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翻译行业

财务翻译

时间:2016-01-20 11:48来源:未知 作者:admin
  财务类的翻译包括审计报告翻译、资产负债表翻译、利润表翻译、现金流量表翻译、外商投资企业应披露的财务数据明细表翻译、外商投资企业外方权益确认表翻译、外商投资企业和外国企业与其关联企业业务往来情况调查汇总表等翻译。
语特翻译完成的部分审计报告翻译样本如下:
一、管理层对财务报表的责任
按照《小企业会计准则》的规定编制财务报表是贵公司管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。
二、注册会计师的责任
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
IResponsibilities for Financial Statement of Management Layer
It is the responsibilities of your company’s management layer to prepare financial statement in accordance with provisions of Small Business Accounting System. The responsibilities include: (1) Designing, implementing and maintaining internal control related to preparation of financial statement to avoid material misstatement of financial statement due to fraud or error; (2) Selecting and applying appropriate accounting policies; (3) Making reasonable accounting estimates.
II. Responsibilities of Certified Public Accountants
Our responsibility is to fair audit opinions on financial statement based on the implementation of audit work. We have implemented the audit in accordance with China Auditing Standards for CPA. China Auditing Standards for CPA requires us to observe the professional code of ethics, plan and implement audit work to obtain reasonable assurance about whether material misstatements exist in the financial statements.
Audit work involves performing procedures to obtain audit evidence about the amount and disclosure in the financial statement. The procedure selected depends on the CPA's judgment, including the risk assessment of material misstatement of financial statement due to fraud or error. During risk assessment, we take into account internal control related to preparation of financial statement in order to design proper audit procedure without providing opinions on the effectiveness of internal control. In addition, audit work also includes the assessment of appropriateness of accounting policies selected by the management layer and rationality of accounting estimates and evaluation of overall presentation of financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to serve as a basis for audit opinions.

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