译雅馨翻译公司移动版

　　注册会计师通出具的审计报告具有法律效力。能够在一定程度保护相关利害关系人的利益。特别对投资者做出决策、降低投资风险。提供准确判断的依据。这就要求审计报告翻译人员依法依规。吃透报告原文的内容和细节。特别是对审计报告意见进行准确翻译。增强审计报告翻译文本的权威性、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、保障审计报告的完整性和专业性

　　3. Guarantee the integrity and professionalism of audit reports

　　注册会计师签发的审计报告。具有独立性的特点。签发的的意见得到了政府及其各部门和社会各界的普遍认可。审计报告作为一种意见性的书面文件。它是由注册会计师履行了必要的审计程序后。根据相关的独立审计准则要求出具的对被审计单位年度经营成果发表的审计意见。由于审计报告所签发的的意见得到了社会各界的普遍认可。因此。审计报告翻译要严格按照审计报告原文。准确无误地进行反映。不曲解观点。不改变判断结论。否则。就会因主观错误。影响审计报告原文的公正性。

　　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.