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最新进展。全书共分为基础会计、财务会计和审计三个部分，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，以及最新的国际审计准则下的审计基本框架。内容全面，使财经专业的学生既能了解国际会计审计的最新发展，又能熟练掌握会计审计英语。

前言
目录
Chapter 1 Introduction to Accounting
Chapter 2 The Accounting Equation and Double-entry Bookkeeping
Chapter 3 The Accounting Cycle
Chapter 4 Cash
Chapter 5 Receivables
Chapter 6 Inventory
Chapter 7 Plant Assets and Intangibles
Chapter 8 Investment
Chapter 9 Current Liability
Chapter 10 Long-Term Liability
Chapter 11 Shareholder's Equity
Chapter 12 Financial Statements Analysis
Chapter 13 Introduction to Auditing
Chapter 14 Materiality
Chapter 15 Audit Risk and Test
Chapter 16 Audit Evidence and Audit Sampling
Chapter 17 Professional Ethics
Chapter 18 Internal Control Systems
Chapter 19 Auditing Report
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