Σύγκριση μεθόδων

	Αναλυτικές Διαδικασίες στον Έλεγχο	Μοντέλο Προσαυξήσεων Jones
Πεδίο	Λογιστική	Λογιστική
Οικογένεια	MCDM	MCDM
Έτος προέλευσης	1983	1991
Δημιουργός	American Institute of Certified Public Accountants (AICPA)	Jennifer J. Jones
Τύπος	Audit procedure methodology	Financial statement analysis technique
Θεμελιώδης πηγή	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.	Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
Εναλλακτικές ονομασίες	Analytical Review, Ratio Analysis, Trend Analysis	Modified Jones Model
Συναφείς	4	4
Σύνοψη	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.	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.