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| Модел на начисление на Джоунс× | Модел за одитен риск× | |
|---|---|---|
| Област | Счетоводство | Счетоводство |
| Семейство | MCDM | MCDM |
| Година на възникване≠ | 1991 | 1983 |
| Създател≠ | Jennifer J. Jones | American Institute of Certified Public Accountants (AICPA) |
| Тип≠ | Financial statement analysis technique | Professional auditing framework |
| Основополагащ източник≠ | Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228. DOI ↗ | American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards. link ↗ |
| Други названия | Modified Jones Model | Risk-Based Audit Planning Model |
| Свързани | 4 | 4 |
| Резюме≠ | 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. |
| ScholarGateНабор от данни ↗ |
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