审计报告翻译有什么类型?
日期:2019-08-01 发布人: 来源: 阅读量:
审计报告翻译中准确性非常重要,下面证件翻译公司给大家说说审计报告翻译有什么类型?
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、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 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。
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、否定意见。
3. Negative opinions.
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, 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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