مقایسهٔ روش‌ها

	مدل تعدیلات جونز	مدل ریسک حسابرسی
حوزه	حسابداری	حسابداری
خانواده	MCDM	MCDM
سال پیدایش	1991	1983
پدیدآور	Jennifer J. Jones	American Institute of Certified Public Accountants (AICPA)
نوع	Financial statement analysis technique	Professional auditing framework
منبع بنیادین	Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.
نام‌های دیگر	Modified Jones Model	Risk-Based Audit Planning Model
مرتبط	4	4
خلاصه	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.