会计审计专业英语

封面

版权信息

内容提要

前言

Part 1 Financial Accounting

Unit 1 Accounting and Accounting Information

Unit 2 Accounting Assumptions

Unit 3 Recognition and Measurement Principles

Unit 4 Accounting Cycle

Unit 5 Financial Statements

Unit 6 Notes to Financial Statements

Unit 7 Cash

Unit 8 Receivables

Unit 9 Inventories

Unit 10 Plant and Equipment

Unit 11 Intangible Assets and Natural Resources

Unit 12 Investments

Unit 13 Current Liabilities

Unit 14 Non-current Liabilities

Unit 15 Owners' Equity

Unit 16 Revenues

Unit 17 Expenses

Unit 18 Analysis of Financial Statements

Part 2 Auditing

Unit 19 An Overview of Auditing

Unit 20 Professional Ethics

Unit 21 Audit Objectives

Unit 22 Audit Process

Unit 23 Materiality

Unit 24 Audit Risk

Unit 25 Audit Evidence

Unit 26 Audit tests

Unit 27 Audit Sampling

Unit 28 Internal Control

Unit 29 Application of the Audit Process to Transaction Cycles