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综合以上例子及其他资料,我们可以对原文第一句作如下修改:
我们接受委托,对后附的XXX化工股份有限公司(以下称简责公司)管理层根据財政部颁发的《企业内部控制基本规范》和证券交易所上市公司内部控制指引的规定所作的2008年12月31曰之前与财务报表相关的内部控制的有效性认定进行评。
句子的结构为:我们对公司管理层所作的有效性认定进行评价。在此基础上进行翻译,英文表达就超过了原文:
Daxin Certified Public Accountants ("Daxin" ) has undertaken to evaluate the internal control over financial reporting of the ABC Chemical Industry Co. Ltd (the“ Company ”) up until December 31,2008 as presented in the accompanying assessment report produced by its management in accordance with the China's Basic Standard for Enterprise Internal Control promulgated by the Ministry of Finance,and the Stock Exchange Guidelines on the Internal Control of Listed Companies.
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