改译：

Daxin performed the evaluation in accordance with the China Standard on Other Assurance Engagements No. 3101 — Assurance Engagements Other than Audits or Reviews of Historical Financial Information. As required by these standards, we designed and implemented the review to obtain reasonable assurance that the reported information is free of material misstatements.

原文本来是两个句子，原译者硬是把两个句子合并为一句。太多的信息挤在一起，重点反而被淹没。改译恢复为两句，并在第二句中用了从属的方式（As required by…），突出主句的意思。

原文：

贵公司管理层的责任是建立健全内部控制并保持其有效性，我们的责任是对责公司认定书中所述与财务报表相关的内部控制的有效性发表意见。

原译：

It is the responsibility of the management of the Company to establish and perfect internal control and ensure its effective implementation，and we shall be responsible for expressing an opinion on the effectiveness of the internal control relevant to financial statements which is stated in the report delivered by the Company.

改译：

The Company's management is responsible for maintaining effective internal control over financial reporting. Daxin is responsible for giving an opinion on the management's assessment of Company's internal control over financial reporting.

改译把两个并列的句子分开了，因为这是两个重要的意思，值得用两个主句（简单句）表示。改译中还去掉了划线部分，将其恢复到原来出现 的位置（前半段）。假如仍保留在本句，可以不用从句，而是用一个短语表示。

责任编辑：admin