Professional Documents
Culture Documents
Q6
Q6
1
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
4.239