浅谈奔福德定律在审计中的应用
发布时间：2019-01-04 14:33
【摘要】：在经济环境和审计对象日趋复杂化的当今,人们不断地探索新的审计技术来解决现实中财务舞弊的问题。文章在介绍奔福德定律及其在国外应用的基础上,分析了我国在审计实务中引进奔福德定律的数值分析技术的必要性和可行性,并通过实际案例加以验证。
[Abstract]:Nowadays, when the economic environment and audit objects are becoming more and more complicated, people are constantly exploring new auditing techniques to solve the problem of financial fraud in reality. Based on the introduction of Benford's law and its application in foreign countries, this paper analyzes the necessity and feasibility of introducing Benford's law into China's auditing practice, and verifies it by practical cases.
【作者单位】： 广东培正学院;广东女子职业技术学院;
【分类号】：F239.4
[Abstract]:Nowadays, when the economic environment and audit objects are becoming more and more complicated, people are constantly exploring new auditing techniques to solve the problem of financial fraud in reality. Based on the introduction of Benford's law and its application in foreign countries, this paper analyzes the necessity and feasibility of introducing Benford's law into China's auditing practice, and verifies it by practical cases.
【作者单位】： 广东培正学院;广东女子职业技术学院;
【分类号】：F239.4
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