FAR Study Flashcards
promulgate
公布
due care
应有的责任心
predecessor
前辈
assertion
声明,主张
assurance
保证
attest function
公证职能,验证职能
agreed-upon
同意,商定
compilation
编辑
disclaim
否认,拒绝
with respect to
关于
ordinarily
通常地,一般地
engagement letter
聘书,约定信件
premise
前提
practitioner
从业者 NOTE: practitioner refers to CPA in auditing
unconditional
无条件的,绝对的
pronouncement
声明,公告
set forth
陈述,陈列
as per
按照,依据
inquire about
询问,查问
deficiency
缺乏
caveat
警告
disclaimer
放弃,拒绝,免责声明
pro forma financial statement
预计财务报表
SSAE
statement on standards for attestation engagements
SAS
statement on auditing standards
What’s FAF? What’s their function?
Financial accounting foundation. The FAF appoints board members and advisory councils, ensures funding, and exercises oversight.
solicit
征求,招揽
square footage
建筑面积
guilty plea
认罪
supersede
代替,取代
bypass
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