Arsić, J (2016)

Primena Benfordovog zakona u reviziji [Application of Benford's Law in Auditing]

Masters Thesis, University of Novi Sad.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

Note - this is a foreign language paper: BOS

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Abstract: The purpose of the paper is to present the application of the Benford’s law in audit. Benford’s law is based on observation that in certain date sets more numbers have smaller digits in the leading position. The deviation of empirical date sets digit frequency from theoretical Benford’s frequency could be signal of the fraud. This paper attempts to provide guidance for application Benford’s law when testing accuracy of the financial statements using statistical tests and FSD.

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Bibtex:
@mastersThesis{, AUTHOR = {Jovana Arsić}, TITLE = { Primena Benfordovog zakona u reviziji }, SCHOOL = {University of Novi Sad}, YEAR = {2016}, URL = {https://matematika.pmf.uns.ac.rs/wp-content/uploads/zavrsni-radovi/primenjena_matematika/JovanaArsic.pdf}, }

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Reference Type: Thesis

Subject Area(s): Accounting

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