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.
看来，中国的鉴证报告与美国的鉴证报告是遵循统一标准写出来的。 在翻译下文的文件名“《中国注册会计师其他鉴证业务准则第3101号 一历史财务信息审计或审阅以外的鉴证业务》”时，发现几近通行的翻译 方法为 China Standard on Other Assurance Engagements No. 3101 — Assurance Engagements Other Than Audits or Reviews of Historical Financial Information，而这个说法也符合其他英语国家或地区相关会计准则的说法。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。看来“鉴证”翻译为 assurance 也没错。“鉴证服务” 叫assurance service 或 assurance engagements,而且网上又找到了中国企业的“鉴证报告”英文版，由知名国际会计师事务所毕马威（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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