We examine acoustic radiation force and torque on a small (subwavelength) absorbing isotropic particle immersed in a monochromatic (but generally inhomogeneous) sound-wave field. We show that by introducing the monopole and dipole polarizabilities of the particle, the problem can be treated in a way similar to the well-studied optical forces and torques on dipole Rayleigh particles. We derive simple analytical expressions for the acoustic force (including both the gradient and scattering forces) and torque. Importantly, these expressions reveal intimate relations to the fundamental field properties introduced recently for acoustic fields: the canonical momentum and spin angular momentum densities. We compare our analytical results with previous calculations and exact numerical simulations. We also consider an important example of a particle in an evanescent acoustic wave, which exhibits the mutually orthogonal scattering (radiation-pressure) force, gradient force, and torque from the transverse spin of the field.