# 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 workflow functionality") # jfa version 0.1.0 test_that(desc = "(id: f8-v0.1.0-t1) Test for workflow elements", { testthat::skip_on_cran() set.seed(1) # Generate some audit data (N = 1000). population <- data.frame(ID = sample(1000:100000, size = 1000, replace = FALSE), bookValue = runif(n = 1000, min = 100, max = 500)) # Specify materiality, conf.level, and expected errors. materiality <- 0.05 conf.level <- 0.95 expected <- 0.025 # Create a prior on the assessments of inherent risk (100%) and control risk (60%). ir <- 1 cr <- 0.6 # Create a beta prior distribution according to the Audit Risk Model (arm). prior <- auditPrior(materiality = materiality, conf.level = conf.level, method = "arm", ir = ir, cr = cr, expected = expected, likelihood = "binomial") # Calculate the sample size according to the binomial distribution with the specified prior sampleSize <- planning(materiality = materiality, conf.level = conf.level, expected = expected, prior = prior, likelihood = "binomial") # Draw sample using random record sampling set.seed(1) sampleResult <- selection(data = population, size = sampleSize, method = "random", units = "items") sample <- sampleResult$sample sample$trueValue <- sample$bookValue sample$trueValue[2] <- sample$trueValue[2] - 0.5 * sample$trueValue[2] # One overstatement is found # Evaluate the sample using the posterior distribution. conclusion <- evaluation(conf.level = conf.level, data = sample, values = "bookValue", values.audit = "trueValue", prior = prior, materiality = 0.05) expect_equal(conclusion[["ub"]], 0.02669982, tolerance = 0.001) }) test_that(desc = "(id: f8-v0.1.0-t1) Test for use of jfaPrior and jfaPosterior", { testthat::skip_on_cran() conf.level <- 0.90 # 90% conf.level tolerance <- 0.05 # 5% tolerance (materiality) # Construct a prior distribution prior <- auditPrior(conf.level = conf.level, materiality = tolerance, method = "impartial", likelihood = "binomial") # Use the prior distribution for planning plan <- planning(conf.level = conf.level, materiality = tolerance, expected = 0, prior = prior) # Use the prior distribution for evaluation result <- evaluation(conf.level = conf.level, materiality = tolerance, n = plan$n, x = plan$x, prior = prior) # Extract the posterior distribution posterior <- result$posterior # Use the posterior distribution for planning plan2 <- planning(conf.level = conf.level, materiality = tolerance, expected = 0, prior = result$posterior) # Use the posterior distribution for evaluation result2 <- evaluation(conf.level = conf.level, materiality = tolerance, n = plan2$n, x = plan2$x, prior = result$posterior) expect_equal(result2[["ub"]], 0.04829835) # Upper bound of 4.8% }) test_that(desc = "(id: f8-v0.6.5-t1) Test for use of pipe in planning-selection", { testthat::skip_on_cran() res <- planning(materiality = 0.03) |> selection(data = BuildIt) expect_equal(nrow(res[["sample"]]), 100) })