21.successor auditor* 后任注冊(cè)會(huì)計(jì)師
21-1 present auditor 現(xiàn)任注冊(cè)會(huì)計(jì)師
21-2 【反】predecessor* n. 前任;前輩 predecessor auditor 前任注冊(cè)會(huì)計(jì)師
e.g. Before accepting an audit engagement, the successor auditor shall conduct the required communication with the predecessor auditor and *uate the results of the communication so as to determine whether to accept the audit engagement.
【譯】在接受委托前,后任注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)與前任注冊(cè)會(huì)計(jì)師進(jìn)行必要溝通,并對(duì)溝通結(jié)果進(jìn)行評(píng)價(jià),以確定是否接受委托。
【記憶小竅門(mén)】使用構(gòu)詞法記憶單詞,往往可以收到事半功倍的效果,我們現(xiàn)在以predecessor為例進(jìn)行說(shuō)明:
【講解】
(1)現(xiàn)任注冊(cè)會(huì)計(jì)師,也可用existing auditor來(lái)表達(dá)。
(2)present ['prez(?)nt] n. 禮物,現(xiàn)在 adj. 現(xiàn)在的,出席的 v. 提出,介紹,呈現(xiàn)
e.g. at present 目前,現(xiàn)在
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