原译：

The boats that were moored at the dock when the hurricane，which was one of the worst in three decades，struck were ripped from their moorings，because the owners had not been adequately prepared, since the weather service had predicted the storm would blow out to sea, which they do at this time of year.

改译：

Struck by one of the worst hurricanes in three decades，the boats at the dock were ripped from their moorings. The owners were unprepared because the weather service had said that hurricanes at this time of year blow out to sea.

修改后把段落分成两句。每句有一个主句。细节（次要信息）用短语或从句附属于主句。两个主句可以概括本段的意思。虽然两个主句之间仍有从属关系（结果-原因），但英文并没有用because衔接。读者根据意思， 自然可以推知。像汉语一样，属于意合。以上关于英文写作的例子及说明， 引自The Little, Brown Compact Handbook (2nd Edition, Jane E. Aaron, New York University，UarperCollinsCollegePublishers)，第 II 章：Clarity and Style.

在本篇练习中，原译有些句子的内容就太多，结构松散，表达不够紧凑。例如：

原文：

我们按照《中国注册会计师其他鉴证业务准则第3101号一历史财务信息审计或审阅以外的鉴证业务》的规定执行了鉴证业务。上述规定要求我们计划和实施鉴证工作，以对鉴证对象信息是否不存在重大错报获取合理保证。

原译：

We have completed the assurance engagement in accordance with Standards on Other Assurance Engagements for CPAs of China No. 3101 — Assurance engagements other than audits or reviews of historical financial information，the provisions of which require us to plan and implement the assurance engagement so as to obtain reasonable assurance about whether the information of the subject matter of the assurance are free from material misstatement.