本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的*新进展。全书共分为五个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，国际上常用的成本与管理会计方法，国际会计的内容及国际会计的协调发展，以及*新的国际审计准则下的审计基本框架。本书内容全面，使会计审计工作人员和财经专业的学生既能了解国际会计审计*新发展，又能熟练掌握会计审计英语。每章分别设有案例和知识扩展，以引导学生深入思考。

推荐序
前言
Part 1Accounting Principle会计原理
Chapter 1Accounting and Its Environment会计与环境
小案例Mini Case
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11Nature and Content of Accounting
12Objectives of Financial Reporting
13Underlying Assumptions
14Accounting Basis
核心词汇Core Words and Expressions
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Chapter 2Accounting Concepts and Principles会计概念与原则
小案例Mini Case
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21Qualitative Characteristics of Useful Accounting Information
22Elements of the Financial Statements
23Recognition and Measurement Principles
核心词汇Core Words and Expressions
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Chapter 3Financial Statements财务报表
小案例Mini Case
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31Statement of Financial Position
32Statement of Comprehensive Income
33Statement of Changes in Equity
34Statement of Cash Flows
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练习题Exercises
Chapter 4The Accounting Cycle会计循环
小案例Mini Case
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41Accounting Equation and DoubleEntry Bookkeeping
42Accounting Cycle
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练习题Exercises
Part 2Financial Accounting财务会计
Chapter 5Current Assets流动资产
小案例Mini Case
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51Cash and Current Receivables
52Inventory
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练习题Exercises
Chapter 6Investments,Plant Assets and Intangibles投资、固定资产与无形资产
小案例Mini Case
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61Investments in Equity and Debt Securities
62Plant Assets and Intangibles
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练习题Exercises
Chapter 7Liabilities负债
小案例Mini Case
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71Current Liabilities
72Bonds Payable and Convertible Bonds
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Chapter 8Owners Equity所有者权益
小案例Mini Case
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81Contributed Capital
82Retained Earnings
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练习题Exercises
Chapter 9Performance经营成果
小案例Mini Case
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91Income
92Expenses
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Chapter 10Financial Statement Analysis财务报表分析
小案例Mini Case
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101Framework for Financial Statement Analysis
102Techniques of Analysis
103Ratio Analysis
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练习题Exercises
Part 3Cost and Management Accounting成本与管理会计
Chapter 11An Introduction to Cost terms and Concepts成本术语与概念介绍
小案例Mini Case
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111Cost Objects and Cost Assignment
112Elements of Cost
113Materials and Labor
114Manufacturing Overheads
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练习题Exercises
Chapter 12Costing Systems成本核算系统
小案例Mini Case
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121Job Costing and Process Costing
122Absorption and Marginal Costing
123Activity Based Costing
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Chapter 13Management Accounting管理会计
小案例Mini Case
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131Cost Behavior and CVP Analysis
132Standard Costing and Variance Analysis
133Master Budgets
134Performance Measurement
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练习题Exercises
Part 4International Accounting国际会计
Chapter 14International Accounting Harmonization国际会计协调
小案例Mini Case
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141Advantages of International Accounting Harmonization
142Applicability of International Standards
143Major International Organizations Promoting Accounting Harmonization
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Chapter 15International Accounting Standards Board国际会计准则理事会
小案例Mini Case
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151Organization of International Accounting Standards Board
152Conceptual Framework for Financial Reoprting
153Core Standards by International Accounting Standards Committee
154IFRSs and US GAAP
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Chapter 16Special Accounting Treatments in Multinational Corporations
跨国公司的特殊业务会计处理
小案例Mini Case
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161Foreign Currency Transactions and Translations
162Business Combination and Consolidated Financial Statements
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练习题Exercises
Part 5Audit审计
Chapter 17Audit Framework审计框架
小案例Mini Case
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171Agency and Nature of Audit
172Professional Ethics and Codes of Conduct
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Chapter 18Collecting Audit Evidence收集审计证据
小案例Mini Case
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181RiskBased Audit
182Internal Control Systems
183Understanding the Entity and Its Environment
184Assessing the Risks of Material Misstatement
185Responding to the Risk Assessment
186Tests of Controls and Substantive Procedures
187Sufficient Appropriate Audit Evidence
188Revenue System
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练习题Exercises
Chapter 19External Auditors Report对外审计报告
小案例Mini Case
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191Types of Audit Opinions and Auditors Report
192Format and Content of External Auditors Report
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练习题Exercises
参考文献