পদ্ধতির তুলনা করুন
নির্বাচিত পদ্ধতিগুলো পাশাপাশি পর্যালোচনা করুন; যে সারিগুলোয় পার্থক্য আছে সেগুলো চিহ্নিত করা হয়।
| জোন্স অ্যাক্রুয়াল মডেল× | অডিট ঝুঁকি মডেল× | |
|---|---|---|
| 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 | Professional auditing framework |
| 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). Audit Risk. AU-C Section 200. AICPA Professional Standards. link ↗ |
| অপর নাম | Modified Jones Model | Risk-Based Audit Planning Model |
| 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. | 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. |
| ScholarGateডেটাসেট ↗ |
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