48.proficiency [prə'fɪʃ(ə)nsɪ] n. 熟练，精通
49.assertion* [ə'sɜːʃ(ə)n] n. 认定
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.
【译】如果管理层在财务报表中作出认定，声明关联方交易是按照等同于公平交易中通行的条款执行的，注册会计师应当就该项认定获取充分、适当的审计证据。
【讲解】
(1)related party transaction, RPT 关联方交易
(2)term (小品词)期限，条款，术语，学期
(3)in an arm’s length transaction 公平交易
49-1 rights and obligations* n. 权利和义务
49-2 valuation and allocation* 计价和分摊
49-7 classification and understandability* 分类和可理解性
49-8 cut-off* n. 截止
编辑推荐：2013年注册会计师考试英语辅导汇总
2013年注会英语零基础通关词汇：职业道德操守
