审计报告是了解一个企业经营成果的重要因素，是一种权威的证明文件，下面证件翻译公司给大家说说翻译审计报告要遵循什么原则?

　　Audit report is an important factor to understand an enterprise's operating

　　results and an authoritative proof document. The following certificate

　　translation company will tell you what principles should be followed in

　　translating audit report?

　　一、准确使用多义词

　　1. Accurate use of polysemous words

　　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，将审计翻译与审计信息进行合理性的融合，严格对照上下文的内容，进行同义项目及相似项目的合理选择，实现对翻译文本资源内容的合理解释，**审计语言翻译的专业性。

　　In the translation of audit reports, the phenomenon of polysemy of the word

　　"report text" and "translated text" often occurs. Translators should carefully

　　analyze the context, integrate the audit translation and audit information

　　rationally, strictly compare the content of the context, and make reasonable

　　choices of synonymous items and similar items, so as to achieve a reasonable

　　interpretation of the content of the translated text resources and ensure the

　　professionalism of audit language translation.

　　通过审计报告，可以证明注册会计师审计责任的履行情况、证明注册会计师是否严格遵守了审计程序、审计工作的质量是否符合要求。这就要求审计报告翻译认真把握审计报告的体裁特点、原则和内容，坚持客观、公正、合法的原则，进行严谨的翻译，这样才能高质量体现审计报告的证明作用。

　　Through the audit report, we can prove the performance of CPA's audit

　　responsibility, whether CPA strictly abides by the audit procedures, and whether

　　the quality of audit work meets the requirements. This requires that the

　　translation of audit reports carefully grasp the genre characteristics,

　　principles and contents of audit reports, adhere to the principles of

　　objectivity, fairness and legality, and carry out rigorous translation, so as to

　　embody the proof role of audit reports with high quality.

　　二、严格遵守所译文字的表达习惯

　　2. Strictly abide by the Convention of the translated text

　　在审计报告翻译中，常常会遇到一些特定词汇，这些词汇在语言转换中，有时会难以找到合适的对应词汇。这时候需要审计报告翻译人员在吃透原文的基础上，查阅该国家的相关信息资料，根据专业的语境进行分析，选择与之对应的表达词汇，**大程度上**审计报告的真实性及客观性。

　　In the translation of audit reports, we often encounter some specific

　　vocabulary, which is difficult to find the appropriate corresponding vocabulary

　　in the process of language conversion. At this time, it is necessary for the

　　translators of audit reports to consult the relevant information of the country

　　on the basis of thorough understanding of the original text, analyze it

　　according to the professional context, select the corresponding vocabulary to

　　ensure the authenticity and objectivity of audit reports to the greatest

　　extent.

　　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.