进行审计报告翻译有怎样的原则？

　　审计报告作为了解一个企业经营成果的重要因素，是参与国际竞争中有力的帮助，下面图书翻译公司给大家说说进行审计报告翻译有怎样的原则?

　　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、严格遵守所译文字的表达习惯

　　1. Strictly abide by the Convention of the translated text

　　审计报告翻译人员在吃透原文的基础上，根据专业的语境进行分析，选择与之对应的表达词汇，最大程度上保证审计报告的真实性及客观性。

　　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、单位名称务必确保精准翻译，杜绝出现随意修改、替换或是出差错的现象。

　　2. The name of the unit must be translated accurately and the phenomenon of arbitrary modification, replacement or errors should be eliminated.

　　3、数字、日期、会计签章等须保证准确无误。日期不能够早于被审计单位的签署日期。

　　3. Numbers, dates and accounting signatures must be accurate. The date shall not be earlier than the date of signature of the auditee.

　　4、保障审计报告的完整性和专业性。

　　4. Ensure the integrity and professionalism of audit reports.

　　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 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、准确使用多义词。

　　5. Use polysemy accurately.

　　审计报告翻译中，往往会出现报告文本和翻译文本词汇一词多义现象。翻译人员要认真对语境进行合理分析，严格对照上下文的内容，实现对翻译文本资源内容的合理解释，保证审计语言翻译的专业性。

　　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、审计报告的格式特别重要，不能擅自修改，一定要保证其完整性。

　　6. The format of audit report is particularly important. It can not be modified without authorization, and its integrity must be guaranteed.

　　7、审计报告意见段翻译要合法、精准，因其可增强审计报告翻译文本的合法性、权威性。

　　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.

　　审计报告具有证明的作用，可以证明注册会计师审计责任的履行情况，因其性质和用途，审计报告翻译要求用词非常专业和严谨。审计报告是审计人员对企事业单位的会计记录和其他相关经济资料进行审查之后，对被审单位的财务收支、经济效益和遵纪守法情况作出客观、公正的评价，并将审查结果、处理意见、改进意见写出的书面报告。

　　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.

　　所以审计报告翻译一定要交给专业的翻译人员来处理。翻译人员还必须认真把握审计报告的体裁特点，必须要求具有相关行业教育背景，经验丰富的译员会掌握大量前沿的行业术语，熟悉审计报告的内容及翻译流程，从而能够确保审计报告翻译的质量，满足客户的需求。

　　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.

中译国际翻译（北京）有限公司
China International Translation service Co., Ltd.