審計(jì)報(bào)告作為了解一個(gè)企業(yè)經(jīng)營(yíng)成果的重要因素，是參與國(guó)際競(jìng)爭(zhēng)中有力的幫助，下面圖書(shū)翻譯公司給大家說(shuō)說(shuō)進(jìn)行審計(jì)報(bào)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(jì)報(bào)告翻譯人員在吃透原文的基礎(chǔ)上，根據(jù)專(zhuān)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。

　　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(chēng)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(cuò)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(huì)計(jì)簽章等須保證準(zhǔn)確無(wú)誤。日期不能夠早于被審計(jì)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(jì)報(bào)告的完整性和專(zhuān)業(yè)性。

　　4. Ensure the integrity and professionalism of audit reports.

　　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 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(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，嚴(yán)格對(duì)照上下文的內(nèi)容，實(shí)現(xiàn)對(duì)翻譯文本資源內(nèi)容的合理解釋?zhuān)ＷC審計(jì)語(yǔ)言翻譯的專(zhuān)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(jì)報(bào)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(jì)報(bào)告意見(jiàn)段翻譯要合法、精準(zhǔn)，因其可增強(qiáng)審計(jì)報(bào)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(jì)報(bào)告具有證明的作用，可以證明注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任的履行情況，因其性質(zhì)和用途，審計(jì)報(bào)告翻譯要求用詞非常專(zhuān)業(yè)和嚴(yán)謹(jǐn)。審計(jì)報(bào)告是審計(jì)人員對(duì)企事業(yè)單位的會(huì)計(jì)記錄和其他相關(guān)經(jīng)濟(jì)資料進(jìn)行審查之后，對(duì)被審單位的財(cái)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(píng)價(jià)，并將審查結(jié)果、處理意見(jiàn)、改進(jìn)意見(jiàn)寫(xiě)出的書(shū)面報(bào)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(jì)報(bào)告翻譯一定要交給專(zhuān)業(yè)的翻譯人員來(lái)處理。翻譯人員還必須認(rèn)真把握審計(jì)報(bào)告的體裁特點(diǎn)，必須要求具有相關(guān)行業(yè)教育背景，經(jīng)驗(yàn)豐富的譯員會(huì)掌握大量前沿的行業(yè)術(shù)語(yǔ)，熟悉審計(jì)報(bào)告的內(nèi)容及翻譯流程，從而能夠確保審計(jì)報(bào)告翻譯的質(zhì)量，滿(mǎn)足客戶(hù)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(guó)際翻譯（北京）有限公司
China International Translation service Co., Ltd.