审计学（中文）_18-2 付款循环审计

1970年代以来,经济全球化进程一直在加速, 具体表现为贸易的大幅度增长和国际间金融交 易大幅度增长。中国已经成为WT0的成员国, 这使得中国会以一个渐进的,但逐步加快的方 式逐步融入世界经济。虽然在过去的20年里 中国的出口一直高速增长,但目前中国的企业 和产业部门在世界市场上所面对的竞争是严峻 的,未来一段时间内,这种严峻的形势将继续存 在。由于大量外国企业进入中国,和大量外国 产品进入中国市场,中国的企业和产业部门在 中国国内市场也面对严峻的国际竞争

审计学（中文）_18-1 采购循环审计

审计学（中文）_16 余额细节测试的审计抽样

审计学（中文）_15 完成销售和收款循环的测试：应收账款

审计学（中文）_13 销售与收款循环

9. The Producer's Problem a. Firms and Maximization b. Production Functions C. Supply and Profit Functions d. Cost Functions e. Duality and Producers f. Application: Urban Systems

8. Financial Markets a. Insurance Markets b. Moral Hazard C. Adverse Selection with one price contracts d. Simple Financial Markets-Comparative Statics e. Option Pricing and Redundant Assets

7. More on Uncertainty Prospect Theory, LoSS Aversion b. Subjective Utility and Common Knowledge Risk Aversion d. First and Second Order stochastic Dominance Asset demand and risk Aversion

6. Choice Under Uncertainty a. Representing Uncertainty: Lotteries and Compound Lotteries b. Axioms of Expected Utility C. The Expected Utility Theory d. Empirical Challenges to Expected Utility Theory-the Paradox Business e. Application: Crime and punishment