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03/10/2010 20:21:31
Produced with ACL by: ACL Educational Edition - Not For Commercial Use
Client: ABC Distribution Company
Accounts Payable Audit - period ended 31 Dec 2000
Audit Objective 6: Benford's Analysis on invoice amount
Leading
Digits
1
2
3
4
5
6
7
8
9

Actual
Count

Expected
Count

Zstat
Ratio

29
18
9
12
12
6
8
4
4

31
18
13
10
8
7
6
5
5

0.260
0.010
0.971
0.541
1.255
0.130
0.671
0.322
0.079

102

103

ACC5218, 0050091100, Edmund Tan

4.239

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