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随着我国对外贸易的发展,审计英语逐渐成为涉外审计机构与涉外企业经贸活动的重要语言媒介,这对涉外审计人员的英语知识结构与翻译能力提出了更高要求。审计人员要根据审计英语词汇、语篇特点,运用专门用途英语翻译原则与方法,掌握过程动态化、模式规范化、手段现代化的翻译策略,提高审计英语翻译质量,为涉外企业经营绩效的提高创造有力条件。
With the development of China’s foreign trade, auditing English has gradually become an important language medium for the economic and trade activities of foreign-related auditing institutions and foreign-related enterprises. This puts forward higher requirements on the knowledge structure and translation ability of foreign auditors. Based on the audit of English vocabulary and discourse characteristics, auditors should master the translation strategies of process dynamics, standardization and means modernization in order to improve the quality of auditing English translation and create a strong force for the improvement of business performance of foreign-related enterprises condition.