Yes, but the record isn't designed to be interpreted by squirrels. It is speculated that mathematics would be the universal language amongst intelligent species, where "intelligent" is defined as being at least as advanced as the human race is currently.

Given the vastness of space, the chances that Voyager will ever been seen by another intelligent species is diminishingly small, even on the time scale of the entire universe. The only species who have any real chance of finding it would be incredibly sophisticated.

To a species so advanced, the puzzle of the record would be trivial. We can say this with confidence because the laws that govern our universe are the same no matter where you are (outside of black holes, maybe). So any species who have solved the incredibly complex challenges required to locate a spacecraft like Voyager would easily decode the record.