48.proficiency [prə'fɪʃ(ə)nsɪ] n. 熟練，精通
49.assertion* [ə'sɜːʃ(ə)n] n. 認(rèn)定
e.g. If management has made an assertion in the financial statements to the effect that a related party transaction was conducted on terms equivalent to those prevailing in an arm’s length transaction, the auditor shall obtain sufficient appropriate audit evidence about the assertion.
【譯】如果管理層在財(cái)務(wù)報(bào)表中作出認(rèn)定，聲明關(guān)聯(lián)方交易是按照等同于公平交易中通行的條款執(zhí)行的，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)就該項(xiàng)認(rèn)定獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)。
【講解】
(1)related party transaction, RPT 關(guān)聯(lián)方交易
(2)term (小品詞)期限，條款，術(shù)語，學(xué)期
(3)in an arm’s length transaction 公平交易
49-1 rights and obligations* n. 權(quán)利和義務(wù)
49-2 valuation and allocation* 計(jì)價(jià)和分?jǐn)?/P>
49-7 classification and understandability* 分類和可理解性
49-8 cut-off* n. 截止
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