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Samancı, TH (2014)

Denetimde Benford yaklaşımı [Benford approach in the auditing]

Master Thesis, Atatürk University Social Sciences Institute, Erzurum.

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

Note - this is a foreign language paper: TUR

Abstract: In this study, accounting auditing and one of the analytical investigation techniques used in auditing Benford analysis were discussed. The formula about the functioning of Benford Law, the features of Benford distribution and limitations are investigated.The subsidiary ledger datas in 2012 of a public company were investigated by using Benford Analysis techniq in the practice part of the study. First digit, first two digits, first three digits, second and third digits of the realised amount were compared with the expected digits and analysed in accordance with the Benford Law as a practice It's understood that Benford analysis alone is not sufficient in accounting auditing and Benford analysis will be help to reach in addition to the cheatings and errors with the auditor's professional knowledge and experience.

@thesis{, author = {Tuna Han Samancı}, title = {Denetimde Benford yaklaşımı}, year = {2014}, institution = {Atatürk University Social Sciences Institute}, address = {Erzurum}, url = {}, }

Reference Type: Thesis

Subject Area(s): Accounting