Dear Reader,
auditor analyze more intense, if holders of cash-invent their businesses cash receipts or whether the "real" numbers. But how can you find out? Number number - or not? Far from it. There are several mathematical tests to distinguish fictional from real number sequences. Two tests are particularly in demand for tax auditors to uncover "thought out" numbers.
The chi-square test: It is studied the first digit before the decimal point or the first decimal place. In a number of record 147.39 in the cash either the 7 or the 3rd An analysis of hundreds of entries here, one would expect in most cases an equal distribution of all ten digits from 0 to 9. Analyzing this way for example, 300 cash available throughout the year (one year usually has about 300 shop-opening days), one would expect for each of the ten digits 0 to 9 each in about 30 entries. Since devised figures always dominate certain favorite numbers or specific numbers are avoided, it is here but with manipulated figures to significant deviations. By Chi-square test the leaves as unusual track very closely.
The Benford's law : This law is based on studies of the mathematician Benford. This has determined that certain figures in non-manipulated statistically typical Distributions of the first digit is. The one before this comes to about 30 percent, about two to 17 percent, the three have much less likely and so it goes on with all the digits. Here, too, have manipulated figures striking deviations from the statistical distribution law.
Do those anomalies so that a corporate auditor carries out estimates? No. First, there may be certain abnormalities is a rational explanation (a company that all final prices have ended on 5 or 0, is obviously only have end of day totals ending in "5" or "0.") If, however, to formal defects in the Cash accounting deviance in the distribution of items to this, which is then the so-called "coffin nails" are leading to the rejection of your accounts and to estimate the profit.
your Alfred Gesierich, Accountants in Gilching (Landkreis Starnberg)
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