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财务审计报告翻译的特性是什么?
发布时间:2021-04-14 11:24 点击:
财务审计报告翻译需要对财务方面的中英术语有把握,下面世联翻译公司为大家分享财务审计报告翻译的特性是什么?
The translation of financial audit report needs to have a good command of Chinese and English financial terms. What are the characteristics of financial audit report translation?
独立性。审计报告由注册会计师出具,其内容要遵照企业真实情况,不得随意修改。而审计报告的翻译同理,需要充分尊重原文,不得随意改动删减,增词减词,损害审计报告的客观性。保证审计报告的客观性,才能得到法律和社会的共同认可。
Independence. The audit report shall be issued by the certified public accountant, and its contents shall comply with the real situation of the enterprise and shall not be modified at will. Similarly, the translation of audit report should fully respect the original text, and should not change, delete, add or subtract words at will, which will damage the objectivity of audit report. Only by ensuring the objectivity of audit report can it be recognized by law and society.
公平公正。在商业交往中,可以通过审计报告参考公司的经营情况,因而审计报告是商业决策的重要参考。注册会计师在审计公司财务情况时,需要严格遵守审计程序,各公司一视同仁。翻译不同公司的审计报告也应始终保持一贯的质量要求,尽量做到同样审慎严谨,公平对待。
Fair and just. In business communication, we can refer to the company's operation through the audit report, so the audit report is an important reference for business decision-making. When auditing the company's financial situation, certified public accountants need to strictly abide by the audit procedures, and all companies are treated equally. The audit reports of different companies should always keep consistent quality requirements, and try to be equally prudent, rigorous and fair.
准确性。翻译审计报告须确保译件中的日期、表格金额、签章、事务所信息、审计意见、责任信息等与原件保持高度一致。
Accuracy. The translation of the audit report must ensure that the date, amount of the form, signature, firm information, audit opinion, responsibility information in the translation are highly consistent with the original.
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