With the development of auditing, accounting firms are paying more attention to the ethical risk facing professionals. How to mitigate the moral risk generated from the career becomes an unavoidable problem for every auditor. Different from other social-science academic reports, the report talking about the professional ethics achieves a balance between academic science and literature works. You can find professional knowledge of auditing as well as delicate and philosophical essay expressions in the text. While retaining the original style, how to maximize the textual equivalence between the original language and target language to present a translation with the brief and pithy language underlying clear yet rigorous logic is a big challenge for the translator. With reference to J.C. Catford’s translation shifts, the paper selects some typical examples of terminology, sentence and textual translation in the social-science academic report as analysis base. Considering the linguistic features of English and Chinese, the essay aims at exploring the practical application of Catford’s translation shifts in translating social-science academic papers into Chinese with textual equivalence achieved in these chosen samples, with the hope to provide some insights into the future translation practice. My essay consists of two parts. In Part One, I completed the translation of the first three chapters in the chosen report while in Part Two, I tried to analyze the application of translation shifts in selected samples, thus further clarifying its guidance to translation practice. |