Abstract
We show a microscopic derivation of a quantum master equation with counting terms which describes the electron statistics. A localized spin behaves as a probe whose precession angle monitors the net electron current by the magnetic-moment interaction. The probe Hamiltonian is proportional to the current, and is determined self-consistently for a model of a quantum dot. Then it turns out that the quantum master equation for the spin-precession contains the counting terms. As an application, we show the fluctuation theorem for the electron current.
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