পদ্ধতির তুলনা করুন
নির্বাচিত পদ্ধতিগুলো পাশাপাশি পর্যালোচনা করুন; যে সারিগুলোয় পার্থক্য আছে সেগুলো চিহ্নিত করা হয়।
| জোন্স অ্যাক্রুয়াল মডেল× | অডিটিং-এ বিশ্লেষণাত্মক পদ্ধতি× | |
|---|---|---|
| ক্ষেত্র | হিসাববিজ্ঞান | হিসাববিজ্ঞান |
| পরিবার | MCDM | MCDM |
| উদ্ভবের বছর≠ | 1991 | 1983 |
| প্রবর্তক≠ | Jennifer J. Jones | American Institute of Certified Public Accountants (AICPA) |
| ধরন≠ | Financial statement analysis technique | Audit procedure methodology |
| মৌলিক উৎস≠ | 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). Analytical Procedures. AU-C Section 520. AICPA Professional Standards. link ↗ |
| অপর নাম≠ | Modified Jones Model | Analytical Review, Ratio Analysis, Trend Analysis |
| সম্পর্কিত | 4 | 4 |
| সারসংক্ষেপ≠ | 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. | Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing. |
| ScholarGateডেটাসেট ↗ |
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