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北京翻译公司-审计报告的类型

作者:    来源:    发布时间:2020-09-17 11:22:52    浏览量:0

  相信大家都知道标准的审计报告就是在注册会计师时候出具的,在审计报告翻译中,准确性是非常重要的,下面北京翻译公司来说下审计报告翻译的类型。

  I believe you all know that the standard audit report is issued when the CPA, in the audit report translation, accuracy is very important, the following Beijing translation company under the audit report translation type.

  1、无保留意见。

  1. No reservation.

  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, financial statements need to be reflected and fair according to the basis of financial report preparation. In the form, there is no need to add and retain one key end. Its main function is to prove that the audit report is fair in some major aspects. We should pay special attention to this point 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 summary, it has a great impact on the financial statements as a whole, but it is not very extensive. In other words, it will be based on the audit evidence. If there is an error but it is not found, it will seriously affect the financial statements. Therefore, this type of audit report will generally report a qualified opinion paragraph added to the main body, the main function is to prove that all aspects of the statement except the qualified opinion are fair.

  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 report, after obtaining appropriate and sufficient evidence, if it is considered that the summary has a significant impact on the statement, and it has universality. Generally, negative opinions are added to the main body of the audit report in order to prove that the negative opinions can affect the contents of the financial statements. In addition, it should be noted that there is no fair way to reflect the operating history, cash flow and financial status of the enterprise.

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