计算机类翻译案例中英对照.doc

妙文翻译公司翻译样稿审计信息系统 Audit Information System在计算机审计项目中，审计组以审前调查获取的信息为基础，以审计中间表数据构成的审计数据库为中心，涵盖与该审计项目相关的人员组织、工作安排等相关管理信息和其他信息，建立审计信息系统，作为审计项目资源的共享和管理平台。审计信息系统主要由审前调查获取的信息、审计数据库和审计项目管理及其他信息三大部分组成，并随着审计项目资源信息的不断增加而不断丰富完善。审计分析模型 Audit Analysis Model审计分析模型是审计人员用于数据分析的数学公式或逻辑表达式，它是按照审计事项应该具有的性质或数量关系，由审计人员通过设定计算、判断或限制条件来建立起来的，用于验证审计事项实际的性质或数量关系，从而对被审计单位经济活动的真实、合法、效益情况做出科学的判断。审计分析模型有多种表现形态：用在查询分析中，表现为一个或一组查询条件；用在多维分析中，表现为切片、切块、旋转、钻取、创建计算成员、创建计算单元等；用在挖掘分析中，表现为设定挖掘条件。按照在审计中的不同功能，可以将审计分析模型具体划分为系统分析模型、类别分析模型和个体分析模型三大类型。系统分析模型 System Analysis Model 系统分析模型是审计分析模型的一种，属于总体分析模型的范畴，主要用于对被审计单位的数据进行整体层次上的全面、系统分析，发现趋势、异常，帮助审计人员把握被审计单位的总体情况。类别分析模型 Classification Analysis model类别分析模型是审计分析模型的一种，属于总体分析模型的范畴，是系统分析模型的细化和延伸。类别分析模型主要是按业务类别对审计数据进行分析，指引审计人员发现和锁定重点审计的内容、范围。个体分析模型 Specific-Issues-Oriented Analysis个体分析模型是审计分析模型的一种，是对审计重点的进一步深入分析，主要目的是通过不同角度的分析来核查问题，筛选线索，为下一步的延伸取证提供明确具体的目标。查询分析技术 Analysis By Query查询分析技术就是利用结构化查询语言（Structured Query Language，SQL）对关系数据库中的数据进行查询分析的技术。它是审计人员在计算机审计方式下构建审计分析模型的一项基础技术，既可用于总体分析模型的构建，也可用于个体分析模型的构建。多维分析技术 On-Line Analytical Processing(OLAP)多维分析（On-Line Analytical Processing，OLAP），也称为联机分析处理，是充分利用电子数据的特点和规律，对海量数据进行切片、切块、旋转、钻取、挖掘等多角度立体分析处理，发现趋势、异常的一种复杂分析技术。它支持审计人员从不同的角度快速灵活地对数据库中的海量数据进行多角度查询和分析，并以直观易懂的形式将查询和分析结果展现给审计人员。运用多维分析技术有利于对审计对象进行总体把握，锁定审计重点，因此在总体分析模型的构建过程中广为应用。数据挖掘技术 Data Mining数据挖掘（Data Mining），是指从大量的、不完全的、有噪声的、模糊的、随机的实际应用数据中，提取隐含在其中的、人们事先不明确的、但又有潜在价值的信息和知识的过程。数据挖掘技术是一项新兴的数据分析技术，但是，由于其应用要求有大量的历史数据，在当前的审计环境下尚无法满足运用数据挖掘技术对于数据的要求，因此这一技术在审计分析模型构建中的推广应用还有一定的局限性。数据分析报告 Data Analysis Report数据分析报告是审计人员在实践计算机审计这一崭新审计方式中，充分把握电子数据的特征和规律，结合被审计单位内外部的实际情况，通过构建审计分析模型开展数据分析所形成的文件。数据分析报告记录了审计组分析审计中间表数据的过程和结果，是审计数据分析的载体。网上审计 Online Audit网上审计是一种实时监督的审计模式。采用这种审计模式，审计机关可以实时采集和分析被审计单位的财务、业务和管理数据，并在此基础上实现对被审计单位财政财务收支的真实、合法和效益的实时远程监督，做到动态审计与静态审计、事中审计与事后审计、现场审计与非现场审计相结合，为被审计单位加强管理、提高效益及时提供审计监督服务。计算机审计质量控制模型 Quality Control Model Of IT Audit对于一个计算机审计项目，按其进行过程的先后逻辑顺序，可以划分为相对独立的三大部分，即审计准备、审计实施和审计完成，我们将其称为过程，这是对计算机审计项目最粗略的划分；为完成各个过程，必须进行一系列的审计业务活动，对于较过程低一等次的审计业务活动，我们称之为流程；各个流程又是通过一系列更细致的审计业务活动来完成，我们称流程内部的具体审计业务活动为任务。为了对计算机审计项目进行有效的质量控制，我们可针对过程中的各个流程，分别设定控制标准；针对流程中的各个任务，分别提出控制目标，并列举出有效的、针对性强的实现技术与方法。在具体项目的审计过程中，审计人员按照规范化的审计流程，利用相关的技术和方法，按照预定标准和目标进行审计作业，完成必要的审计任务；同时，由特定人员按照预定标准和目标，对不同层次的审计业务活动（即流程和任务）进行质量检查，及时纠正不符合预定标准和目标的审计业务活动，从而将整个审计项目的过程统率于质量控制之下，达到质量控制的目的。这种质量控制在形式上就是一种对审计项目进行分层控制的质量控制模型。计算机审计规则 IT Audit Standards And Guidelines计算机审计规则是指审计机构和审计人员在计算机审计活动中应当遵守的行为规范和工作标准。它是审计主体在信息化环境下规范计算机审计活动、提高审计工作质量和效率的重要标准，是对计算机审计行为的约束和指导。Audit Information SystemIn IT audit projects, the audit team sets up the audit information system basing on the information obtained through pre-audit investigation, centering upon the audit database composed of preliminary data abase tables and covering the relevant management information and other information such as personnel organization and work arrangement related to the audit project. This information system is used as a shared management platform for audit project resources. Audit information system mainly consists of three parts: pre-audit information, audit database, and audit project management and other information, and is constantly perfected with the increasing audit project resources. Audit Analysis ModelAudit analysis model refers to mathematic formulas or logic expressions used by auditors for data analysis. It is established by auditors through setting up calculation, judgment or restraint conditions in light of the nature or quantity relationship between audited events for the purpose of making scientific judgment on the truthfulness, legitimacy and performance of economic activities of the auditee. Audit analysis model has multiple forms: individual query condition or group of query conditions in analysis by query; slicing, dicing, spinning, drilling, establishing calculated members, and establishing computing units in On-Line Analytical Processing, and setting up mining conditions in mining analysis. According to their different functions in audit, audit analysis models can be classified into system analysis model, classification analysis model, and specific-issues-oriented model. System Analysis ModelOne type of audit analysis model, system analysis model belongs in the category of general analysis model. It is used for the overall and systematic analysis of the auditees data in general so as to detect the data trend and abnormalities and help auditors grasp the overall condition of the auditee. Classification Analysis modelOne type of audit analysis model, classification analysis model belongs in the category of general analysis model. It is the refinement and extension of system analysis model. Classification analysis model gives analysis of the audit data according to business categories and guides auditors to perceive and lock the key audit content and scope. Specific-Issues-Oriented AnalysisOne type of audit analysis model, specific-issues-oriented analysis makes further, in-depth analysis into key audit points for the purpose of probing into the specific issues and selecting clues from different aspects and offering specific target for the next step of evidence collection. Analysis by QueryAnalysis by Query is a technology that uses Structured Query Language (SQL) for query and analysis of the data in relational database. A fundamental technology used by auditors to construct audit analysis model in IT audit, Analysis by Query can be used for constructing both general analysis model and specific-issues-oriented analysis. On-Line Analytical Processing (OLAP)On-Line Analytical Processing (OLAP) is a complicated analysis technology that makes full use of the characteristics and rules of electronic data and makes multi-dimensional analytical processing such as slicing, dicing, spinning, drilling, and mining of mass data to detect the data trend and abnormality. It supports auditors to make fast and flexible multi-aspect query and analysis of the mass data in the database and presents to the auditors the query and analysis results in a simple and intuitionistic way. Helpful for an overall understanding of the audit object and for focusing on the key audit points, OLAP is extensively used in the construction of general analysis model. Data MiningData Mining refers to the process of extracting from the massive, incomplete, noisy, vague and random practical application data the implicit, unspecified information with potential value. Data mining is an emerging data analytical technology. However, as its application requires large quantities of historical data and the current audit environment cannot yet meet the requirements of data mining application, as a result, this technology is by far of limited use in the construction of audit analysis model. Data Analysis ReportData analysis report is a document generated by auditors on the basis of fully grasping the characteristics and rules of electronic data, in light of the internal and external practical conditions of the auditee and through data analysis by the audit analysis model. Data analysis report records the process and results of the audit team analyzing the PDT data and serves as the carrier of audit data analysis. Online AuditOnline audit is an audit model under real-time monitoring. By adopting this audit model, the audit unit can collect and analyze in real time the financial, business and management data of the auditee and, on such basis, realizes the real-time remote monitoring of the authenticity, legitimacy, and performance of the revenue and financial receipt of the auditee, for the combination between dynamic audit and static audit, concurrent audit and post-audit, on-site audit and off-site audit, offering in time audit monitoring services to prompt the auditee to enhance management and improve performance. Quality Control Model of IT AuditAn IT audit project, according to its process, can be divided into three relatively independent parts, namely audit preparations, audit implementation, and audit completion, which are called processes. This is the briefest division of an IT audit project. To accomplish each process, a series of audit activities must be carried out. The audit activities which are on a lower level than process are referred to as procedure. And each procedure consists of a series of more detailed audit activities, which are called tasks. For the effective quality control of the IT audit project, control standards can be defined for each procedure during the process; and for each task in the procedure, control targets can be defined as well as the corresponding, effective technologies and methods. During the audit process, auditors follow standardized audit procedures, adopt relevant technologies and methods, follow the pre-defined standards and targets for the audit project, and accomplish the necessary