Uma aplicação da Teoria das probabilidades na contabilometria: A Lei de Newcomb-Benford como medida para análise de dados no campo da auditoria contábil.
Abstract
Este artigo tem como eixos basilares: I. o estudo da Lei de Newcomb-Benford;' 2. o desenvolvimento de um modelo contabilométrico similar ao criado por Nigriniz que se fundamenta na relação entre a Lei de Newcomb-Benford e Testes de Hipóteses (Z - Teste e x -Teste) no contexto da auditoria contábil; 3. aplicação do modelo contabilométri- co a uma empresa x do estado de Pernambuco.Downloads
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