编者注：

中文语种CIA考试IV部分《审计环境》考试内容不会超过其考试用书范围。

[CIA Part IV] 审计环境(*适用于英文版CIA考试试卷)

Financial Accounting

The accounting cycle

Cash controls

Analyzing interrelationships among accounts

Revenue recognition

Inventory estimation methods

International Accounting Standards

Analysis of financial statements

Depreciation methods

Long-term investments

Asset retirements

Bonds

Prior-period adjustments

Pensions

Contingent liabilities

Unearned revenues

Different formats of financial statements

Differeces between capital and operating leases

Intangible assets

Finance

Cost of capital

Various types of debt

Various types of equity

Profit planning

Implications of leveraging

Valuation of a firm

Interpreting and forecasting models

Mergers and acquisitions

Implications of bankruptcy

Operation of financial markets

Implications of dividend policies

Various sources of short-term financing

Managerial Accounting

Management of current assets

Capital budgeting

Interpreting budgeting models

Cost-benefit analysis

Cost allocation procedures

Cost behavior patterns

Activity-based costing

Break-even analysis

Relevant costs

Transfer costs

Cost-volume-profit analysis

Regulatory Environment

Governments''''''''''''''''''''''''''''''''monitoring of environmental issues

Governments''''''''''''''''''''''''''''''''impact on business

Types of political structures

Business practices of countries

Import and export laws and regulations

Methods,restrictions,and barriers of international trade

Organization of governments

International laws

Various forms of business organizations

Different types of taxes

Difference between tax reporting and financial reporting