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审计报告翻译有哪些基本的类型呢?

作者:    来源:    发布时间:2020-03-06 17:12:01    浏览量:0

  在审计报告翻译中,准确性是很重要的。那么审计报告翻译都有哪些基本类型呢?下面北京翻译公司为大家介绍:

  In the translation of audit reports, accuracy is very important. What are the basic types of audit report translation

  1、无保留意见。

  1. No reservations.

  在一些比较重大的方面,财务报表需要按照财务报告编制的基础来实现反映和公允。这种在形式上是不需要添加保留一键端的,主要作用只是为了证明在一些比较重大的方面,审计报告是公允的。这一点审计报告翻译时要尤为注意。

  In some significant aspects, the financial statements need to be reflected and fair on the basis of the preparation of financial statements. This kind of formality does not need to add a retention key. Its main purpose is only to prove that the audit report is fair in some important aspects. This should be paid special attention to when translating audit reports.

  2、保留意见。

  2. Reservations.

  汇总之后整体来说对财务报表还是有很大影响的,但是没有十分广泛。也就是说,会以审计证据作为基础,如果存在错误,但却没有发现的话,会严重影响到财务报表。所以,这种类型的审计报告一般会报保留意见段加在正文中,主要作用是为了证明报表除了保留意见之外的方面都是被公允的。

  After the summary, it has a great impact on the financial statements as a whole, but it is not very extensive. That is to say, it will be based on audit evidence, if there are errors, but they are not found, it will seriously affect the financial statements. Therefore, this type of audit report generally includes the qualified opinion section in the text, which is mainly used to prove that the statements are fair except for the qualified opinion.

  3、否定意见。

  3. Negative opinion.

  在审计报告翻译中,在得到适当、充分的证据以后,如果认为汇总对报表有重大影响,且有着广泛性。一般也会把否定意见添加到审计报告的正文中,目的是为了证明否定意见是可以影响到财务报表的内容的,而且,要注意没有办法公允,更无法反映出企业的经营成过、现金流量和财务状况。

  In the translation of audit reports, after obtaining appropriate and sufficient evidence, if the summary is considered to have a significant impact on the statements, it has a wide range. Generally, the negative opinion will be added to the main body of the audit report to prove that the negative opinion can affect the content of the financial statements, and it should be noted that there is no way to be fair, nor to reflect the operating history, cash flow and financial situation of the enterprise.

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