目录 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 Audit Process to Activity Cycles Unit 30 Audit Report
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