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  2. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (issued February 2010); and; SAS No. 120, Required Supplementary Information (issued February 2010). SAS No. 122 also withdraws SAS No. 26, Association With Financial Statements, as amended. The AICPA is the source of the most up-to-date information.

  3. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  4. One in ten rule - Wikipedia

    en.wikipedia.org/wiki/One_in_ten_rule

    In other words: for each feature we need 10 observations/labels. For example, if a sample of 200 patients is studied and 20 patients die during the study (so that 180 patients survive), the one in ten rule implies that two pre-specified predictors can reliably be fitted to the total data.

  5. SAS (software) - Wikipedia

    en.wikipedia.org/wiki/SAS_(software)

    SAS Enterprise Guide is SAS's point-and-click interface. It generates code to manipulate data or perform analysis without the use of the SAS programming language. [10] The SAS software suite has more than 200 add-on packages, sometimes called components [11] [12] [13] Some of these SAS components, i.e. add on packages to Base SAS include: [3] [14]

  6. SAS language - Wikipedia

    en.wikipedia.org/wiki/SAS_language

    SAS was developed in the 1960s by Anthony James Barr, who built its fundamental structure, [4] and SAS Institute CEO James Goodnight, who developed a number of features including analysis procedures. [5] The language is currently developed and sponsored by the SAS Institute, of which Goodnight is founder and CEO. [6]

  7. SAS Institute - Wikipedia

    en.wikipedia.org/wiki/SAS_Institute

    SAS Institute (or SAS, pronounced "sass") is an American multinational developer of analytics and artificial intelligence software based in Cary, North Carolina. SAS develops and markets a suite of analytics software ( also called SAS ), which helps access, manage, analyze and report on data to aid in decision-making.

  8. Comparison of statistical packages - Wikipedia

    en.wikipedia.org/wiki/Comparison_of_statistical...

    The following tables compare general and technical information for a number of statistical ... SAS Institute: 16.1 (July 2021 ... 11.1.4 (April 2015 ...

  9. Five-number summary - Wikipedia

    en.wikipedia.org/wiki/Five-number_summary

    This example calculates the five-number summary for the following set of observations: 0, 0, 1, 2, 63, 61, 27, 13. These are the number of moons of each planet in the Solar System. It helps to put the observations in ascending order: 0, 0, 1, 2, 13, 27, 61, 63. There are eight observations, so the median is the mean of the two middle numbers ...