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| Model akruala Jones× | Model rizika revizije× | |
|---|---|---|
| Područje | Računovodstvo | Računovodstvo |
| Obitelj | MCDM | MCDM |
| Godina nastanka≠ | 1991 | 1983 |
| Tvorac≠ | Jennifer J. Jones | American Institute of Certified Public Accountants (AICPA) |
| Vrsta≠ | Financial statement analysis technique | Professional auditing framework |
| Temeljni izvor≠ | 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 ↗ |
| Drugi nazivi | Modified Jones Model | Risk-Based Audit Planning Model |
| Srodne | 4 | 4 |
| Sažetak≠ | 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. |
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