So sánh phương pháp

	Đánh giá rủi ro gian lận	Mô hình Jones Accrual
Lĩnh vực	Kế toán	Kế toán
Họ	MCDM	MCDM
Năm ra đời	2002	1991
Người khởi xướng	American Institute of Certified Public Accountants (AICPA)	Jennifer J. Jones
Loại	Fraud risk assessment and audit procedure framework	Financial statement analysis technique
Công trình gốc	American Institute of Certified Public Accountants (AICPA). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards.	Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
Tên gọi khác	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment	Modified Jones Model
Liên quan	4	4
Tóm tắt	Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures.	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.