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Module sampling_validation

datasynth_eval::coherence

Module sampling_validation 

Source
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Materiality-stratified sampling validation.

Validates that generated journal entry populations are appropriately distributed across materiality strata and that anomaly coverage meets audit expectations.

Stratification follows ISA 530 (Audit Sampling) conventions:

  • AboveMateriality: full population coverage expected
  • BetweenPerformanceAndOverall: judgmental sampling
  • BelowPerformanceMateriality: statistical sampling
  • ClearlyTrivial: excluded from scope

Structs§

SamplingValidationResult
Overall result of materiality-stratified sampling validation.
StratumResult
Aggregated results for a single materiality stratum.

Enums§

Stratum
Audit materiality strata per ISA 530.

Functions§

validate_sampling
Validate materiality-stratified sampling of journal entries.