奔福德定律在审计中的应用研究

发布时间：2018-02-01 06:50

本文关键词： 奔福德定律审计财务舞弊数值分析　出处：《哈尔滨工业大学》2006年硕士论文　论文类型：学位论文

【摘要】： 在经济环境和审计对象日趋复杂化的发展中,现有的审计技术的提升和完善是至关重要的。审计技术方法是审计人员达到审计目的的一种手段和工具,从某种程度上讲,它决定了审计执业质量的高低。财务舞弊严重破坏社会经济资源的合理配置和市场的运行机制,是一个重大社会问题。审计师揭露财务舞弊的审计责任问题一直是会计职业界一个既棘手又长期未决的问题。国内外学术界和实务界就如何提高和改进审计师揭露财务舞弊能力已开展了大量的研究,探索了一些统计与数值分析技术和方法。其中,奔福德定律(Benford’s law)在侦查财务欺诈征兆方面具有特殊功效。奔福德定律是一个早在1881年就被人们发现的数学定律,该定律描述了在满足特定条件下的大量统计数据中,1～9在数据首位出现的概率分布规律。奔福德定律可以用来提高识别异常财务数据的效率,有助于发现财务数据中隐藏的舞弊行为。本文系统研究了在审计理论和实践中如何应用奔福德定律。本文首先进行了理论研究,对奔福德定律进行了理论阐述,并通过对我国舞弊审计的现有技术和风险、现有的审计理论体系和方法、奔福德定律的内容和特点等几个方面的研究和分析,论述了奔福德定律与现有审计理论体系和方法的关系。然后,本文研究了奔福德定律在审计实践中的应用,分析了奔福德定律在审计中的适用性和效果,进行了相关技术手段设计,并进行了应用举例和验证,使这一新技术与已有的审计技术有机结合,丰富现有审计方法,给审计技术的扩展提供了新的思路和有效方式。文章最后,根据研究的结果,分析总结了在审计实践中应用奔福德定律的优缺点、应该注意的问题以及应用展望。本文的研究丰富了我国审计理论和技术手段,推动该定律在审计中应用的相关理论和方法研究,并引起其他学科领域对奔福德定律的关注、研究和应用,具有重要的理论意义和实际意义。
[Abstract]:The development in the economic environment and audit object becoming more and more complex, the existing audit technology upgrading and improvement is essential. Audit technique is a means to audit personnel and tools for audit purposes, to a certain extent, it decides the quality of auditing. The operation mechanism of the rational allocation of market and financial fraud serious damage to the social and economic resources, is an important social problem. The audit responsibility auditors' financial fraud has been a tricky long-standing problem of accounting occupation.
Domestic and international academic circles and Practice on how to improve auditors' ability of financial fraud have carried out a lot of research, explores some statistics and numerical analysis techniques and methods. Among them, Benford's Law (Benford s law) has special functions in the investigation of financial fraud signs. Benford's law is an early in the 1881 found a mathematical law, this law describes the special conditions are met a large number of statistical data, the probability distribution of the data in the 1~9 first appeared. Benford's law can be used to improve the efficiency of the identification of abnormal financial data, is helpful to the discovery of fraud hidden in financial data.
This paper studies how to use Benford's law in the audit theory and practice. Firstly, the theoretical research of Benford's law, theoretically, and through the existing technology and risk of China's fraud auditing, auditing theory system and the existing methods of research and analysis, running several content and features of Benford's law, discusses the relationship between Benford's law and the existing audit theory system and method. Then, this paper studies the application of Benford's law in the audit practice, analyzes the applicability and effect of Benford's law in the audit of design techniques, and the application and verification of the this new technology and the audit technology organically, enrich the existing audit methods, provide ideas and new effective methods to expand the audit technology.
Finally, according to the results of the study, analysis and summarize the advantages and disadvantages of application of Benford's law in the audit practice, should pay attention to the problem and Prospect of application. This study enriches our audit theory and technology, to promote the study of the application of the law in the audit of the relevant theories and methods, and cause of Benford the law of attention in the field of other disciplines, research and application, has important theoretical significance and practical significance.

【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.0

【引证文献】