当前传统的审计技术方法越来越无法满足我国经济高速增长所带来的海量信息的鉴证需要，Benford定律在某种程度上可以解决这一矛盾。对Benford定律应用等相关文献进行了系统的梳理、总结与述评。经研究发现，有关应用Benford定律进行经济信息质量检测方面的研究较多；研究的具体方法呈现多元化，主要表现为应用相关经济信息数据库的实证研究及调查研究的文献有相当大的比例；具体应用Benford定律作为审计技术方法进行使用比较少，应用于中小企业会计信息的鉴证则更少。这表明我国关于Benford定律的应用研究与国外还存在较大的差距，也为Benford定律在我国财务审计中的研究提供了方向指引。%It is becoming more and more difficult to use the traditional audit methods and techniques to meet the needs of information assur-ance brought by the high speed economic growth in our country .However ,Benford law can solve this problem to some extent .Some articles about Benford law are reviewed and summarized systematically .It is found that Benford law is more studied in economic information quality detection research;its research methods are diverse ,mainly the method of empirical study and the method of literature investigation which are based on relevant economic information database ;Benford Law is less used as audit methods ,and still less in the accounting information assurance of middle and small -sized enterprises .All that indicate that there is a big gap between the application of Benford Law in China and aboard ,which ,therefore ,points out the direction of the financial audit research about Benford Law in the future .
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