Part 1 Financial Accounting 1
Unit 1 Accounting and Accounting Information 3
Unit 2 Accounting Assumptions 14
Unit 3 Recognition and Measurement Principles 25
Unit 4 Accounting Cycle 37
Unit 5 Financial Statements 48
Unit 6 Notes to Financial Statements 59
Unit 7 Cash 70
Unit 8 Receivables 80
Unit 9 Inventories 94
Unit 10 Plant and Equipment 106
Unit 11 Intangible Assets and Natural Resources 119
Unit 12 Investments 134
Unit 13 Current Liabilities 148
Unit 14 Non-current Liabilities 157
Unit 15 Owners’ Equity 166
Unit 16 Revenues 175
Unit 17 Expenses 185
Unit 18 Analysis of Financial Statements 194
Part 2 Auditing 207
Unit 19 An Overview of Auditing 209
Unit 20 Professional Ethics 218
Unit 21 Audit Objectives 229
Unit 22 Audit Process 238
Unit 23 Materiality 250
Unit 24 Audit Risk 258
Unit 25 Audit Evidence 268
Unit 26 Audit Tests 280
Unit 27 Audit Sampling 289
Unit 28 Internal Control 298
Unit 29 Application of the Audit Process to Transaction Cycles 310
Unit 30 Audit Report 323
参考文献 333