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財務(wù)審計報告翻譯的特性是什么？
發(fā)布時(shí)間：2021-04-14 11:24 點(diǎn)擊：
財務(wù)審計報告翻譯需要對財務(wù)方面的中英術(shù)語(yǔ)有把握，下面世聯(lián)翻譯公司為大家分享財務(wù)審計報告翻譯的特性是什么?
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?
獨立性。審計報告由注冊會(huì )計師出具,其內容要遵照企業(yè)真實(shí)情況,不得隨意修改。而審計報告的翻譯同理,需要充分尊重原文,不得隨意改動(dòng)刪減,增詞減詞,損害審計報告的客觀(guān)性。保證審計報告的客觀(guān)性,才能得到法律和社會(huì )的共同認可。
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。在商業(yè)交往中,可以通過(guò)審計報告參考公司的經(jīng)營(yíng)情況,因而審計報告是商業(yè)決策的重要參考。注冊會(huì )計師在審計公司財務(wù)情況時(shí),需要嚴格遵守審計程序,各公司一視同仁。翻譯不同公司的審計報告也應始終保持一貫的質(zhì)量要求,盡量做到同樣審慎嚴謹,公平對待。
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.
準確性。翻譯審計報告須確保譯件中的日期、表格金額、簽章、事務(wù)所信息、審計意見(jiàn)、責任信息等與原件保持高度一致。
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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