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| Модель нарахувань Джонса× | Аналітичні процедури в аудиті× | |
|---|---|---|
| Галузь | Бухгалтерський облік | Бухгалтерський облік |
| Родина | MCDM | MCDM |
| Рік появи≠ | 1991 | 1983 |
| Автор методу≠ | Jennifer J. Jones | American Institute of Certified Public Accountants (AICPA) |
| Тип≠ | Financial statement analysis technique | Audit procedure methodology |
| Основоположне джерело≠ | 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). Analytical Procedures. AU-C Section 520. AICPA Professional Standards. link ↗ |
| Інші назви≠ | Modified Jones Model | Analytical Review, Ratio Analysis, Trend Analysis |
| Пов'язані | 4 | 4 |
| Підсумок≠ | 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. | 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. |
| ScholarGateНабір даних ↗ |
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