Selecting audit samples using Benford's law
Year of publication: |
2013
|
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Authors: | Silva, Carlos Gomes da ; Carreira, Pedro M. R. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 32.2013, 2, p. 53-65
|
Subject: | Frank A. Benford | Wirtschaftsprüfung | Financial audit | Bilanzdelikt | Accounting fraud | Mathematische Optimierung | Mathematical programming | Datenqualität | Data quality | Statistische Verteilung | Statistical distribution |
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