The Empirical Analysis of Audit Opinion of Listed Company Detecting Fraud Using Benfords Law
On the basis of Benford's Law,by takng modified auditor opinion listed company announced by Institute of Certified Public Accountants as sample,pairing each sample company,and carrying out empirical test to financial data of sample company and paired company,draw a conclusion that both balance sheets possess higher authenticity,the authenticity of income statement of paired company is higher than that of sample company,authenticity of each season financial data of the sample company is higher than that of the sample company,the authenticity of financial report of the fourth season is the highest,and lowest in the second season.