Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
In our opinion. Park Electrochemical Corp. and subsidiaries maintained, in all material respects, effective internal control over financial reporting as of February 28, 2010, based on criteria established in Internal Contro卜Integrated Framework issued by COSO.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board ( United States ) , the consolidated balance sheets of Park Electrochemical Corp. and subsidiaries as of February 28, 2010 and March 1，2009, and the related consolidated statements of operations, stockholders' equity and cash flows for each of the three years in the period ended February 28， 2010, and our report dated May 12, 2010 expressed an unqualified opinion on those consolidated financial statements.
看來，中國的鑒證報告與美國的鑒證報告是遵循統(tǒng)一標(biāo)準(zhǔn)寫出來的。 在翻譯下文的文件名“《中國注冊會計師其他鑒證業(yè)務(wù)準(zhǔn)則第3101號 一歷史財務(wù)信息審計或?qū)忛喴酝獾蔫b證業(yè)務(wù)》”時，發(fā)現(xiàn)幾近通行的翻譯 方法為 China Standard on Other Assurance Engagements No. 3101 — Assurance Engagements Other Than Audits or Reviews of Historical Financial Information，而這個說法也符合其他英語國家或地區(qū)相關(guān)會計準(zhǔn)則的說法。如新加坡 Singapore Standards on Assurance Engagements (SSAE) 3000 就是 Assurance Engagements other than Audits or Reviews of Historical Financial Information；香港 HKSAE 3000 — Assurance Engagements Other Than Audits or Reviews of Historical Financial Information?？磥怼拌b證”翻譯為 assurance 也沒錯。“鑒證服務(wù)” 叫assurance service 或 assurance engagements,而且網(wǎng)上又找到了中國企業(yè)的“鑒證報告”英文版，由知名國際會計師事務(wù)所畢馬威（KPMG)提供，其中也是用的assurance,不是 attestation。全文如下：
ASSURANCE REPORT IN RESPECT OF REPORT ON USE OF PROCEEDS FROM THE PREVIOUS FUND RAISING
KPMG-A (2011) OR No. 0005
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