48.proficiency [prə'fɪʃ(ə)nsɪ] n. 熟練，精通
49.assertion* [ə'sɜːʃ(ə)n] n. 認定
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】如果管理層在財務報表中作出認定，聲明關聯方交易是按照等同于公平交易中通行的條款執行的，注冊會計師應當就該項認定獲取充分、適當的審計證據。
【講解】
(1)related party transaction, RPT 關聯方交易
(2)term (小品詞)期限，條款，術語，學期
(3)in an arm’s length transaction 公平交易
49-1 rights and obligations* n. 權利和義務
49-2 valuation and allocation* 計價和分攤
49-7 classification and understandability* 分類和可理解性
49-8 cut-off* n. 截止
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