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審計報告翻譯有什么類型？

日期：2019-08-01 發(fā)布人：來源：閱讀量：

　　審計報告翻譯中準確性非常重要，下面證件翻譯公司給大家說說審計報告翻譯有什么類型?

　　Accuracy is very important in the translation of audit reports. The following certificate translation company will tell you what types of audit report translation are.

　　1、無保留意見。

　　1. No reservations.

　　在一些比較重大的方面，財務報表需要按照財務報告編制的基礎來實現(xiàn)反映和公允。這種在形式上是不需要添加保留一鍵端的，主要作用只是為了證明在一些比較重大的方面，審計報告是公允的。這一點審計報告翻譯時要尤為注意。

　　In some important aspects, financial statements need to be based on the preparation of financial reports to achieve reflection and fairness. This formally does not require the addition of a key end, the main role is only to prove that in some important aspects, the audit report is fair. This should be paid special attention to when translating audit reports.

　　2、保留意見。

　　2. Reservations.

　　匯總之后整體來說對財務報表還是有很大影響的，但是沒有十分廣泛。也就是說，會以審計證據(jù)作為基礎，如果存在錯誤，但卻沒有發(fā)現(xiàn)的話，會嚴重影響到財務報表。所以，這種類型的審計報告一般會報保留意見段加在正文中，主要作用是為了證明報表除了保留意見之外的方面都是被公允的。

　　Generally speaking, it has a great influence on the financial statements, but it is not very extensive. That is to say, audit evidence will be used as the basis, if there are errors, but they are not found, it will seriously affect the financial statements. Therefore, this type of audit report will generally report the reserved opinions section added to the body, the main purpose is to prove that the statements are fair except for the reserved opinions.

　　3、否定意見。

　　3. Negative opinions.

　　在審計報告翻譯中，在得到適當、充分的證據(jù)以后，如果認為匯總對報表有重大影響，且有著廣泛性。一般也會把否定意見添加到審計報告的正文中，目的是為了證明否定意見是可以影響到財務報表的內(nèi)容的，而且，要注意沒有辦法公允，更無法反映出企業(yè)的經(jīng)營成過、現(xiàn)金流量和財務狀況。

　　In the translation of audit reports, when appropriate and sufficient evidence is obtained, summary is considered to have a significant impact on the statements and has a wide range of implications. Generally, negative opinions are added to the main body of audit reports in order to prove that negative opinions can affect the content of financial statements. Moreover, it should be noted that there is no way to be fair, let alone to reflect the business success, cash flow and financial situation of enterprises.

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