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　　審計(jì)報(bào)告是了解一個(gè)企業(yè)經(jīng)營(yíng)成果的重要因素，是一種權(quán)威的證明文件，下面證件翻譯公司給大家說(shuō)說(shuō)翻譯審計(jì)報(bào)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(zhǔn)確使用多義詞

　　1. Accurate use of polysemous words

　　審計(jì)報(bào)告翻譯中，往往會(huì)出現(xiàn)報(bào)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(duì)語(yǔ)境進(jìn)行合理分析，將審計(jì)翻譯與審計(jì)信息進(jìn)行合理性的融合，嚴(yán)格對(duì)照上下文的內(nèi)容，進(jìn)行同義項(xiàng)目及相似項(xiàng)目的合理選擇，實(shí)現(xiàn)對(duì)翻譯文本資源內(nèi)容的合理解釋，保證審計(jì)語(yǔ)言翻譯的專業(yè)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(jì)報(bào)告，可以證明注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任的履行情況、證明注冊(cè)會(huì)計(jì)師是否嚴(yán)格遵守了審計(jì)程序、審計(jì)工作的質(zhì)量是否符合要求。這就要求審計(jì)報(bào)告翻譯認(rèn)真把握審計(jì)報(bào)告的體裁特點(diǎn)、原則和內(nèi)容，堅(jiān)持客觀、公正、合法的原則，進(jìn)行嚴(yán)謹(jǐn)?shù)姆g，這樣才能高質(zhì)量體現(xiàn)審計(jì)報(bào)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(yán)格遵守所譯文字的表達(dá)習(xí)慣

　　2. Strictly abide by the Convention of the translated text

　　在審計(jì)報(bào)告翻譯中，常常會(huì)遇到一些特定詞匯，這些詞匯在語(yǔ)言轉(zhuǎn)換中，有時(shí)會(huì)難以找到合適的對(duì)應(yīng)詞匯。這時(shí)候需要審計(jì)報(bào)告翻譯人員在吃透原文的基礎(chǔ)上，查閱該國(guó)家的相關(guān)信息資料，根據(jù)專業(yè)的語(yǔ)境進(jìn)行分析，選擇與之對(duì)應(yīng)的表達(dá)詞匯，最大程度上保證審計(jì)報(bào)告的真實(shí)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(cè)會(huì)計(jì)師通出具的審計(jì)報(bào)告具有法律效力，能夠在一定程度保護(hù)相關(guān)利害關(guān)系人的利益，特別對(duì)投資者做出決策、降低投資風(fēng)險(xiǎn)，提供準(zhǔn)確判斷的依據(jù)，這就要求審計(jì)報(bào)告翻譯人員依法依規(guī)，吃透報(bào)告原文的內(nèi)容和細(xì)節(jié)，特別是對(duì)審計(jì)報(bào)告意見進(jìn)行準(zhǔn)確翻譯，增強(qiáng)審計(jì)報(bào)告翻譯文本的權(quán)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(jì)報(bào)告的完整性和專業(yè)性

　　3. Guarantee the integrity and professionalism of audit reports

　　注冊(cè)會(huì)計(jì)師簽發(fā)的審計(jì)報(bào)告，具有獨(dú)立性的特點(diǎn)，簽發(fā)的的意見得到了政府及其各部門和社會(huì)各界的普遍認(rèn)可。審計(jì)報(bào)告作為一種意見性的書面文件，它是由注冊(cè)會(huì)計(jì)師履行了必要的審計(jì)程序后，根據(jù)相關(guān)的獨(dú)立審計(jì)準(zhǔn)則要求出具的對(duì)被審計(jì)單位年度經(jīng)營(yíng)成果發(fā)表的審計(jì)意見。由于審計(jì)報(bào)告所簽發(fā)的的意見得到了社會(huì)各界的普遍認(rèn)可。因此，審計(jì)報(bào)告翻譯要嚴(yán)格按照審計(jì)報(bào)告原文，準(zhǔn)確無(wú)誤地進(jìn)行反映，不曲解觀點(diǎn)，不改變判斷結(jié)論，否則，就會(huì)因主觀錯(cuò)誤，影響審計(jì)報(bào)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.