對于大多數沒有接觸過審計報告的人來說，審計報告是一個很陌生的詞，更別提審計報告翻譯了。那么(me)什(shen)么(me)是審計報告(gao)呢(ni)，它又能起到什(shen)么(me)作用呢(ni)?

其(qi)實(shi)(shi)，審計(ji)報告是指審計(ji)人員(yuan)根據有(you)關(guan)規(gui)范(fan)的(de)(de)要求，在對約定(ding)事項實(shi)(shi)施(shi)必要的(de)(de)實(shi)(shi)際程序后(hou)(hou)出具的(de)(de)用于被(bei)審計(ji)單(dan)位財務報表發表審計(ji)意見的(de)(de)書(shu)面文件。一般是注(zhu)冊會(hui)計(ji)師(shi)在完成審計(ji)工作(zuo)后(hou)(hou)向委托(tuo)人提(ti)交的(de)(de)最終產品。不過，注(zhu)冊會(hui)計(ji)師(shi)只有(you)在實(shi)(shi)施(shi)審計(ji)工作(zuo)的(de)(de)基(ji)礎(chu)上才能報告。

通常審計報告的流程(cheng)很繁(fan)瑣，翻(fan)(fan)譯(yi)起來很困難，然而(er)北京(jing)億(yi)維(wei)(wei)翻(fan)(fan)譯(yi)可以為您(nin)提供流程(cheng)化管理。億(yi)維(wei)(wei)翻(fan)(fan)譯(yi)對(dui)翻(fan)(fan)譯(yi)服務的各(ge)個環(huan)(huan)節，都會設定完善的操(cao)作(zuo)流程(cheng)和標準，而(er)且每(mei)個翻(fan)(fan)譯(yi)環(huan)(huan)節都有項目(mu)經理對(dui)項目(mu)流程(cheng)進行總控，并派專人負責(ze)各(ge)環(huan)(huan)節的完成。

審(shen)(shen)(shen)計(ji)(ji)(ji)報(bao)告是注(zhu)冊會(hui)計(ji)(ji)(ji)師對財務報(bao)表(biao)合法性(xing)(xing)和公允性(xing)(xing)發表(biao)審(shen)(shen)(shen)計(ji)(ji)(ji)意(yi)見的書面文書，因此，注(zhu)冊會(hui)計(ji)(ji)(ji)師應當(dang)將已審(shen)(shen)(shen)計(ji)(ji)(ji)的財務報(bao)表(biao)附于審(shen)(shen)(shen)計(ji)(ji)(ji)報(bao)告之后，以便于財務報(bao)表(biao)使用者(zhe)正確理(li)解(jie)和使用審(shen)(shen)(shen)計(ji)(ji)(ji)報(bao)告，并(bing)防止(zhi)被審(shen)(shen)(shen)計(ji)(ji)(ji)單位(wei)替換替換、更改(gai)已審(shen)(shen)(shen)計(ji)(ji)(ji)的財務報(bao)表(biao)。

審計報告英(ying)文(wen)翻(fan)譯案例：

to the members xx company limited

(a joint stock company incorporated in the xx with limited liability)

we have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in hong kong.

respective responsibilities of directors and auditorsthe company’s directors are responsible for the preparation of financial statements which give a true and fair view. in preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. it is our responsibility to form an ndependent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no other purpose. we do not assume responsibility towards or accept liability to any other person for the contents of this report.

basis of opinion

we conducted our audit in accordance with statements of auditing standards issued by the hong kong society of accountants. an audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgments made by the directors in the preparation of the financial tatements, and of whether the accounting policies are appropriate to the company’s circumstances, consistently applied and adequately disclosed.

we planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. in forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. we believe that our audit provides a reasonable basis for our opinion.

opinion

in our opinion the financial statements give a true and fair view of the state of affairs of the company as at xx and of the profit and cash flows of the company for the period from xx (date of incorporation of the company) to xx and have been properly prepared in accordance with the disclosure requirements of the hong kong companies ordinance.

審計報(bao)告翻譯(yi)價格：北京億維(wei)翻譯(yi)公司鄭重承(cheng)諾按翻譯(yi)語種報(bao)價，絕不胡亂(luan)收(shou)(shou)費。具體(ti)收(shou)(shou)費標準請點擊億維(wei)網站(zhan)上(shang)的“參考報(bao)價”或“在線詢(xun)價”詳(xiang)細了解。