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	Jonesov model akruala	Модел ризика ревизије
Oblast	Računovodstvo	Računovodstvo
Porodica	MCDM	MCDM
Godina nastanka	1991	1983
Tvorac	Jennifer J. Jones	American Institute of Certified Public Accountants (AICPA)
Tip	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.	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.
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.