قارن الطرق

	نموذج جونز للاستحقاقات	نموذج مخاطر التدقيق
المجال	المحاسبة	المحاسبة
العائلة	MCDM	MCDM
سنة النشأة	1991	1983
صاحب الطريقة	Jennifer J. Jones	American Institute of Certified Public Accountants (AICPA)
النوع	Financial statement analysis technique	Professional auditing framework
المصدر التأسيسي	Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.
الأسماء البديلة	Modified Jones Model	Risk-Based Audit Planning Model
ذات صلة	4	4
الملخص	The Jones Accrual Model, developed by Jennifer J. Jones in 1991, is a statistical method for detecting earnings management in financial statements by isolating abnormal accruals. It distinguishes between normal business accruals and potentially manipulated accruals, helping auditors and analysts identify potential financial statement fraud.	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.