bookValue"]][2] + (0.5 * samp[["bookValue"]][2]) # Add an understatement samp$auditValue[3] <- samp[["bookValue"]][3] + (0.5 * samp[["bookValue"]][3]) # Add an understatement samp$auditValue[4] <- samp[["bookValue"]][4] - (0.6 * samp[["bookValue"]][4]) # Add an overstatement samp$auditValue[5] <- samp[["bookValue"]][5] - (0.6 * samp[["bookValue"]][5]) # Add an overstatement samp$auditValue[6] <- samp[["bookValue"]][6] - (0.6 * samp[["bookValue"]][6]) # Add an overstatement jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "stringer.lta") expect_equal(jfaEval[["ub"]], 0.06899349, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t10) Evaluation with stringer.pvz method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] samp$auditValue[1] <- samp[["bookValue"]][1] + (0.5 * samp[["bookValue"]][1]) # Add an understatement samp$auditValue[2] <- samp[["bookValue"]][2] + (0.5 * samp[["bookValue"]][2]) # Add an understatement samp$auditValue[3] <- samp[["bookValue"]][3] + (0.5 * samp[["bookValue"]][3]) # Add an understatement samp$auditValue[4] <- samp[["bookValue"]][4] - (0.6 * samp[["bookValue"]][4]) # Add an overstatement samp$auditValue[5] <- samp[["bookValue"]][5] - (0.6 * samp[["bookValue"]][5]) # Add an overstatement samp$auditValue[6] <- samp[["bookValue"]][6] - (0.6 * samp[["bookValue"]][6]) # Add an overstatement jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "stringer.pvz") expect_equal(jfaEval[["ub"]], 0.07590801, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t11) Evaluation with rohrbach method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "rohrbach", N.units = 1000) expect_equal(jfaEval[["ub"]], 0.0308821, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t12) Evaluation with moment method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "moment", N.units = 1000) expect_equal(jfaEval[["ub"]], 0.04916021, tolerance = 0.001) samp$auditValue[1] <- samp[["bookValue"]][1] - (0.5 * samp[["bookValue"]][1]) # Add an overstatement jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "moment", N.units = 1000) expect_equal(jfaEval[["ub"]], 0.03730203, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t13) Evaluation with direct method", { testthat::skip_on_cran() data("BuildIt") BuildIt$inSample <- c(rep(1, 100), rep(0, 3400)) BuildIt_sample <- subset(BuildIt, BuildIt$inSample == 1) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = BuildIt_sample, values = "bookValue", values.audit = "auditValue", method = "direct", N.items = 3500, N.units = sum(BuildIt$bookValue), alternative = "two.sided") expect_equal(jfaEval[["mle"]], 59580.62, tolerance = 0.001) expect_equal(jfaEval[["lb"]], -59050.61, tolerance = 0.001) expect_equal(jfaEval[["ub"]], 178211.9, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t14) Evaluation with difference method", { testthat::skip_on_cran() data("BuildIt") BuildIt$inSample <- c(rep(1, 100), rep(0, 3400)) BuildIt_sample <- subset(BuildIt, BuildIt$inSample == 1) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = BuildIt_sample, values = "bookValue", values.audit = "auditValue", method = "difference", N.items = 3500, alternative = "two.sided") expect_equal(jfaEval[["mle"]], 34298.6, tolerance = 0.001) expect_equal(jfaEval[["lb"]], 3437.26, tolerance = 0.001) expect_equal(jfaEval[["ub"]], 65159.94, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t15) Evaluation with quotient method", { testthat::skip_on_cran() data("BuildIt") BuildIt$inSample <- c(rep(1, 100), rep(0, 3400)) BuildIt_sample <- subset(BuildIt, BuildIt$inSample == 1) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = BuildIt_sample, values = "bookValue", values.audit = "auditValue", method = "quotient", N.items = 3500, alternative = "two.sided") expect_equal(jfaEval[["mle"]], 34298.6, tolerance = 0.001) expect_equal(jfaEval[["lb"]], 3138.557, tolerance = 0.001) expect_equal(jfaEval[["ub"]], 65458.64, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t16) Evaluation with regression method", { data("BuildIt") BuildIt$inSample <- c(rep(1, 100), rep(0, 3400)) BuildIt_sample <- subset(BuildIt, BuildIt$inSample == 1) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = BuildIt_sample, values = "bookValue", values.audit = "auditValue", method = "regression", N.items = 3500, N.units = sum(BuildIt$bookValue), alternative = "two.sided") expect_equal(jfaEval[["mle"]], 33872, tolerance = 0.001) expect_equal(jfaEval[["lb"]], 3069.264, tolerance = 0.001) expect_equal(jfaEval[["ub"]], 64674.73, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.1.0-t17) Evaluation with Cox and Snell method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, expected = 0.025) samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp$bookValue samp$auditValue[1:3] <- samp$bookValue[1:3] * 0.4 jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "coxsnell") expect_equal(jfaEval[["ub"]], 0.02282112, tolerance = 0.001) }) # jfa version 0.2.0 # No changes to be benchmarked # jfa version 0.3.0 test_that(desc = "(id: f3-v0.3.0-t1) Evaluation with counts and stringer method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, expected = 0.025) samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] samp$auditValue[1:3] <- samp$bookValue[1:3] * 0.4 counts <- c(2, 2, 3, rep(1, nrow(samp) - 3)) samp <- cbind(samp, counts) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "stringer.binomial", times = "counts") expect_equal(jfaEval[["ub"]], 0.0326619, tolerance = 0.001) }) # jfa version 0.3.1 # No changes to be benchmarked # jfa version 0.4.0 test_that(desc = "(id: f3-v0.4.0-t1) Bayes factors", { data("BuildIt") jfaRes <- planning(conf.level = 0.95, materiality = 0.05, expected = 0.025, likelihood = "poisson") samp <- selection(BuildIt, size = jfaRes, units = "items", method = "interval")$sample prior <- auditPrior(method = "default", likelihood = "binomial") jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "binomial", times = "times", prior = prior) expect_equal(jfaEval[["posterior"]][["hypotheses"]]$bf.h1, 1734.728, tolerance = 0.001) prior <- auditPrior(method = "strict", likelihood = "poisson") jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "poisson", times = "times", prior = prior) expect_equal(jfaEval[["posterior"]][["hypotheses"]]$odds.h1, 77.39047, tolerance = 0.001) prior <- auditPrior(method = "default", likelihood = "hypergeometric", N.units = 1000) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "hypergeometric", times = "times", prior = prior, N.units = 1000) expect_equal(jfaEval[["posterior"]][["hypotheses"]]$bf.h1, 2103.842, tolerance = 0.001) }) # jfa version 0.5.0 test_that(desc = "(id: f3-v0.5.0-t1) Test for mpu estimator", { testthat::skip_on_cran() sample <- data.frame(ID = 1:100, ist = rnorm(mean = 1000, n = 100)) sample$soll <- sample$ist sample$ist[1] <- 120 sample$soll[1] <- 100 sample$ist[2] <- 100 sample$soll[2] <- 120 jfaEval <- evaluation(conf.level = 0.95, method = "mpu", data = sample, materiality = 0.1, values = "ist", values.audit = "soll") expect_equal(jfaEval[["ub"]], 0.003970126, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.5.0-t1) Test for frequentist summary and print function", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "poisson", materiality = 0.05) invisible(capture.output(print(jfaEval))) invisible(capture.output(summary(jfaEval))) expect_equal(jfaEval[["ub"]], 0.04992887, tolerance = 0.001) data("BuildIt") BuildIt$inSample <- c(rep(1, 100), rep(0, 3400)) BuildIt_sample <- subset(BuildIt, BuildIt$inSample == 1) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = BuildIt_sample, values = "bookValue", values.audit = "auditValue", method = "regression", N.items = 3500, N.units = sum(BuildIt$bookValue)) invisible(capture.output(print(jfaEval))) invisible(capture.output(summary(jfaEval))) expect_equal(jfaEval[["mle"]], 33872, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.2.0-t2) Test for Bayesian summary function", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "binomial", prior = TRUE, materiality = 0.05) invisible(capture.output(print(jfaEval))) invisible(capture.output(summary(jfaEval))) invisible(capture.output(print(jfaEval[["posterior"]]))) invisible(capture.output(summary(jfaEval[["posterior"]]))) expect_equal(jfaEval[["ub"]], 0.04792395, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.2.0-t4) Test for Bayesian plot function", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) samp <- selection(population, size = 100, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "binomial", prior = TRUE, materiality = 0.05) p <- plot(jfaEval) expect_equal(is.null(p), FALSE) p <- plot(jfaEval[["prior"]]) expect_equal(is.null(p), FALSE) p <- plot(jfaEval[["posterior"]]) expect_equal(is.null(p), FALSE) jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "poisson", prior = TRUE, materiality = 0.05) p <- plot(jfaEval) expect_equal(is.null(p), FALSE) p <- plot(jfaEval[["prior"]]) expect_equal(is.null(p), FALSE) p <- plot(jfaEval[["posterior"]]) expect_equal(is.null(p), FALSE) prior <- auditPrior(method = "default", likelihood = "hypergeometric", N.units = nrow(population)) jfaEval <- evaluation(conf.level = 0.95, data = samp, values = "bookValue", values.audit = "auditValue", method = "hypergeometric", prior = prior, materiality = 0.05, N.units = nrow(population)) p <- plot(jfaEval) expect_equal(is.null(p), FALSE) p <- plot(jfaEval[["prior"]]) expect_equal(is.null(p), FALSE) p <- plot(jfaEval[["posterior"]]) expect_equal(is.null(p), FALSE) }) # jfa version 0.5.1 - 0.5.7 # No changes to be benchmarked # jfa 0.6.0 test_that(desc = "(id: f3-v0.6.0-t1) Test Bayes factors for beta prior", { # Compute a Bayes factor from a noninformative beta(1, 1) prior, n = 160, k = 1 # Derks, K., de Swart, J., Wagenmakers, E-.J., and Wetzels, R. (2021). The Bayesian approach to audit evidence: Quantifying statistical evidence using the Bayes factor. # BF-+ = 696.696 BF <- evaluation(materiality = 0.03, n = 160, x = 1, prior = auditPrior(method = "param", alpha = 1, beta = 1, likelihood = "binomial"))$posterior$hypotheses$bf.h1 expect_equal(BF, 696.696) # Compute a Bayes factor from a noninformative beta(1, 1) prior, n = 50, k = 1 # Derks, K., de Swart, J., Wagenmakers, E-.J., and Wetzels, R. (2022). An impartial Bayesian hypothesis test for audit sampling. # BF-+ = 51.55 BF <- evaluation(materiality = 0.05, n = 50, x = 1, prior = auditPrior(method = "param", alpha = 1, beta = 1, likelihood = "binomial"))$posterior$hypotheses$bf.h1 expect_equal(BF, 51.551344113750538) # Compute a default Bayes factor from an impartial beta prior # Derks, K., de Swart, J., Wagenmakers, E-.J., and Wetzels, R. (2022). An impartial Bayesian hypothesis test for audit sampling. # BF-+ = 4.98 BF <- evaluation(materiality = 0.05, n = 50, x = 1, prior = auditPrior(method = "impartial", materiality = 0.05, likelihood = "binomial"))$posterior$hypotheses$bf.h1 expect_equal(BF, 4.9852019781149854) # Compute a default Bayes factor from an improper beta prior # BF-+ = 2.58 BF <- evaluation(materiality = 0.05, n = 50, x = 1, prior = auditPrior(method = "param", alpha = 1, beta = 0, likelihood = "binomial"))$posterior$hypotheses$odds.h1 expect_equal(BF, 2.578691368) }) test_that(desc = "(id: f3-v0.6.0-t2) Test Bayes factors for gamma prior", { # Compute a Bayes factor from a noninformative gamma(1, 0) prior BF <- evaluation(materiality = 0.03, n = 160, x = 1, prior = auditPrior(method = "strict", likelihood = "poisson"))$posterior$hypotheses$odds.h1 expect_equal(BF, 19.95007199) # Compute a Bayes factor from a noninformative gamma(1, 0) prior BF <- evaluation(materiality = 0.05, n = 50, x = 1, prior = auditPrior(method = "strict", likelihood = "poisson"))$posterior$hypotheses$odds.h1 expect_equal(BF, 2.48071256) # Compute a default Bayes factor from an impartial gamma prior BF <- evaluation(materiality = 0.05, n = 50, x = 1, prior = auditPrior(method = "impartial", materiality = 0.05, likelihood = "poisson"))$posterior$hypotheses$bf.h1 expect_equal(BF, 4.810668425) }) test_that(desc = "(id: f3-v0.6.0-t3) Test Bayes factors for beta-binomial prior", { testthat::skip_on_cran() # Compute a Bayes factor from a noninformative beta-binomial prior BF <- evaluation(materiality = 0.03, n = 160, x = 1, prior = auditPrior(method = "default", likelihood = "hypergeometric", N.units = 1000))$posterior$hypotheses$bf.h1 expect_equal(BF, 943.4715321) # Compute a Bayes factor from a noninformative beta-binomial prior BF <- evaluation(materiality = 0.05, n = 50, x = 1, prior = auditPrior(method = "default", likelihood = "hypergeometric", N.units = 1000))$posterior$hypotheses$bf.h1 expect_equal(BF, 53.59899136) # Compute a default Bayes factor from an impartial beta-binomial prior BF <- evaluation(materiality = 0.05, n = 50, x = 1, prior = auditPrior(method = "impartial", materiality = 0.05, likelihood = "hypergeometric", N.units = 1000))$posterior$hypotheses$bf.h1 expect_equal(BF, 5.162566438) BF <- evaluation(materiality = 0.5, n = 2, x = 1, N.units = 11, method = "hypergeometric", prior = TRUE)$posterior$hypotheses$bf.h1 expect_equal(BF, 1) }) # jfa 0.6.1 - 0.6.4 # No changes to be benchmarked # jfa 0.6.5 test_that(desc = "(id: f3-v0.6.5-t1) Test frequentist poisson stratification with summary statistics (Derks et al., 2022, Table 1)", { testthat::skip_on_cran() k <- c(2, 1, 0) n <- c(6, 7, 7) N <- c(8, 11, 11) # 1. Complete pooling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "poisson", pooling = "complete") expect_equal(res$mle, sum(k) / sum(n)) expect_equal(res$ub, stats::qgamma(0.95, 1 + sum(k), sum(n))) expect_equal(res$p.value, stats::poisson.test(x = sum(k), T = sum(n), r = 0.03, alternative = "less")$p.value) # 2. No pooling set.seed(1) # Required because the population posterior is generated through sampling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "poisson", pooling = "none") expect_equal(res$mle, as.numeric((k / n) %*% N / sum(N))) expect_equal(res$ub, 0.5131687579) expect_equal(res$p.value, NA) expect_equal(res$strata$mle, k / n) expect_equal(res$strata$ub, stats::qgamma(0.95, 1 + k, n)) expect_equal(res$strata$p.value, stats::pgamma(0.03, 1 + k, n, lower.tail = FALSE)) }) test_that(desc = "(id: f3-v0.6.5-t2) Test Bayesian poisson stratification with summary statistics (Derks et al., 2022, Table 1)", { testthat::skip_on_cran() options("mc.iterations" = 200, "mc.warmup" = 100, "mc.chains" = 1) k <- c(2, 1, 0) n <- c(6, 7, 7) N <- c(8, 11, 11) # 1. Complete pooling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "poisson", prior = auditPrior(method = "strict"), pooling = "complete") expect_equal(res$mle, sum(k) / sum(n)) expect_equal(res$ub, stats::qgamma(0.95, 1 + sum(k), sum(n))) expect_equal(res$posterior$hypotheses$bf.h1, Inf) # 2. No pooling set.seed(1) # Required because the population posterior is generated through sampling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "poisson", prior = auditPrior(method = "strict"), pooling = "none") expect_equal(res$mle, 0.2783) expect_equal(res$ub, 0.5101278778) expect_equal(res$posterior$hypotheses$bf.h1, Inf) expect_equal(res$strata$mle, k / n) expect_equal(res$strata$ub, stats::qgamma(0.95, 1 + k, n)) expect_equal(res$strata$bf10, c(Inf, Inf, Inf)) # 3. Partial pooling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "poisson", prior = TRUE, pooling = "partial") expect_equal(is.data.frame(res$strata), TRUE) # We do not test these results because of differences in OS's due to sampling }) test_that(desc = "(id: f3-v0.6.5-t3) Test frequentist binomial stratification with summary statistics (Derks et al., 2022, Table 1)", { testthat::skip_on_cran() k <- c(2, 1, 0) n <- c(6, 7, 7) N <- c(8, 11, 11) # 1. Complete pooling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "binomial", pooling = "complete") expect_equal(res$mle, sum(k) / sum(n)) expect_equal(res$ub, stats::qbeta(0.95, 1 + sum(k), sum(n) - sum(k))) expect_equal(res$p.value, stats::binom.test(x = sum(k), n = sum(n), p = 0.03, alternative = "less")$p.value) # 2. No pooling set.seed(1) # Required because the population posterior is generated through sampling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "binomial", pooling = "none") expect_equal(res$mle, as.numeric((k / n) %*% N / sum(N))) expect_equal(res$ub, 0.3945103587) expect_equal(res$p.value, NA) expect_equal(res$strata$mle, k / n) expect_equal(res$strata$ub, stats::qbeta(0.95, 1 + k, n - k)) expect_equal(res$strata$p.value, stats::pbeta(0.03, 1 + k, n - k, lower.tail = FALSE)) }) test_that(desc = "(id: f3-v0.6.5-t4) Test Bayesian binomial stratification with summary statistics (Derks et al., 2022, Table 1)", { testthat::skip_on_cran() options("mc.iterations" = 200, "mc.warmup" = 100, "mc.chains" = 1) k <- c(2, 1, 0) n <- c(6, 7, 7) N <- c(8, 11, 11) # 1. Complete pooling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "binomial", prior = TRUE, pooling = "complete") expect_equal(res$mle, sum(k) / sum(n)) expect_equal(res$ub, stats::qbeta(0.95, 1 + sum(k), 1 + sum(n) - sum(k))) expect_equal(res$posterior$hypotheses$bf.h1, 0.1044176562) # 2. No pooling set.seed(1) # Required because the population posterior is generated through sampling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "binomial", prior = TRUE, pooling = "none") expect_equal(res$mle, 0.1784) expect_equal(res$ub, 0.3536624007) expect_equal(res$strata$mle, k / n) expect_equal(res$strata$ub, stats::qbeta(0.95, 1 + k, 1 + n - k)) expect_equal(res$strata$bf10, c(0.02792650833, 0.73885781280, 8.92166799329)) # 3. Partial pooling res <- evaluation(materiality = 0.03, x = k, n = n, N.units = N, method = "binomial", prior = TRUE, pooling = "partial") expect_equal(is.data.frame(res$strata), TRUE) # We do not test these results because of differences in OS's due to sampling }) test_that(desc = "(id: f3-v0.6.5-t5) Test stratification with data (Derks et al., 2022, Table 4)", { testthat::skip_on_cran() options("mc.iterations" = 200, "mc.warmup" = 100, "mc.chains" = 1) data("BuildIt") BuildIt$stratum <- factor(c("high", "medium", rep(c("low", "medium", "high"), times = 1166))) BuildIt$inSample <- c(rep(1, 100), rep(0, 3400)) BuildIt_sample <- subset(BuildIt, BuildIt$inSample == 1) BuildIt_sample$wholeError <- ifelse(BuildIt_sample$bookValue != BuildIt_sample$auditValue, yes = 0, no = BuildIt_sample$auditValue) # 1. Complete pooling res <- evaluation( materiality = 0.03, data = BuildIt_sample, prior = TRUE, method = "binomial", values = "bookValue", values.audit = "auditValue", strata = "stratum", N.units = as.numeric(table(BuildIt_sample$stratum)), pooling = "complete" ) expect_equal(res$mle, 0.02999982414) expect_equal(res$ub, 0.07497867578) # 2. No pooling set.seed(1) res <- evaluation( materiality = 0.03, data = BuildIt_sample, prior = TRUE, method = "binomial", values = "bookValue", values.audit = "auditValue", strata = "stratum", N.units = as.numeric(table(BuildIt_sample$stratum)), pooling = "none" ) expect_equal(res$mle, 0.0465) expect_equal(res$ub, 0.09724879894) expect_equal(res$strata$mle, c(0.01818169065, 0.03636289354, 0.03529444518)) expect_equal(res$strata$ub, c(0.1140247217, 0.1407511113, 0.1369524323)) # 3. Partial pooling (partial errors) res <- evaluation( materiality = 0.03, data = BuildIt_sample, prior = TRUE, method = "binomial", values = "bookValue", values.audit = "auditValue", strata = "stratum", N.units = as.numeric(table(BuildIt_sample$stratum)), pooling = "partial" ) expect_equal(is.data.frame(res$strata), TRUE) # We do not test these results because of differences in OS's due to sampling # 4. Partial pooling (whole errors) res <- evaluation( materiality = 0.03, data = BuildIt_sample, prior = TRUE, method = "binomial", values = "bookValue", values.audit = "wholeError", strata = "stratum", N.units = as.numeric(table(BuildIt_sample$stratum)), pooling = "partial" ) expect_equal(is.data.frame(res$strata), TRUE) # We do not test these results because of differences in OS's due to sampling }) test_that(desc = "(id: f3-v0.6.5-t6) Validate poststratification with stan examples", { testthat::skip_on_cran() # https://mc-stan.org/docs/2_23/stan-users-guide/some-examples.html # 28.1.2 Polling set.seed(1) n <- c(490, 112, 47) x <- c(0.25 * n[1], 0.4 * n[2], 0.8 * n[3]) N <- c(20000, 5000, 2000) prior <- auditPrior(method = "strict", likelihood = "binomial") res <- evaluation(materiality = 0.03, n = n, x = x, N.units = N, prior = prior) expect_equal(res$mle, 0.32, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.6.5-t7) Test evaluation with non-conjugate priors", { testthat::skip_on_cran() # Cannot test for consistency due to sampling differences on OS's prior <- auditPrior(method = "param", likelihood = "normal", alpha = 0.025, beta = 0.05) res <- evaluation(materiality = 0.03, x = 0, n = 53, prior = prior, method = "binomial") expect_equal(!is.null(res), TRUE) prior <- auditPrior(method = "param", likelihood = "uniform", alpha = 0, beta = 0.5) res <- evaluation(materiality = 0.03, x = 0, n = 53, prior = prior, method = "binomial") expect_equal(!is.null(res), TRUE) prior <- auditPrior(method = "param", likelihood = "cauchy", alpha = 0, beta = 0.5) res <- evaluation(materiality = 0.03, x = 0, n = 53, prior = prior, method = "binomial") expect_equal(!is.null(res), TRUE) prior <- auditPrior(method = "param", likelihood = "t", alpha = 1) res <- evaluation(materiality = 0.03, x = 0, n = 53, prior = prior, method = "binomial") expect_equal(!is.null(res), TRUE) prior <- auditPrior(method = "param", likelihood = "chisq", alpha = 1) res <- evaluation(materiality = 0.03, x = 0, n = 53, prior = prior, method = "binomial") expect_equal(!is.null(res), TRUE) }) test_that(desc = "(id: f3-v0.6.5-t8) Test hypergeometric and beta-binomial", { testthat::skip_on_cran() N <- 10 n <- 2 x <- 1 x1 <- evaluation(x = x, n = n, method = "hypergeometric", N.units = N) expect_equal(x1[["mle"]], 0.5) expect_equal(x1[["ub"]], 0.9) x2 <- evaluation(x = x, n = n, method = "hypergeometric", N.units = N, prior = TRUE) expect_equal(x1[["mle"]], x2[["mle"]]) expect_equal(x1[["ub"]], x2[["ub"]]) N <- 20 n <- 10 x <- 1 x1 <- evaluation(x = x, n = n, method = "hypergeometric", N.units = N) expect_equal(x1[["mle"]], 0.1) expect_equal(x1[["ub"]], 0.3) x2 <- evaluation(x = x, n = n, method = "hypergeometric", N.units = N, prior = TRUE) expect_equal(x1[["mle"]], x2[["mle"]]) expect_equal(x1[["ub"]], x2[["ub"]]) }) test_that(desc = "(id: f3-v0.6.5-t9) Test Bayesian evaluation with different uniform priors, 5% materiality", { testthat::skip_on_cran() set.seed(1) prior1 <- auditPrior(method = "default", likelihood = "binomial") prior2 <- auditPrior(method = "param", likelihood = "uniform", alpha = 0, beta = 1) prior3 <- auditPrior(method = "nonparam", samples = seq(0, 1, length.out = 10001)) prior4 <- auditPrior(method = "nonparam", samples = stats::runif(1000000, 0, 1)) prior5 <- auditPrior(method = "nonparam", samples = stats::rbeta(1000000, 1, 1)) priors <- list(prior1, prior2, prior3, prior4, prior5) for (i in 1:5) { res <- evaluation(materiality = 0.05, prior = priors[[i]], method = "binomial", x = 1, n = 100) expect_equal(res[["mle"]], 0.01, tolerance = 0.01) } }) # jfa 0.7.0 test_that(desc = "(id: f3-v0.7.0-t1) Evaluation with stringer.poisson method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = stats::runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "stringer.poisson") expect_equal(jfaEval[["ub"]], 0.04992887, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.7.0-t2) Evaluation with stringer.hypergeometric method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = stats::runif(n = 1000, min = 100, max = 500)) jfaRes <- planning(conf.level = 0.95, materiality = 0.05, likelihood = "poisson") samp <- selection(population, size = jfaRes, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "stringer.hypergeometric", N.units = sum(population$bookValue)) expect_equal(jfaEval[["ub"]], 0.04869673, tolerance = 0.001) }) # jfa 0.7.1 test_that(desc = "(id: f3-v0.7.0-t1) Evaluation with inflated.poisson method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = stats::runif(n = 1000, min = 100, max = 500)) samp <- selection(population, size = 60, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] * (1 - stats::rnorm(nrow(samp), 0.5, 0.3) * stats::rbinom(nrow(samp), 1, 0.03)) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "inflated.poisson", N.items = nrow(population), N.units = sum(population[["bookValue"]])) expect_equal(jfaEval[["mle"]], 0.04524783, tolerance = 0.001) }) test_that(desc = "(id: f3-v0.7.0-t2) Evaluation with hurdle.beta method", { testthat::skip_on_cran() set.seed(1) population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = stats::runif(n = 1000, min = 100, max = 500)) samp <- selection(population, size = 60, units = "items", method = "random")$sample samp$auditValue <- samp[["bookValue"]] * (1 - stats::rnorm(nrow(samp), 0.5, 0.3) * stats::rbinom(nrow(samp), 1, 0.03)) jfaEval <- evaluation(conf.level = 0.95, materiality = 0.05, data = samp, values = "bookValue", values.audit = "auditValue", method = "hurdle.beta") expect_equal(jfaEval[["mle"]], 0.03191938, tolerance = 0.001) })