পদ্ধতির তুলনা করুন
নির্বাচিত পদ্ধতিগুলো পাশাপাশি পর্যালোচনা করুন; যে সারিগুলোয় পার্থক্য আছে সেগুলো চিহ্নিত করা হয়।
| জোন্স অ্যাক্রুয়াল মডেল× | জালিয়াতি ঝুঁকি মূল্যায়ন× | |
|---|---|---|
| ক্ষেত্র | হিসাববিজ্ঞান | হিসাববিজ্ঞান |
| পরিবার | MCDM | MCDM |
| উদ্ভবের বছর≠ | 1991 | 2002 |
| প্রবর্তক≠ | Jennifer J. Jones | American Institute of Certified Public Accountants (AICPA) |
| ধরন≠ | Financial statement analysis technique | Fraud risk assessment and audit procedure 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). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards. link ↗ |
| অপর নাম≠ | Modified Jones Model | Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment |
| 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. | Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures. |
| ScholarGateডেটাসেট ↗ |
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