CPA综合测试专业英语词汇表
CPA综合测试专业英语词汇表
underwriterundertakinghaltrevokeretrieveregisteroriginalauxiliaryprofitabilitysustainablesuspendsubstitutesubrogationterminatestockwithdrawalsponsorproprietorshipsolemediumsinglesimplecompensationseekrescindproposerevocableresolutionreorganizationregisteredprovident fundprospectuspromotionpromotersettlementrepaymentpreferentialpledgeperiodicperformoffsetofferfaithnomineemovablemortgagemonopolymonopolisticabsorptionmandatorybuyoutobligorcommitteeliquidationlegalcontractualjointinvalidinsolvencyinsidertakeoverimmovableguarantyguarantorenterpriseallotmentforceextraordinaryexpelexecutiveclauseexaminationemployerelectiondrawingdonationestablishmentdivisiondissolutiondismissaldischargedeliberatedecreasedeclarationbreachbehaviorcoordinatedbondcontractorconsistentconcentrationmergercollectivechairpersoncivilcapacitysupervisorboardblockbankruptcybankruptarticlealtertransferagentadmissionadministratoractualcontributoracquisitionacquirerregressionanalysistrendtolerablethresholdparticulardetailtestsupplementarysufficiencysubstantivestratificationstatisticalstaffitemselectionsamplerisk of material misstatementobligationrelationshipdominantinfluenceself-interestrotationprospective clientobjectivityfalsemisleadingpressureintimidationintegrityimmediateimmediate familyfinancial interestsfamiliarityeliminatereducethreatdueseniordirectorfeecontingent feeconflictconfidentialityassumeassertioncontextreasonablequantificationimpactqualifiedregulationdeliveryskepticismprofessionalcompetencedetectconductpremisepreliminarypractitionerpositivepopulationpervasivepersonnelmaterialityconclusionstrategyoverallapproachnormalcourseoutcomeeffectivenessoccurrenceobservationnetworkfirmnegativeuncertaintyacknowledgementrepresentationoverridebiasmanagementjournaljournal entryapplicationinvestigateinternationaldeficiencyinternal controlinternalinspectioninquiryrecordinitialinherent riskinherentlimitationindependenceinconsistencyinabilityobtainsufficientappropriaterespondidentifypartnergroupunderstandingfundamentalfraudulentfraudfactualjudgementalmisstatementprojectexternalrelianceextentexpertiseexistencecastexceptionconditionevaluateassessmentreviewerreviewengagement letterworking paperemphasisdual-purposedisclaimerdetectiondetection riskadequate