April 5, 2016 Journal article Open Access

Taufik Hidayat*; Amir Indra Budiman

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    <subfield code="a">&lt;p&gt;This study aims to see how the auditors in accounting and IT must apply to the various procedures in the audit of financial statements with IT-assisted. When viewed as a whole all the computer-assisted audit tools (CAATs) has its own command as an example of this Benford law. The aim of this study was to try to describe how exactly the Benford&amp;#39;s Law, when the Benford law can apply and what constraints should be considered before applying the financial audit of companies with IT-assisted. However, in this study the authors used a model for large-scale data analysis of financial statements.&lt;/p&gt;</subfield>
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