本文關(guān)鍵詞： 奔福德定律 審計(jì) 財(cái)務(wù)舞弊 數(shù)值分析　出處：《哈爾濱工業(yè)大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 在經(jīng)濟(jì)環(huán)境和審計(jì)對象日趨復(fù)雜化的發(fā)展中,現(xiàn)有的審計(jì)技術(shù)的提升和完善是至關(guān)重要的。審計(jì)技術(shù)方法是審計(jì)人員達(dá)到審計(jì)目的的一種手段和工具,從某種程度上講,它決定了審計(jì)執(zhí)業(yè)質(zhì)量的高低。財(cái)務(wù)舞弊嚴(yán)重破壞社會經(jīng)濟(jì)資源的合理配置和市場的運(yùn)行機(jī)制,是一個(gè)重大社會問題。審計(jì)師揭露財(cái)務(wù)舞弊的審計(jì)責(zé)任問題一直是會計(jì)職業(yè)界一個(gè)既棘手又長期未決的問題。 國內(nèi)外學(xué)術(shù)界和實(shí)務(wù)界就如何提高和改進(jìn)審計(jì)師揭露財(cái)務(wù)舞弊能力已開展了大量的研究,探索了一些統(tǒng)計(jì)與數(shù)值分析技術(shù)和方法。其中,奔福德定律(Benford’s law)在偵查財(cái)務(wù)欺詐征兆方面具有特殊功效。奔福德定律是一個(gè)早在1881年就被人們發(fā)現(xiàn)的數(shù)學(xué)定律,該定律描述了在滿足特定條件下的大量統(tǒng)計(jì)數(shù)據(jù)中,1～9在數(shù)據(jù)首位出現(xiàn)的概率分布規(guī)律。奔福德定律可以用來提高識別異常財(cái)務(wù)數(shù)據(jù)的效率,有助于發(fā)現(xiàn)財(cái)務(wù)數(shù)據(jù)中隱藏的舞弊行為。 本文系統(tǒng)研究了在審計(jì)理論和實(shí)踐中如何應(yīng)用奔福德定律。本文首先進(jìn)行了理論研究,對奔福德定律進(jìn)行了理論闡述,并通過對我國舞弊審計(jì)的現(xiàn)有技術(shù)和風(fēng)險(xiǎn)、現(xiàn)有的審計(jì)理論體系和方法、奔福德定律的內(nèi)容和特點(diǎn)等幾個(gè)方面的研究和分析,論述了奔福德定律與現(xiàn)有審計(jì)理論體系和方法的關(guān)系。然后,本文研究了奔福德定律在審計(jì)實(shí)踐中的應(yīng)用,分析了奔福德定律在審計(jì)中的適用性和效果,進(jìn)行了相關(guān)技術(shù)手段設(shè)計(jì),并進(jìn)行了應(yīng)用舉例和驗(yàn)證,使這一新技術(shù)與已有的審計(jì)技術(shù)有機(jī)結(jié)合,豐富現(xiàn)有審計(jì)方法,給審計(jì)技術(shù)的擴(kuò)展提供了新的思路和有效方式。 文章最后,根據(jù)研究的結(jié)果,分析總結(jié)了在審計(jì)實(shí)踐中應(yīng)用奔福德定律的優(yōu)缺點(diǎn)、應(yīng)該注意的問題以及應(yīng)用展望。本文的研究豐富了我國審計(jì)理論和技術(shù)手段,推動該定律在審計(jì)中應(yīng)用的相關(guān)理論和方法研究,并引起其他學(xué)科領(lǐng)域?qū)Ρ几５露傻年P(guān)注、研究和應(yīng)用,具有重要的理論意義和實(shí)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(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.0

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李盼;;政府統(tǒng)計(jì)數(shù)據(jù)質(zhì)量可信度問題的實(shí)證分析[J];經(jīng)濟(jì)研究導(dǎo)刊;2012年12期

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本文編號：1481229