手法を比較

	ジョーンズ発生高モデル	監査リスクモデル
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1991	1983
提唱者	Jennifer J. Jones	American Institute of Certified Public Accountants (AICPA)
種類	Financial statement analysis technique	Professional auditing framework
原典	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.
別名	Modified Jones Model	Risk-Based Audit Planning Model
関連	4	4
概要	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.