{"id":7391,"date":"2022-12-10T10:44:15","date_gmt":"2022-12-10T07:14:15","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/%d8%a8%d8%ae%d8%b4-%da%86%d9%87%d8%a7%d8%b1%d9%85-%d8%a2%d9%85%d9%88%d8%b2%d8%b4-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c\/"},"modified":"2025-06-08T18:00:21","modified_gmt":"2025-06-08T13:30:21","slug":"%d8%a8%d8%ae%d8%b4-%da%86%d9%87%d8%a7%d8%b1%d9%85-%d8%a2%d9%85%d9%88%d8%b2%d8%b4-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/%d8%a8%d8%ae%d8%b4-%da%86%d9%87%d8%a7%d8%b1%d9%85-%d8%a2%d9%85%d9%88%d8%b2%d8%b4-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c\/","title":{"rendered":"The fourth part of audit training"},"content":{"rendered":"

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The fourth part of audit training:<\/h3>\n
The fourth part of audit training. In this part, you will get to know the sources related to Benford’s Law in Accounting Monthly, Benford’s Law formulas in Excel, and an introduction to textual functions.<\/p>\n

Sources related to Benford’s Law in Accounting Monthly:<\/h4>\n
Various articles have been published in the accounting monthly about the interface between Benford’s law and auditing.<\/p>\n
On the website of this magazine, an article called Numerology for Accountants dated November 1998 has been presented, which discusses Benford’s Law and the issue of auditing.<\/p>\n
Those interested can view the full version of this article by referring to the email address below.<\/p>\n
http:\/\/www.journalofaccountancy.com\/issues\/1998\/nov\/audit<\/a><\/p>\n
Figure number 9<\/p>\n
$\"\"$ <\/a><\/p>\n
Other articles related to Benford’s law and the subject of auditing have been presented on the website of this magazine, which are listed below along with the e-mail address of each one.<\/p>\n
\n
Convert Excel to a financial auditor at:<\/li>\n<\/ul>\n
http:\/\/www.journalofaccountancy.com\/2003\/aug\/turnExcellntoAfinancial<\/a><\/p>\n
Figure number 10<\/p>\n
\n
$\"\"$ Your hand turned to me:<\/a><\/li>\n<\/ul>\n
http:\/\/www.jounalofaccountancy.com\/Issues\/1999\/may\/nigrini\/html<\/p>\n
Figure number 11<\/p>\n
$\"\"$ <\/a><\/p>\n
\n
Show the high power of your financial inspection:<\/li>\n<\/ul>\n
http:\/\/www.Journalofaccountancy.com\/Issues\/2007\/Jun\/FlexingYourSuperFinancia<\/a>ISIeuthPower<\/p>\n
Figure number 12<\/p>\n
\n
$\"\"$ Rooting out financial fraud:<\/a><\/li>\n<\/ul>\n
http:\/\/www.journalofaccountancy.com\/Issues\/2002\/Apr\/RootOutFinancialDeception<\/a><\/p>\n
Figure number 13<\/p>\n
$\"\"$ <\/a><\/p>\n
Formulas of Benford’s law in Excel<\/p>\n
The topic discussed in this section is how to use Excel software to analyze numerical data based on Benford’s law.<\/p>\n
Calculating Benford’s law is a multi-step process that, at the beginning, it is a multi-step process that at the beginning of this process, a full understanding of the two key functions (Left) and countif () must be obtained.<\/p>\n
In the following, each of these two functions as well as the formulas and capabilities related to them are described in detail.<\/p>\n
Text functions<\/p>\n
There are several functions in Excel software that are identified and classified as text functions.<\/p>\n
Text functions are used to enter text in the desired cells.<\/p>\n
Although the application and use of text functions to explore numerical values seems unreasonable at first, we will find out the use of these functions for the intended purposes.<\/p>\n
Although it is enough to know the Left() function to use Benford’s law, other useful text functions are also discussed (as follows) during the description of this text function:<\/p>\n
\n
Left()<\/li>\n
Right()<\/li>\n
Mid()<\/li>\n
Len()<\/li>\n<\/ul>\n
[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"
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The fourth part of audit training:<\/h3>\nThe fourth part of audit training. In this part, you will get to know the sources related to Benford’s Law in Accounting Monthly, Benford’s Law formulas in Excel, and an introduction to textual functions.<\/p>\n

The fourth part of audit training:<\/h3>\n
The fourth part of audit training. In this part, you will get to know the sources related to Benford’s Law in Accounting Monthly, Benford’s Law formulas in Excel, and an introduction to textual functions.<\/p>\n