Masters Thesis, Marmara University, Institute of Social Sciences, Business Administration, Department Of Accounting.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: TUR
Abstract: One of the current topics on tax audit is use of some mathematical and statistical methods in audit applications. Benford’s Law, and its extended application Digital Analysis, is an important one of the methods. Benford’s Law is a mathematical phenomenon, which provides the expected digit frequencies in a tabulated data. By analyzing digital frequencies, auditors can gain an idea of truth of examined data and of the suspicious transactions. Most of accounting data can be examined using Digital Analysis. This study describes the applicability of Benford’s Law in tax audit. The basis of the studies is that examining digital frequencies of numbers reported in tax returns can be used to detect tax evasion. Additionally, as an analytical procedure, Benford’s Law can be used –beside examination of tax returns- to assist auditors in determining the suspicious areas in company accounts.
Bibtex:
@mastersthesis{,
author = {Mustafa Kocameşe},
title = {Benford Kanunu ve Vergi Denetiminde Kullanılabilirliğinin Đncelenmesi [Benford's Law and Review of the Usability of Tax Audit]},
year = {2006},
institution = {Marmara University, Institute of Social Sciences, Business Administration, Department Of Accounting},
address = {Istanbul},
url = http://denetimakademisi.com/wp-content/uploads/2017/07/BENFORD-KANUNU-VE-VERGİ-DENETİMİNDE-KULLANILABİLİRLİĞİNİN-İNCELENMESİ.pdf},
}
Reference Type: Thesis
Subject Area(s): Accounting