亚洲砖区一线二线_国产人妻一区二区三区久_综合三区后入内射国产馆_欧美丰满熟妇xxxxx_吃奶呻吟张开双腿做受在线播放

首頁 > 新聞資訊

翻譯審計報告要遵循什么原則?

日期:2019-04-24 發布人: 來源: 閱讀量:

  審計報告是了解一個企業經營成果的重要因素,是一種權威的證明文件,下面證件翻譯公司給大家說說翻譯審計報告要遵循什么原則?

  Audit report is an important factor to understand an enterprise's operating results and an authoritative proof document. The following certificate translation company will tell you what principles should be followed in translating audit report?

  一、準確使用多義詞

  1. Accurate use of polysemous words

  審計報告翻譯中,往往會出現報告文本和翻譯文本詞匯一詞多義現象。翻譯人員要認真對語境進行合理分析,將審計翻譯與審計信息進行合理性的融合,嚴格對照上下文的內容,進行同義項目及相似項目的合理選擇,實現對翻譯文本資源內容的合理解釋,保證審計語言翻譯的專業性。

  In the translation of audit reports, the phenomenon of polysemy of the word "report text" and "translated text" often occurs. Translators should carefully analyze the context, integrate the audit translation and audit information rationally, strictly compare the content of the context, and make reasonable choices of synonymous items and similar items, so as to achieve a reasonable interpretation of the content of the translated text resources and ensure the professionalism of audit language translation.

  通過審計報告,可以證明注冊會計師審計責任的履行情況、證明注冊會計師是否嚴格遵守了審計程序、審計工作的質量是否符合要求。這就要求審計報告翻譯認真把握審計報告的體裁特點、原則和內容,堅持客觀、公正、合法的原則,進行嚴謹的翻譯,這樣才能高質量體現審計報告的證明作用。

  Through the audit report, we can prove the performance of CPA's audit responsibility, whether CPA strictly abides by the audit procedures, and whether the quality of audit work meets the requirements. This requires that the translation of audit reports carefully grasp the genre characteristics, principles and contents of audit reports, adhere to the principles of objectivity, fairness and legality, and carry out rigorous translation, so as to embody the proof role of audit reports with high quality.

  二、嚴格遵守所譯文字的表達習慣

  2. Strictly abide by the Convention of the translated text

  在審計報告翻譯中,常常會遇到一些特定詞匯,這些詞匯在語言轉換中,有時會難以找到合適的對應詞匯。這時候需要審計報告翻譯人員在吃透原文的基礎上,查閱該國家的相關信息資料,根據專業的語境進行分析,選擇與之對應的表達詞匯,最大程度上保證審計報告的真實性及客觀性。

  In the translation of audit reports, we often encounter some specific vocabulary, which is difficult to find the appropriate corresponding vocabulary in the process of language conversion. At this time, it is necessary for the translators of audit reports to consult the relevant information of the country on the basis of thorough understanding of the original text, analyze it according to the professional context, select the corresponding vocabulary to ensure the authenticity and objectivity of audit reports to the greatest extent.

  注冊會計師通出具的審計報告具有法律效力,能夠在一定程度保護相關利害關系人的利益,特別對投資者做出決策、降低投資風險,提供準確判斷的依據,這就要求審計報告翻譯人員依法依規,吃透報告原文的內容和細節,特別是對審計報告意見進行準確翻譯,增強審計報告翻譯文本的權威性、合法性。

  Audit reports issued by certified public accountants are legally effective and can protect the interests of relevant stakeholders to a certain extent, especially for investors to make decisions, reduce investment risks and provide accurate basis for judgment. This requires the translators of audit reports to abide by the rules and regulations, understand the contents and details of the original report, especially to accurately translate the opinions of audit reports. Strengthen the authority and legitimacy of the translation of audit reports.

  三、保障審計報告的完整性和專業性

  3. Guarantee the integrity and professionalism of audit reports

  注冊會計師簽發的審計報告,具有獨立性的特點,簽發的的意見得到了政府及其各部門和社會各界的普遍認可。審計報告作為一種意見性的書面文件,它是由注冊會計師履行了必要的審計程序后,根據相關的獨立審計準則要求出具的對被審計單位年度經營成果發表的審計意見。由于審計報告所簽發的的意見得到了社會各界的普遍認可。因此,審計報告翻譯要嚴格按照審計報告原文,準確無誤地進行反映,不曲解觀點,不改變判斷結論,否則,就會因主觀錯誤,影響審計報告原文的公正性。

  Audit reports issued by certified public accountants have the characteristics of independence. The opinions issued by the government, its departments and all walks of life are generally recognized. Audit report, as a written document of opinions, is an audit opinion issued by the certified public accountant on the annual operating results of the audited unit according to the requirements of the relevant independent auditing standards after performing the necessary auditing procedures. The opinions issued by audit reports have been generally accepted by all sectors of society. Therefore, the translation of audit reports should strictly follow the original audit report, accurately and correctly reflect, not misinterpret views, and not change the judgement conclusion, otherwise, it will affect the fairness of the original audit report due to subjective errors.

證件翻譯

在線
客服

在線客服服務時間:9:00-24:00

選擇下列在線溝通:

客服
熱線

400-8580-885
7*24小時客服服務熱線

關注
微信

關注官方微信
主站蜘蛛池模板: 欧美极度丰满熟妇hd| 丰满少妇女裸体bbw| 色欲综合一区二区三区| 可以直接免费观看的av网站| 无码午夜成人1000部免费视频| 性高湖久久久久久久久aaaaa| 国产99视频精品专区| 国产av无码专区亚洲av蜜芽 | 日日噜狠狠噜天天噜av| 蜜桃av无码免费看永久 | 亚洲视频高清不卡在线观看| 一本久久知道综合久久| 亚洲欧美一区二区三区| 99久久精品费精品国产一区二区| 国产精品久久毛片av大全日韩| 久久久久亚洲av片无码| 未满十八18禁止免费无码网站| 日韩a片无码毛片免费看| 亚洲精品一区中文字幕乱码| 欧美疯狂性受xxxxx喷水| 好屌爽在线视频| 日本熟妇人妻中出| 久久狠狠爱亚洲综合影院| 国产精品无码无片在线观看3d | 特大巨黑吊xxxx高潮| 精品久久久久久无码中文字幕| 欧美日韩中文国产一区发布| 乱人伦中文字幕在线| 欧美性生交大片18禁止| 国产男女猛烈无遮挡免费网站 | 亚洲欧洲成人精品香蕉网| 午夜裸体性播放| 99久久无码一区人妻| 国产精品乱码一区二区三区| 精品夜夜澡人妻无码av蜜桃| 男插女高潮一区二区| 欧美日韩在线视频| 少妇性bbb搡bbb爽爽爽| 天天综合网在线观看视频| 日本久久久久亚洲中字幕| 久久天堂av综合合色蜜桃网|