CPA综合测试专业英语词汇表

CPA综合测试专业英语词汇表
underwriter undertaking halt revoke retrieve register original auxiliary profitability sustainable suspend substitute subrogation terminate stock withdrawal sponsor proprietorship sole medium single simple compensation seek rescind propose revocable resolution reorganization registered provident fund prospectus promotion promoter settlement repayment preferential pledge periodic perform offset offer faith nominee movable mortgage monopoly monopolistic absorption mandatory buyout obligor committee liquidation legal contractual joint invalid insolvency insider takeover immovable guaranty guarantor enterprise allotment force extraordinary expel executive clause examination employer election drawing donation establishment division dissolution dismissal discharge deliberate decrease declaration breach behavior coordinated bond contractor consistent concentration merger collective chairperson civil capacity supervisor board block bankruptcy bankrupt article alter transfer agent admission administrator actual contributor acquisition acquirer regression analysis trend tolerable threshold particular detail test supplementary sufficiency substantive stratification statistical staff item selection sample risk of material misstatement obligation relationship dominant influence self-interest rotation prospective client objectivity false misleading pressure intimidation integrity immediate immediate family financial interests familiarity eliminate reduce threat due senior director fee contingent fee conflict confidentiality assume assertion context reasonable quantification impact qualified regulation delivery skepticism professional competence detect conduct premise preliminary practitioner positive population pervasive personnel materiality conclusion strategy overall approach normal course outcome effectiveness occurrence observation network firm negative uncertainty acknowledgement representation override bias management journal journal entry application investigate international deficiency internal control internal inspection inquiry record initial inherent risk inherent limitation independence inconsistency inability obtain sufficient appropriate respond identify partner group understanding fundamental fraudulent fraud factual judgemental misstatement project external reliance extent expertise existence cast exception condition evaluate assessment reviewer review engagement letter working paper emphasis dual-purpose disclaimer detection detection risk adequate