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  本文關鍵詞： 奔福德定律 審計 財務舞弊 數值分析　出處：《哈爾濱工業(yè)大學》2006年碩士論文　論文類型：學位論文

【摘要】： 在經濟環(huán)境和審計對象日趨復雜化的發(fā)展中,現有的審計技術的提升和完善是至關重要的。審計技術方法是審計人員達到審計目的的一種手段和工具,從某種程度上講,它決定了審計執(zhí)業(yè)質量的高低。財務舞弊嚴重破壞社會經濟資源的合理配置和市場的運行機制,是一個重大社會問題。審計師揭露財務舞弊的審計責任問題一直是會計職業(yè)界一個既棘手又長期未決的問題。 國內外學術界和實務界就如何提高和改進審計師揭露財務舞弊能力已開展了大量的研究,探索了一些統(tǒng)計與數值分析技術和方法。其中,奔福德定律(Benford’s law)在偵查財務欺詐征兆方面具有特殊功效。奔福德定律是一個早在1881年就被人們發(fā)現的數學定律,該定律描述了在滿足特定條件下的大量統(tǒng)計數據中,1～9在數據首位出現的概率分布規(guī)律。奔福德定律可以用來提高識別異常財務數據的效率,有助于發(fā)現財務數據中隱藏的舞弊行為。 本文系統(tǒng)研究了在審計理論和實踐中如何應用奔福德定律。本文首先進行了理論研究,對奔福德定律進行了理論闡述,并通過對我國舞弊審計的現有技術和風險、現有的審計理論體系和方法、奔福德定律的內容和特點等幾個方面的研究和分析,論述了奔福德定律與現有審計理論體系和方法的關系。然后,本文研究了奔福德定律在審計實踐中的應用,分析了奔福德定律在審計中的適用性和效果,進行了相關技術手段設計,并進行了應用舉例和驗證,使這一新技術與已有的審計技術有機結合,豐富現有審計方法,給審計技術的擴展提供了新的思路和有效方式。 文章最后,根據研究的結果,分析總結了在審計實踐中應用奔福德定律的優(yōu)缺點、應該注意的問題以及應用展望。本文的研究豐富了我國審計理論和技術手段,推動該定律在審計中應用的相關理論和方法研究,并引起其他學科領域對奔福德定律的關注、研究和應用,具有重要的理論意義和實際意義。
[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.

【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.0

【引證文獻】

相關期刊論文 前1條

1 李盼;;政府統(tǒng)計數據質量可信度問題的實證分析[J];經濟研究導刊;2012年12期

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本文編號：1481229