審計報告作為了解一個企業(yè)經(jīng)營成果的重要因素，是參與國際競爭中有力的幫助，下面圖書翻譯公司給大家說說進(jìn)行審計報告翻譯有怎樣的原則?

　　Audit report, as an important factor to understand an enterprise's operating results, is a powerful help in participating in international competition. What principles do book translation companies have for auditing report translation?

　　1、嚴(yán)格遵守所譯文字的表達(dá)習(xí)慣

　　1. Strictly abide by the Convention of the translated text

　　審計報告翻譯人員在吃透原文的基礎(chǔ)上，根據(jù)專業(yè)的語境進(jìn)行分析，選擇與之對應(yīng)的表達(dá)詞匯，最大程度上保證審計報告的真實性及客觀性。

　　On the basis of thorough understanding of the original text, the auditor chooses the corresponding vocabulary to ensure the authenticity and objectivity of the audit report to the greatest extent.

　　2、單位名稱務(wù)必確保精準(zhǔn)翻譯，杜絕出現(xiàn)隨意修改、替換或是出差錯的現(xiàn)象。

　　2. The name of the unit must be translated accurately and the phenomenon of arbitrary modification, replacement or errors should be eliminated.

　　3、數(shù)字、日期、會計簽章等須保證準(zhǔn)確無誤。日期不能夠早于被審計單位的簽署日期。

　　3. Numbers, dates and accounting signatures must be accurate. The date shall not be earlier than the date of signature of the auditee.

　　4、保障審計報告的完整性和專業(yè)性。

　　4. Ensure the integrity and professionalism of audit reports.

　　審計報告翻譯要嚴(yán)格按照審計報告原文，準(zhǔn)確無誤地進(jìn)行反映，不曲解觀點，不改變判斷結(jié)論，否則，就會因主觀錯誤，影響審計報告原文的公正性。

　　Audit report translation should strictly follow the original audit report, accurately and correctly reflect, do not misinterpret views, do not change the judgment conclusion, otherwise, it will affect the fairness of the original audit report due to subjective errors.

　　5、準(zhǔn)確使用多義詞。

　　5. Use polysemy accurately.

　　審計報告翻譯中，往往會出現(xiàn)報告文本和翻譯文本詞匯一詞多義現(xiàn)象。翻譯人員要認(rèn)真對語境進(jìn)行合理分析，嚴(yán)格對照上下文的內(nèi)容，實現(xiàn)對翻譯文本資源內(nèi)容的合理解釋，保證審計語言翻譯的專業(yè)性。

　　In the translation of audit reports, polysemy often occurs in the words of report and translated text. Translators should carefully analyze the context and strictly compare the content of the context to achieve a reasonable interpretation of the content of the translated text resources and ensure the professionalism of auditing language translation.

　　6、審計報告的格式特別重要，不能擅自修改，一定要保證其完整性。

　　6. The format of audit report is particularly important. It can not be modified without authorization, and its integrity must be guaranteed.

　　7、審計報告意見段翻譯要合法、精準(zhǔn)，因其可增強審計報告翻譯文本的合法性、權(quán)威性。

　　7. The translation of opinions in audit reports should be legitimate and accurate, because it can enhance the legitimacy and authority of the translation text of audit reports.

　　審計報告具有證明的作用，可以證明注冊會計師審計責(zé)任的履行情況，因其性質(zhì)和用途，審計報告翻譯要求用詞非常專業(yè)和嚴(yán)謹(jǐn)。審計報告是審計人員對企事業(yè)單位的會計記錄和其他相關(guān)經(jīng)濟(jì)資料進(jìn)行審查之后，對被審單位的財務(wù)收支、經(jīng)濟(jì)效益和遵紀(jì)守法情況作出客觀、公正的評價，并將審查結(jié)果、處理意見、改進(jìn)意見寫出的書面報告。

　　Audit report has the function of proof, which can prove the performance of CPA's audit responsibility. Because of its nature and use, the translation of audit report requires very professional and rigorous terminology. Audit report is a written report that auditors make an objective and impartial evaluation of the financial revenue and expenditure, economic benefits and compliance of the audited units after reviewing the accounting records and other relevant economic data of enterprises and institutions, and write out the results of the examination, the treatment opinions and the improvement opinions.

　　所以審計報告翻譯一定要交給專業(yè)的翻譯人員來處理。翻譯人員還必須認(rèn)真把握審計報告的體裁特點，必須要求具有相關(guān)行業(yè)教育背景，經(jīng)驗豐富的譯員會掌握大量前沿的行業(yè)術(shù)語，熟悉審計報告的內(nèi)容及翻譯流程，從而能夠確保審計報告翻譯的質(zhì)量，滿足客戶的需求。

　　Therefore, the translation of audit reports must be handled by professional translators. Translators must also carefully grasp the genre characteristics of audit reports. They must have relevant industry education background. Experienced translators will master a large number of cutting-edge industry terms and be familiar with the content and translation process of audit reports, so as to ensure the quality of audit report translation and meet the needs of customers.

中譯國際翻譯（北京）有限公司
China International Translation service Co., Ltd.